Notes on the Secret to Good Comedy by Professor Punsley

It's all about the Sarcasm is Not a Comedic Tactic... or is it?

The key to good comedy is a delicate Finding Your Comedic Voice that resonates with the audience, like a perfectly tuned kazoo.

But, beware, for the secret to good comedy is also a delicate Laughing at the Absurd, like the absurdity of paying taxes.

Why does the Punsley Penalty have to be paid in Comedy? Ah, the eternal question.