The Last Deduction

By Alison Tyler • Mar 9th, 2004 • Category: Pure Gold: Erotica from the Archives

An audit. A tax fucking audit. Nadine couldn’t believe it. She’d filed her forms on time, didn’t make a shitload of money, kept careful — well, adequate — records of her expenditures. Why was the IRS harassing her?

“They always go after the little guys,” her friend Daphne explained, “waitresses, like me, or free-lancers, like you. They know you’re too poor to afford an expensive accountant and that you’ll probably be too scared to challenge anything that they say.” Daphne shot Nadine a sympathetic look. “You’ll be fine, hon. You’re so honest. I’m sure they won’t find anything out of place.”

“But I don’t have all my receipts,” Nadine confessed, impatiently brushing her dark hair out of her eyes. “I mean, I have a whole shoe box full of scraps of paper –”

“Give that to the auditor,” Daphne said righteously. “Make him work for it.”

“And some of my deductions might be a little –” Nadine’s voice trailed off.

“A little what?”

To answer the question, Nadine pulled open the doors to the closet where she kept her writing materials. Like a hostess on some X-rated game show, she pointed to a battery-powered vibrator with harness, a bone-handled crop, and a pair of high-heeled fuck-me pumps with tiny studded ankle straps that glistened in the light.

“You put those on your itemized return?”

Nadine nodded.

“Under what heading?” Daphne snorted, “‘Office supplies’?”

“Miscellaneous research items,” Nadine said, adding emphatically, “I used everything here for my latest book. Every single piece.”

“And I’ll bet Steven loved each minute of it,” Daphne said as she stood to take a closer peek, her green eyes wide in disbelief.

“Forget Steven,” Nadine said, “help me figure out how I’m going to explain what I do to a tax auditor.”

“You’re a writer. Tell him that you need a wide variety of experiences in order to get in touch with your characters.” Now Daphne was slipping into a pair of bright red feather-tipped mules and admiring the way they looked on her delicate feet. “Did you write these off, too?”

“Of course. They were for a story called ‘The Death of the Marabou Slippers.’”

“I wish I could be there,” Daphne said, looking longingly at the pink and black rubber coated paddle, the thick silver handcuffs, the ball gag. “I can just imagine the guy’s face when you show him what’s behind door number one.” She started to laugh. But Nadine didn’t think it was funny.

Was it really necessary to have bought all the different toys? Nadine debated the question, because it was one that the auditor would undoubtedly ask her. If she were a mystery novelist writing about a murder, would she go buy a gun? No, but she most definitely would hit the shooting range. Pump round after round of ammo into some defenseless piece of paper. To her way of thinking, that sort of quest for knowledge was the equivalent to slipping a plastic butt plug up her heart-shaped ass before trying to write about what that experience felt like.

Besides, her ex-boyfriend had loved it. At least, at first. As she prepared for the audit, she thought about the different kinky times they’d shared together. With Steven starring in the role of her personal sex slave, she’d experimented with a whole assortment of erotic toys. Acting the part of a dominant woman wasn’t unique for her. She had done that from time to time, anyway, taking charge, being on top. But pushing the limits of that fantasy, getting down and dirty without fear of reprisals — well, that’s where the real research came into play.

Closing her eyes, she remembered the time she’d fucked Steven with a massive black strap-on cock. Made to look anatomically correct, the tool was ribbed with veins and sported a rounded mushroom head. Just sliding the accompanying leather harness around her slender waist had turned her on. Having Steven on his hands and knees getting the head of the plastic prick all dripping with his mouth had made her knees weak. That was something she’d never have known if they hadn’t played the scene out together. She’d been forced to pull herself together, to act the tough, female dom. Telling him to get as much spit on her tool as he could, because she was going to ream his ass when he was finished. It had been difficult for her not to stop mid-scene and write down dialogue for her book, but she’d managed to wait until he’d come.

Extreme.

That’s what the experience had been. And it was why the two had ultimately broken up. She couldn’t shake the pleasure at being on top. No reason to go back to anything else. She wanted the power — and, oh, did she have it when she put on her slick, expensive boots, when she wielded the toys that Daphne had so tentatively pointed to.

Yet how was she going to explain all of that to a tax auditor?

