INT. IRS OFFICE – DAY

Clark sits opposite a sultry, voluptuous cougar decked out in a skimpy red top with faux fur trim.

COUGAR

(sings)

My milkshake brings all the boys to the yard, and they’re like it’s better than yours. Damn right it’s better than yours, I can teach you but I have to charge--

CLARK

(flustered)

--That’s fine, but I’d like to discuss this deduction you took in 2004 for business travel.

COUGAR

My husband needed to visit his suppliers.

CLARK

Yes, but then how do you justify these other deductions for maintaining your fleet of

(rifling through papers)

reindeer?

The Cougar, now obviously Mrs. Clause, unbuttons the top of her tight blouse and leans forward.

MRS. CLAUSE

Would you like some of my special Christmas cookies?

BLACKOUT: