Now there's a combination of ideas you don't come across every day.
A hunky accountant and an attractive lady tax inspector have developed a strong attraction for each other such that they arrange to go off to a hotel to satisfy their lust.
When the subject of contraception is raised the accountant gets a first hand lesson in the difference between neglect, wilful default and fraud - as explained by the tax inspector:
It would be neglect if you said you'd forgotten to bring one;
It would be wilful default if you refused to wear one that I've brought with me; and
It would be fraud if you told me that you've had the op!