“Ms. Daniels?” the man in the suit asked, arriving right on time on the dedicated day. The meeting was taking place at her beachfront condominium, because Nadine worked at home. “I’m Connor Monroe,” the man continued. “Your auditor.”

My auditor, Nadine thought, irritated by the man’s clean-cut good looks, the Boy Scout quality of his carefully pressed suit and polished leather shoes. She was especially irritated because she found him appealing. Connor Monroe seemed more like a male model than someone who served the government in its most hated capacity. If she were to create a character who worked for the IRS, she’d have made him heavy, balding, old. Not Connor. He had short dark hair, stone-colored eyes, and a sleek, athletic build that was apparent even with his suit on. In other circumstances, Nadine would definitely have flirted with him, batting her long eyelashes over her deep blue eyes, stroking one hand sensuously along the curve of her hip to give him ideas. She knew all of the ways to behave in order to make a man want her, but this wasn’t the time.

Holding open the front door to her apartment, Nadine tried to put a pleasant expression on her face. “This way,” she said, “I have my papers in the bedroom.”

Inwardly, she smirked at his obvious hesitation, letting him suffer for a moment in silence before continuing. “That’s where my office is. I’m not rich enough to afford a two-bedroom condo yet.” Why not let him know that she was angry? He couldn’t penalize her for a bad attitude, could he?

As the man followed after her down the hallway, he spoke, sounding as if he were repeating a memorized line from a script. “I know an audit is a frightening proposition for some people. But it’s just a regular practice at the bureau. Not any sort of punishment. Think of this as a routine, like an annual visit to the doctor.”

Nadine let herself smile since he couldn’t see her face. In her research closet, she had lots of toys for “doctor” visits. A box of regulation rubber gloves. A naughty nurse’s uniform. A real stethoscope. Playing doctor was something she knew a lot about. She thought about one of her last nights with Steven. How she’d examined him, spread his handsome rear cheeks open as if to take his temperature, and then tongue-fucked his ass until he’d shot his load on her mattress, creating a little lake of cum beneath his flat belly. No need to share that bit of information with Mr. Uptight IRS Man.

“Here we are,” she said, opening the door to her room and gesturing inside. In preparation for the meeting, Nadine had made her bed neatly, the black satin comforter hiding the evidence of her silk leopard-print sheets — another write-off. The room looked as utilitarian as it possibly could with her paperwork spread out on her writing desk. What receipts she did have were well-ordered, and the shoe box was there as well, lid on firmly to hide the mess contained inside. Wasn’t that an echo of every part of Nadine’s life? The surface looked one way — but take off the lid and see the inner turmoil within.

Regardless of her attempts to make the place look more official, it was obviously the bedroom of someone who liked sex. A dusky, romantic room, with flocked wallpaper and feminine touches in the prints on the walls and the rose-colored rug on the hardwood floor. The auditor, her auditor, looked around, taking in the intricate brass frame on her bed, the two candelabras that stood on small round tables nearby, perfect for wax play when she was in that sort of a mood. How she liked to tilt the candlestick, to let the hot liquid wax drip in pretty patterns along a naked chest –

She shook her head, trying to clear the image of doing such a dirty thing with the tax man. He was here to discuss her payments… not her panties. Still, she wondered whether he was feeling a pull between them, as well. Or did she just have sex on the brain because she’d been looking in her research closet prior to the audit?

“I’m not out to ruin your day, Ms. Daniels. We really had only a few questions,” the auditor said, sitting at Nadine’s antique desk and waiting while she perched on the edge of her bed. He opened his leather briefcase and pulled out a copy of her tax return, pointing to several lines that were highlighted in bright yellow ink. “And, honestly, the problem wasn’t that we didn’t agree with the deductions, it was that we didn’t understand them.”

He smiled again, and Nadine thought she saw something shimmer in his eyes. A look that didn’t match the Boy Scout image at all. His expression made her feel flushed, and she looked away.

“Vagueness is something the IRS can’t handle,” he continued, self-deprecatingly. “We expect things to fit into neat categories. Phone. Entertainment. Rent. Travel. So, this $6500 deducted for ‘Miscellaneous Research Supplies.’ That raised a red flag.”

Nadine sighed, her worst fears realized so quickly in the afternoon. She was going to have to open her toy chest and reveal the different items she’d used as the foundation for her latest X-rated sex novel. Might as well get it over with quickly. Without a word, she stood, walked to the closet, and pulled open both of the mirrored doors.

