As You-Know-Who puts it, I am not making this up.

Here's a must-read. The IRS has just released a nifty new book for manicurists, hairstylists, masseuses, and estheticians entitled Cosmetology: Learning the Art of Doing Business.

The apparent point of this odd little 44-page volume is to scare the bejeezus out of people engaged in those largely cash businesses, so that they'll at least take an educated stab at cutting square corners with the government on their taxes.

But some of it is as funny as a back wax. The section on whether someone is an employee or an independent contractor tries to explain to the folks hovering over the shampoo bowl something that a dozen CPAs and tax lawyers couldn't fully understand.

Go ahead on over and read this baby. May as well -- you paid for it.