Quote: 
 
The IRS suspected that a fishing boat owner wasn't paying proper wages to his deckhand, so an agent was sent to investigate him.
IRS Agent: "I need a list of your employees, and how much you pay them?"
Boat  Owner: "Well, there's Clarence, my deckhand.  He's been with me for 3 years.  I pay him $1,000 a week plus free room and board.  Then there's the mentally challenged guy.  He works about 18 hours a day, and does about 90% of the work around here.  He makes about $10 a week, pays his own room and board, and I buy him a bottle of Bacardi and a dozen Budweisers every Saturday night, so he can cope with life.  He also gets to sleep with my wife occasionally."
 
IRS  Agent: "That's the guy I want to talk to … the mentally challenged one."  
Boat  Owner: "That would be me.  What do you want to know?"