Tax inspectors and contraception

After a lengthy tax investigation has concluded the accountant invites his opposite number, an attractive lady tax inspector out for a drink. 

They go to the bar of a local hotel. After a few drinks they decide to 'get a room'. 

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 not brought one with you;
It would be wilful default if you refused to wear the one that I've brought with me; and
It would be fraud if you told me that you've had the snip!