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               ACCOUNTANTS. 
                [AVAILABLE SINCE: 13 FEBRUARY, 2002] 
               I have terrible luck with accountants. I think it's because 
                I choose them the same way I choose my friends  by their 
                ability to amuse me -- when in fact accountants don't need to 
                have a lot of character; they just need to have an adding machine 
                and a slightly loose, but client-oriented grip on ethics.
                My last accountant moonlighted as an amateur photographer, and 
                was known to most of his clients and all of his friends as Jim 
                "the ass man" Braddock. The name was not given, but 
                earned, for reasons directly related to the subject matter 
                of his photography. Jim had a second studio somewhere in the Caribbean 
                - on a remote island where women are culturally more comfortable 
                with having strangers ply them with American dollars and chocolate 
                for a chance to photograph their bare asses - and he spent most 
                of his year there. The last time I visited Jim, I walked away 
                with a substantial refund and two copies of his latest collection 
                of photography, "Delectable Derrieres". He didn't even 
                invoice me separately for the books, which means I get to write 
                them off as a tax deduction this year. For the record, that's 
                the best thing Jim ever did for me. 
               Filing taxes with Jim was a slightly uncomfortable experience 
                for me, and not just because his office walls were plastered with 
                photographs of oiled-up asses. His Manhattan apartment looked 
                like a complete flophouse, or the waiting room of a free clinic. 
                It was decorated in "shabby chic" style, with all the 
                chic elements TBD. (this style is also commonly known as "low 
                budget adult film chic") It's rather difficult to place your 
                financial future in the hands of a man whose entire living space 
                could have been furnished with your $300 accounting fee. I originally 
                assumed the home office was transitional, yet each year I returned 
                to his apartment it remained completely unchanged except for the 
                small addition of a miniature model Ferrari for his cheap, drugstore 
                toy collection, or a new stain. All of this squalor made me wonder: 
                what was this guy doing with his money? He didn't even wear shoes. 
                He just prepared my taxes at an old bridge table with a pencil 
                and bare feet. Oh yes, and sometimes he wore clown makeup. Looking 
                back now, that probably should have set off an alarm in my head.
               The only truly modern convenience in Jim's home office was a 
                25-inch television set, which was left on throughout his entire 
                working day, and at a volume so deafening that even nearby nursing 
                homes called to complain. This meant I had to answer questions 
                about charitable donations while Joy Behar cracked wise about 
                her hot flashes, somewhere right over my left shoulder. Was this 
                professional? No, was it hilarious? Absolutely. As they say in 
                Show Business, Joy Behar has "It".
               Morgan, my accountant previous to the ass man, also prepared 
                my taxes in his bare feet. (Based on my experiences, if I were 
                writing a book on choosing the right financial advisor, I would 
                probably have to include footwear as a minimum credential.) Morgan 
                only accepted cash as a fee, spoke in an incomprehensible, raging 
                stream of consciousness that usually ended with a confidential 
                wink, and filed my returns in Crayola marker. I probably would 
                have stayed with him, too, because, unlike the ass man, Morgan 
                actually owned a computer. Unfortunately, he just disappeared 
                one day. I called his cell phone number and got a Payless Shoes 
                location instead. Stranger still, they had a forwarding number 
                for him and it was an Olive Garden location. Upon being connected, 
                I didn't have the heart to ask for Morgan by name, fearing even 
                the slightest note of recognition.
               I have a new accountant this year, and I'm expecting I'll fare 
                better. Unlike my previous advisors he has a long line of high-profile 
                references, with clients including Billy Dee Williams, Hammer, 
                and Ike Turner. (he's been featured on VH-1's Behind the Music 
                on several occasions, usually with his face and voice obscured.) 
                I look forward to the change but I must admit to a bit of trepidation. 
                First of all, his business card has visible, rough perforation 
                lines around it. And next to the phone number it says, "Ask 
                for 'Sweet-Dick'". Isn't "Sweet Dick" the kind 
                of name that would be more appropriate for, say, an orthopedic 
                surgeon? I must be careful not to judge. 
                 
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