The IRS suspected a fishing boat owner wasn't paying proper and social security 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 three
years. I pay him $1,500 a week plus free room and board, he has a private cabin on the vessel. He also has a contributing IRA and health insurance.

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 after taxes, minimum health insurance and a minimal self pay IRA. He also lives off of the vessel and pays his own room and board. But I do 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, but very rarely".

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"?