Ya know some say that the IRS has no sense of humor but, I recently ran across two sections of tax code that makes me laugh.
1) Theft tax - you have to pay taxes on the value of anything you stole unless you returned it to it's rightful owner within the same year of theft.
2) Drug tax - you must declare all income from the sale of illegal drugs, in the year that you earned it.
It's in Pub. 525 - I forgot the section #'s though.