Two brothers, Jim and Jason, had been going to the same Halloween party every year for the past 40 years. They were noted for their originality in "figure out what I am" costumes. In fact, this was now a regular contest. The first person to figure out what they both were would get a prize--assuming that happened within the two-hour time limit. Most years, it didn't.

Jim and Jason walked around the party for two hours, carrying a coffee can with a slot in the lid. People would wink and drop in their ballot, on which they had their name and their answer.

When the host announced that the drawing would commence, Jim and Jason dutifully stood on the small riser brought in for the occasion. The host pulled the first slip of paper, looked at it, and said, "Well, this is a first. Emma Bradford guessed what you both came as."

Jim said, "I think you should see if anyone else guessed, before we tell the answer."

Everyone agreed, and so the host read through the 43 ballots. All had the same answer.

"Guys," the host said, "you really let us down this year. Your costumes were just too obvious. In all these years, we have had a tie only twice. Tonight, your costumes were so obvious that everyone got it right. So this year's contest is a bust."

Jim and Jason both looked dejectedly at the floor. The host continued, "Anyone could have guessed your costume, Jim. The big Velcro flap in front can mean only one thing. You came as an IRS agent, ready to screw anyone. Jason, you obviously came as an IRS victim, as we can see from that big Velcro flap in back."