This is another joke I got from watching the 1950s sitcom The Honeymooners, in which Norton told Ralph to plead the 18th Amendment during an audit interview with the I.R.S. Norton then clarified his suggestion by advising Ralph to tell them he was drunk when filing his tax return, which got him thrown out of Ralph’s apartment. Candace didn’t get off so well with her suggestion, regarding the 21st Amendment, either!