A friend of mine sent me this: 
The IRS
suspected a fishing boat owner wasn't paying proper wages to his
deckhand and sent an agent to investigate.
IRS Agent:
I need a list of your employees and how much you pay
them.
Boat Owner:
Well, there's Clarence, my deck
hand. He's been with me for 5 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 a
week, pays his own room and board, and I buy him a 5th of Jack
Daniels and a dozen Bud Lights every Saturday night so he can cope
with life. He also gets to sleep with my wife on
occasion.
IRS Agent:
That's the guy I want to talk
to...the mentally challenged guy.
Boat Owner:
That would be me. What'd you want to
know?

The IRS
suspected a fishing boat owner wasn't paying proper wages to his
deckhand and sent an agent to investigate.
IRS Agent:
I need a list of your employees and how much you pay
them.
Boat Owner:
Well, there's Clarence, my deck
hand. He's been with me for 5 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 a
week, pays his own room and board, and I buy him a 5th of Jack
Daniels and a dozen Bud Lights every Saturday night so he can cope
with life. He also gets to sleep with my wife on
occasion.
IRS Agent:
That's the guy I want to talk
to...the mentally challenged guy.
Boat Owner:
That would be me. What'd you want to
know?

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