“I’m an author,” she explained, lifting the different implements and placing them on her comforter, one after another, as casually as if they were pens and paper, any other equipment of a serious writer. “I throw myself into my work, learning every aspect of my characters’ lives. My most recent novel took place in an S/M environment.” Carefully, she set out the high-end vinyl dress, the handcuffs she’d bought for the equivalent of a month’s rent, the shoes with heels so high they couldn’t possibly be walked in. But that was ok, since they weren’t created for walking. She noticed that the auditor’s eyes had opened wider, but he didn’t speak.

“If I were writing about pet care, I’d buy grooming materials. If I needed to learn about the art world, I’d have purchased books about Monet and Picasso. I hope you’re not going to judge me based on the content on my work.”

The auditor had stood and was now observing the growing pile of items on Nadine’s bed at closer range. She noticed that he had the same look on his face that Daphne’d had when she’d picked through the toys. Intrigue rather than disgust. She also thought she saw a bulge in his trousers that hadn’t been there before.

“Do you understand now, Mr. Monroe?” Nadine asked, her husky voice low. “I had to file everything under ‘miscellaneous,’ because the IRS doesn’t provide neat categories for whips and chains. For bondage gear. For handcuffs –” as she said the word, he hefted the pair, interrupting her.

“Connor,” he said softly.

“Excuse me?”

“My name’s Connor. You don’t have to call me Mr. Monroe.”

Connor. She liked that. And she also liked the way he was playing with her toys, riffling through them as if with a private purpose, stroking the shiny material of the vinyl dress — perfect for water sports — holding up her corset and then looking at her, as if picturing her in it. “This is all for a book?”

She nodded. “Paradise Lounge. It will be out next month.”

“And your character is –”

“A dominatrix,” she said, and again she noticed that flicker in his eyes. Was he getting turned on? She found that she was, and she shifted in her faded jeans, feeling suddenly too constrained. As she watched, Connor slid one of the cuffs around his wrist and closed it. Then he looked at her.

“I think I understand now,” he said, “but maybe you could explain what you do a little more in depth for me. So I get the full picture. I’m a bit anal that way. I like to possess all of the facts before I write up my reports.”

Nadine didn’t need any more encouragement. She felt the heat between them, and she recognized fully the looks he was giving her. “Strip,” she said sternly, without hesitation, “You don’t want me to mess with your nice, expensive suit.” Connor did as he was told, like a good boy, and the metal of the handcuff chain made music as he took off his jacket, shirt, and tie, then kicked off his slacks, socks, and shoes.

“Boxers, too,” she said, admiring him for a moment. My, but he had a fine body, even better than she’d expected. Tightly muscled legs, flat stomach, and, most importantly for Nadine’s particular fixation, a round firm ass. “You can’t really appreciate the image I’m going to create for you unless you give yourself over to it totally. That’s how it is for me, anyway. I lose myself in my characters. Plunge hard and deep until the rest of the world disappears.”

With his eyes locked on hers, Connor slid off his boxers and then stood, waiting. Oh, he was erect. So hard that Nadine felt a moment of weakness. What she would have liked to do was go on her knees in front of it. Meeting a new cock for the first time was always an exciting prospect. Nadine adored that initial taste, learning how the man’s bulbous head would fit into her mouth, stroking the underside with the tip of her tongue, gripping into his ass to pull him forward, harder, at her pace. But not yet, she reminded herself. Take your time. Play it out.

Steeling her inner yearnings, she took hold of the other handcuff, pulled the man forcefully onto her bed, threaded the chain through the headboard, and captured his free wrist. He allowed himself to be manipulated without a word, letting Nadine know that he understood she was in charge.

“Now,” she said, “you want a demonstration of my research equipment.”

“No,” he shook his head, then motioned to the rock-hard monument between his legs. “A demonstration of your mouth.”

That made Nadine smile, her cherry red lips curving upward at the corners. The man had attitude, which she appreciated. But she wasn’t about to reward him from the start. Where was the fun in that? No, she wanted to make him pay for the fear she’d had from the moment the IRS had contacted her. That starkly written letter sending panic through her. Nadine hated to feel panic.

“We don’t play that way,” she said. “Not by your rules. But by mine.”

