The Tax Office suspected a small business owner wasn't paying proper wages to his help and sent an agent to investigate him.
Tax Office Auditor: "I need a list of your employees and how much you pay them".
Owner: "Well, there's Clarence, my hired hand, he's been with me for 3 years. I pay him $1200 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 $400 per week, pays his own room and board, and I buy him a bottle of scotch and a dozen beers every Saturday night so he can cope with life. He also gets to sleep with my wife occasionally".
Tax Office Auditor: "That's the guy I want to talk to - the mentally challenged one".
Owner: "That'll be me. What'd you want to know"?