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 Budweiser's 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?”

Approved !

My wife is on the phone glaring at me sideways for not trying hard enough to contain my laughter! That's a good one, thanks for the laugh!