“And they are?”

“That’s the fun part,” Nadine grinned, stripping out of her own clothes and sliding into the short vinyl dress and her favorite pair of leather boots, feeling the power start to build within her. She sensed that Connor was memorizing the look of her body nearly naked, but she didn’t give him a long time to observe her. “You get to figure out the rules as we go along.”

Connor tilted his head at her, as if he didn’t know what she meant.

“You ought to comprehend that concept,” she said snidely, “Isn’t it how the IRS works? Secret rules that you auditors get while the rest of us poor people are forced to guess what on earth will make you happy.”

But what would make Nadine happy?

She considered the question as she glanced over her implements of pleasure and pain. Her auditor continued to watch as she hefted the different devices. The strap-on cock. Yes, she’d had fun with that in the past. Steven liked to be taken, bent over the bed and thrust into, his ass cheeks spread wide, as Nadine worked up and down the rubber dildo with the palm of her hand, jerking the cock the way a man would.

“Was that one of the items on your tax return?” Connor asked meekly.

Nadine nodded. “Used it for research for chapter 12.”

Next, there was the wooden paddle, perfect for heating the ass of a naughty boy. This particular paddle had a satisfying weight in her hand, and she considered it with an almost loving expression, remembering the scene she had written with the paddle virtually the star of the chapter. She thought of the night she’d tested it on Steven, actually bringing him to tears before letting him come.

“And that was in the miscellaneous items, as well?” Connor asked. Nadine heard the note of fear in his voice, but gave him extra points for staying in control of himself. He didn’t ask whether she would use the paddle on him, didn’t beg her not to. She nodded in answer before moving on to an oily looking black leather belt, slipping it between her fingers and then leaning forward to use the very lip of it to tickle Connor’s balls. He arched his back at the move, and a bit of pre-cum made the tip of his cock seem to shine.

It wouldn’t take much to push him over the edge, Nadine knew. She could do just about anything, and he would cream for her. Yet she wanted to have some fun, to make the experience worthwhile. Finally, she decided on one of her five-star toys: a vibrating wand shaped like a cock. Combined with a little of the lube she always kept in her bedside table, she would enjoy introducing this pinstriped man into the world of submission.

“Roll over,” she said.

He tilted his head at her and rattled the chains, indicating that he couldn’t.

“Don’t mess with me, Connor. There’s enough slack,” she said knowingly, “it might hurt a little bit, the chain rubbing into your wrists, but you can do it.”

Obediently, Connor followed the order, twisting his body onto his stomach, shifting as if to make room on the mattress for his erection. Then shifting again because it was obvious he liked the friction.

“None of that,” Nadine said fiercely, her open hand connecting with his ass in a stinging slap. “You get off when I tell you. If I tell you. Not before. Understand?”

Connor sighed but said nothing.

“Do you understand?” Nadine repeated slowly. “That’s rule number one. I’ll give that one to you for free. You answer when spoken to.”

“Yes, Ms. Daniels,” Connor said, voice slightly muffled. Mmm. He was learning already. Not calling her by her first name. Choosing ‘Ms.’ instead of ‘Miss.’ Nadine lifted the leather harness that went with this particular sex toy, and fit the large synthetic cock into its resting place. Then she fastened the harness around her slim hips. She did the work behind Connor, so he couldn’t see her, could only hear the metal of the buckle connecting. Having a cock on always made Nadine feel different inside. Gave her a little bit of a swagger. But there was still plenty of woman in her, and she wouldn’t start with poor Connor without giving him the foreplay he might need before she fucked him.

On hands and knees behind her auditor, she held open his firm bum cheeks and licked once up and down between them, then made a tight, hungry circle right around the velvety rim. Connor sighed and ground his hips again into the mattress, but this time, Nadine didn’t tell him to stop. Instead, making her tongue hard and long, she pointed it and drove it home.

“Oh, Christ,” Connor groaned, thrusting hard against the bed.

She didn’t have to ask whether he liked it. The way he moved made it obvious that he wanted her to fuck his ass and he wanted her to do it now. Sure, sometimes she would play longer, make the guy deep throat her massive hard-on before screwing him. But this afternoon Nadine couldn’t wait. She wanted the feeling of gripping into his shoulders and sliding the length of her cock deep inside of him. First, she reached over Connor’s body, opening the drawer on her bedside table and snagging the bottle of lube. Kindly, she spread it the length of her pinkish cock, her fingers working it and getting extra grease on the tips. To prepare him, she slid two fingers into his ass, opening him up. Teasing him a bit with the intrusion.

