Tyler bounced into the apartment, tossing the mail on the table. “It’s Tax Day!” he announced with an exaggerated flourish, arms spread wide.
Logan looked up from his laptop with a bemused smile. “You sound way too cheerful about that.”
“I filed ages ago,” Tyler grinned. “But you…” he wagged his finger, “...still haven’t collected your taxes from me.”
Logan arched a brow. “Taxes?”
“You know,” Tyler said, strutting over and sliding into Logan’s lap. “I live here rent-free. You feed me. You love me. Surely a boy like me owes a little something back on April 15.”
Logan gave him a slow grin, catching on. “Are you saying you’re delinquent on your payments?”
Tyler’s eyes sparkled. “I’m saying... maybe I need to be audited.”
That was all the invitation Logan needed. In one smooth motion, he flipped Tyler over his knee.
“Let’s see…” Logan said, giving Tyler’s perky backside a few testing pats through his jeans. “You are behind on your taxes. Looks like I’m going to have to collect—penalties and interest included.”
Tyler kicked playfully. “Objection! I demand a deduction!”
Logan chuckled. “Denied.” And with that, he unsnapped Tyler’s jeans, tugging them down along with his briefs, baring a very spankable bottom.
SMACK!
Tyler gasped, then giggled. “One spank per dollar owed?”
“No,” Logan said, delivering a brisk series of swats that had Tyler squirming and laughing. “One spank per infraction. And you, brat, have been very lax in your payments this year.”
Soon the apartment rang with the playful sound of Logan’s palm meeting bare skin, punctuated by Tyler’s yelps and laughter. Logan varied the rhythm — a few slow, teasing smacks, followed by a rapid-fire volley that made Tyler squeal.
“You’re lucky I’m offering a payment plan,” Logan teased, pausing to rub Tyler’s now warm, pink cheeks.
Tyler twisted to look over his shoulder, breathless and grinning. “Am I all paid up yet?”
“Not quite.” Logan landed a final round of light, playful swats. “But since you filed early... I’ll waive the late fee.”
He helped Tyler up, pulling him into his lap. Tyler curled into him, cheeks still flushed — both sets.
“Happy Tax Day,” Tyler murmured, kissing Logan’s cheek.
Logan laughed. “Next year, I expect you to pay in advance.”
Tyler grinned mischievously. “Well, then... better start earning those deductions.”

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