Q: What do you call a trial balance that doesn't balance? A: A late night.

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An accountant and a lawyer were laying on a beach in Hawaii sipping mai tai's. The lawyer started telling the accountant how he came to be there. "I had this downtown property in Memphis that caught fire and after the insurance paid off, I came here." The accountant said, "I had a downtown property, too, in Miami. It got flooded so here I am with the insurance proceeds." The lawyer took another sip of his mai tai, and then asked in a puzzled voice, "How do you start a flood?"

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A mugger stops a guy on the street at gunpoint. "Give me all your money", he says. The muggee isindignant. "You can't do this," he yells. "I'm anIRS agent." "In that case," says the mugger, "give me all MY money."

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A wife to her husband as they watch their young son playing: "He's such a sensitive child. Let's wait until he's older before we tell him you're an accountant."

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It's Halloween and when the man answers his door, there's a well-dressed young boy there wearing a suit and matching tie, who says "Trick or treat". The man's a bit confused so he asks the boy what he's dressed up as. "I'm an IRS agent", says the boy, and with that, he snatches 40% of the candy, and leaves without saying thank you.

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