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The IRS suspected a fishing boat owner wasn’t paying proper wages to his Deckhand, so they sent an agent to investigate him.
The IRS Agent said, “I need a list of your employees and how much you pay them.”
The boat owner replies, “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 not-so-smart guy.”
“He works about 18 hours every day and does about 90% of the work around here.”
“He makes about $30 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 the wife occasionally.”
The IRS Agent demands, “That’s the guy I want to talk to – the not-so-smart one!”
The boat owner replies,
“Yep that’s me. What more do you want to know?”
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