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 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 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"?