IRS AUDIT
The IRS Office suspected a fishing boat owner wasn't paying proper wages to his deckhand and sent an agent to investigate him.
IRS Auditor: "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 every day and does about 90% of the work around here.
He makes about $10 per week, pays his own room and board, and I buy him a bottle of Bundaberg Rum and a dozen Crown Lagers every Saturday night so he can cope with life... He also gets to sleep with my wife occasionally."
IRS Auditor: "That's the guy I want to talk to - the mentally challenged one."
Boat Owner: "That'll be me. What'd you want to know"?