“When you put ‘THE’ and ‘IRS’ together, it spells ‘‘THEIRS’”

Several people have noticed that when you put the words “the” and “IRS” together, it spells the word “theirs.” The joke has been cited in print since at least 1984, but has become popular on the internet since about 2002.
 
   
Wikipedia: Internal Revenue Service
The Internal Revenue Service (IRS) is the United States federal government agency that collects taxes and enforces the internal revenue laws. It is an agency within the U.S. Department of the Treasury and is responsible for interpretation and application of Federal tax law.
 
11 April 1984, Lexington (KY) Herald-Leader, pg. B1:
Stone noticed that when you put “the” and “IRS” together, it spells ‘‘theirs.”
 
27 April 1992, Washington (DC) Post, pg. C13:
“This was resolved,” says Dan, “when I put `the’ and `IRS’ together.” That spells “theirs.”
 
10 April 1996, Richmond (VA) Times-Dispatch, “Retiree becomes king, and jack, of comedy” by Stacy Hawkins Adams, pg. B4:
“Have you ever noticed that `The IRS’ spells `THEIRS?,’ ” King joked. “And that’s the way they look at it!”
(Jack King—ed.)
   
Google Books
Missed fortune: dispel the money myth-conceptions:
Isn’t it time you became wealthy?
By Douglas R. Andrew
Salt Lake City, UT: Paramount Publications
2003
Pg. 266:
In case you haven’t noticed the common reference, “THE IRS” when combined together spells THEIRS.
 
Google Books
Tricks of an IRS cheat and other scandals you should know about Uncle Sam and your money!
The story of the North Carolina kingpin of income tax fraud
By J. Jackson Oewnsby with William Connor
Kernersville, NC: A-Argus Better Book Publishers
2008
Pg. 270:
Did you ever notice
When you put the two words “the” and “IRS” together, it spells “theirs?