JACKSONVILLE, Fla. (AP) _ An Interal Revenue Service car parked outside the federal courthouse was ''booted'' for unpaid parking tickets, forcing tax collectors to fork over $122.50 to set it free.

Officers can immobilize any vehicle by locking a device on a tire if four parking tickets go unpaid for 30 days, said Gertrude Bradley, clerical supervisor for the the city parking division.

The IRS had to pay $95 for five tickets, a $25 removal fee plus $2.50 for processing to get the boot taken off.

With April 15th's tax-filing deadline closing in, courthouse employees were chuckling about the IRS' misfortune Wednesday.

But the agency was not amused.

''We're not pleased with it,'' said spokesman Holger Euringer.

''No one is ever happy to see a boot on their car, and that includes the federal government. But we can certainly understand why some taxpayers would find that rather humorous.''

Euringer said the agency would track down the employees who got the tickets and seek reimbursement.