Deal off the top three (TAX) cards, blank sides uppermost in a tabled row. Remove, from your pocket, the sheet of red/blue labels and peel off one of the red labels.
Ask someone to mentally select one of the three tabled cards which they would like to avoid using. It doesn't matter which one it is, they simply need to decide on one to avoid. Ask the spectator to then point to either of the other two cards. When one is selected, stick the red label to it.
Now ask the spectator to point to the other card that they are NOT trying to avoid, and stick a blue label on the card pointed to. Gather up the two labelled cards and set them on top of the packet, in your hand, (blue label uppermost).
You are about to make a switch... your empty hand pushes the tabled card, the one they chose to avoid, towards them and, as everyone looks at it, you simply turn the packet in your hand over and table it. A blue label is seen on the upper surface of the tabled packet so all appears undisturbed.
Explain that you'll get back to the card they avoided in a moment. Direct attention to the tabled packet, lift off the blue labelled card and flip it over to reveal that it has a blue back! Lift off the red labelled card and show that it has a red back! Drop the cards back onto the packet and pocket them all.
It only remains for you to direct attention to the card they avoided throughout and explain that EVERYONE tries to avoid it and, so saying, flip it over to reveal the word 'TAX' for your kicker finish. This gets a BIG laugh
Why is abbreviation such a long word?
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