The IRS 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 dollars 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 workaround here. He makes about 10 dollars per week, pays his own room and board, and I buy him a bottle of Bacardi rum and a dozen Budweisers 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 would be me. What would you like to know”?