“Please –” he said, and she knew somehow that he meant to say “please stop.” This was all far too new for young Mr. Monroe. The fact that he didn’t continue with the request let her know that he didn’t want her to stop. Not really. And he didn’t have the balls yet to say, “Please fuck me.” So he left it just at that one word. Nadine didn’t mind. With both hands, she spread him even wider apart, then placed the huge, knobby head of her joy stick at the entrance of his ass.

An evil grin on her lovely face, she found herself repeating the same speech, altered only slightly, that he had given her upon his arrival. “I know an ass-fucking is a frightening proposition for some people. But it’s just a regular practice in my boudoir. Not any sort of punishment. Think of this as a routine, like a visit to the doctor.” Then she reached for the remote control device that went with the toy, holding it tightly in one hand. Now, she was ready.

As she slid the cock in, the power flooded through her. Jesus, but she loved taking a man. In the oval-shaped mirror over her bed, she saw the way she looked as she fucked him. Her glossy dark hair framed her pale face, and her eyes turned a smoldering blue of the ocean in turbulent weather. With one hand on his waist to keep herself steady, she made the ride last. Giving him a taste, then pulling back. Slamming in deeper, and holding it. Connor let her know the rhythm that he liked based on the sounds of his moans and the way he echoed her thrusts with his body against her comforter. He was going to come all over it, make a sticky white pool on the black satin, but she didn’t care. Because once he got off, she had other plans. Methods to make this afternoon last.

It had been way too long since her last fuck.

Taking Connor hard, she used her free hand to reach around her until she found the mess of toys still spread out on the bed. Her fingers brushed against the handle of the wooden paddle and she hefted it, such a nice weight, and then let the weapon connect with Connor’s right cheek, leaving a purplish blush there. Pretty color. She gave the left cheek a matching blow to even out the hue, and as Connor started to moan, she kept up the spanking. That sound was such a turn-on. The clapping noise, like applause, of a sturdy paddle meeting a naked bottom. She continued to both fuck and punish him until he said, “I’m going to come, Nadine–” a perfect time to switch to her first name. Made it seem that much more personal. “Now.”

With those words, Nadine hit the button on the remote, and the cock inside Connor’s asshole began to move, startling him as those sexy vibrations worked through his body. “Oh, fucking God,” he groaned. He arched and then shuddered, his whole body releasing, and Nadine threw herself against him, still inside deep, so that he felt the length of her body pressed into his skin. In this position, the base of the vibrator buzzed against her clit, sending her wet pussy into spasms that lasted as long as she kept her cunt pushed forward. Oh, yes, that was perfect, the pleasure that had kept her on edge as she was fucking him now spread throughout her body, making her skin tingle in waves that radiated outward from the hot zone between her legs.

Sealed deep into Connor’s ass, her hair spread out over his shoulders, her vinyl-clad breasts pressed into his back, she held him. This was the way she liked to be held when she came during anal sex. It was comforting, soothing, to be wrapped in another’s arms. But after a moment, she pulled out, tore off the harness, and stripped.

Out of breath, Connor rolled over on the bed, chains clinking, and watched her. Even lost in the post-climax bliss, it was obvious that he was admiring the curves of her body, her flushed perfect skin. Nadine felt his eyes on her, but didn’t pose for him. She was busy planning round number two. Naked, she stood in front of her closet, and then she found what she was looking for.

“What’s that?” Connor asked, pointing as Nadine lifted the bone-handled crop with the braided leather tip.

“This?” Nadine repeated softly as she approached him. “This is my last deduction.”

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Alison Tyler >> Over the past fifteen years, Alison Tyler has written more than twenty explicit novels, including Learning to Love It, Strictly Confidential, Sweet Thing, Sticky Fingers, and Something About Workmen (all published by Black Lace); as well as Rumors, Tiffany Twisted, and With or Without You (Cheek); and Blue Valentine and The ESP Affair (Magic Carpet Books). Her novels and short stories have been translated into Japanese, Dutch, German, Italian, Norwegian, and Spanish. www.alisontyler.com
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