You're less than endowed so this year your wife claimed that you'll be paying the small penis tax. You thought she was kidding but when your bonuses and tax rebates come in, she reminds you of her statement. You have such a tiny penis and have your whole life. She saved herself for marriage jut to find out how you lacked! So you'll be paying her for the emotional damages. She can manage to stay with you and forget your shortcomings if she has more money to pamper and spoil herself with. It's only fair you be taxed on such a loss you've given her!