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Midnight Fantasy

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It was 11:45 on Tuesday, April 15, 2003, and with an exhausted chortle of glee, Benjamin Landers hit 'send' on the last tax return he had to file for a client. He leaned back in his office chair, hands crossed behind his head, waiting for the verification of receipt.

As the IRS computer acknowledged the return, the bell tinkled in the outer office, and he swore under his breath. Was there no limit to people's procrastination?

A client was a client, money in the bank to keep his fledging business afloat, he reminded himself as he pasted a smile on his face, straightened his tie, and walked to the reception area.

And there was... a man. A tall, big man, wearing a black silk shirt with several of the buttons undone revealing a vee of his chest and the sleeves partly rolled up to display strong forearms blessed lightly with hair. Black dress pants and black shoes completed the ensemble. His face could almost be called craggy, with its large, bent nose, deep-set blue eyes and strong brow and jaw line, but somehow the rough features combined to make an attractive whole. Very attractive. A diamond stud pierced his right ear, and he looked like he'd been out for a night on town before remembering that little burdensome detail of his annual responsibility of paying his income taxes.

The words, 'I'm sorry, the office is closed' died, and "May I help you?" emerged from Benjamin's mouth.

"I was hoping you could do my tax return," the stranger said easily, as if the fact that only fifteen minutes were left mattered naught.

A sane sensible man would laugh. At least a sane sensible man without a cock that was wide-awake despite the lateness of the hour. "It's too late to get it done and filed in time, but I can request an extension of time from the IRS, and the state automatically grants six-months."

"If you can get the federal extension for me, I should have paid enough in estimated taxes to avoid a payment penalty. Filing for the refund can wait for a more civilized time."

Lovely, at least he was a handsome procrastinator who understood the basics of tax administration and wasn't going to whine for miracles. The man's eyes flicked up and the down Ben's body, their blue almost black as he suggestively added, "I'd be happy to make it worth your while."

Don't dream of the impossible, Ben reminded himself. He's a client. Client, just a client. He responded heartily, "Great, come into my office and I'll get your extension done."

Benjamin headed straight back to his desk, quickly pulling up the required form, inputting his name and license number as a Certified Public Accountant and tax practitioner. "Your name?"

"William Queensbury."



As the overloaded IRS computer system contemplated the request, Ben swiveled his chair to face his new client. Rather than take the chair in front of the desk, William had sat on the couch, his legs spread. "So Mr. Queensbury, what is your financial situation like? How big are your... assets?" Very deliberately, he let his gaze linger from William's face to his crotch. If William's vocal response matched his body language, Ben was going to be highly tempted to toss every rule about client relations out of the window and celebrate the end of tax season with a vengeance. And if he didn't... Ben could switch back to professionalism and hopefully write off the suggestive innuendo to sleep deprivation and overwork.

William shifted one of his legs wider, slumping his hips further on the couch seat, blatantly bringing his groin to Ben's attention. The front of his pants were clearly well filled and given his height and size of his hands, Ben was pretty damned sure a sock wasn't adding any padding. "I think you're find my assets... quite substantial."

"And your filing status? Married filing jointly? Or single?"

"Head of household, actually. My 16-year-old niece lives with me. I support her fully but otherwise she's a very independent young woman. She leaves me single and fancy free."

"So I'll have to do the federal child tax credit worksheet and you're eligible for the state increased exemption for dependents." The computer pinged gently, signaling its confirmation. "Well, that's done. Everything else can wait."

"I really appreciate you taking care of that for me. I realize I barged in here quite late. Perhaps I can take you for a drink to celebrate the end of filing season?"

Ben shut off the computer as he spoke. "How about having a drink here with me? We can discuss your assets and see how much time I'll need to handle... them."

"I'd like that," William accepted agreeably. "But I hope you have something other than that coffee," he said, waving in the direction of the coffee pot on the credenza. "I'd prefer a different kind of stimulant than caffeine. Something more potent and less caffeinated."

"MacGregor's? I have a bottle of the 18 year old malt."

"You read my mind."

"Somehow I guessed we'd be on the same wavelength."

Ben pulled the fine Scotch malt and two glasses from his drawer, crossing to turn on the floor lamp by the couch, and switching off the overhead light. He felt William's eyes focused on him the entire time, studying, examining... caressing.

He said down, handing the glasses to William, pouring them both a double shot before capping the bottle again and placing it on the side table. He reached out for one glass, brushing his fingers on William's. "To a successful tax season."

"To new friends," William responded, clinking their glasses together before taking a sip.

Ben followed his example, the fine Scotch easing its way down his throat before he asked, "New friends? Shouldn't that be new employee and client?"

William placed one fingertip on Ben's knee and began tracing a path up his thigh. "I believe in being friendly with my business partners. I find it's the personal touch that makes deals go smoothly. Don't you want to be my friend?"

For a large man, he had an astonishing ability to sound winsome in a playful fashion. "Oh, I'm sure I would love to be your friend. You strike me as a man of wide interests and discriminating tastes. I think we'd get along quite well." That stroking finger reached the top of Ben's thigh and continued up his hip. Ben placed one hand on William's knee, squeezing.

"I think you'll find I can be quite a challenge."

Making a hum of agreement, Ben spread his fingers out, copying William's earlier movement but with his hand wide and covering William's leg. William's finger slid diagonally to the front of Ben's shirt, still only using one hand but adding more fingers to the task of slipping open the buttons on Ben's shirt one by one. Ben didn't object, moving his hand up William's leg. "Let me guess... you run your own business?"

"I started in June of this year. A sole proprietorship with myself as the only employee for now, but I expect the firm to grow substantially."

"I knew you'd be the kind of man who would want to be his own boss," Ben purred. "You have a certain air of command about you. So, you have a W-2 for wage income and I'll need to complete a Schedule C for business income."

"I think you'll find that I'm quite versatile. I'm good at both working for others and taking control."

"Where can I find you to return your paperwork? Do you have a home office?" Ben also slid his hand diagonally, to the buckle on William's belt, awkwardly undoing it with one hand, taking a gulp from his drink.

"Yes, my place of business is in my house. I find it best to be instantly available, 24 hours a day."

"Always ready are you?"

"Mostly. Sometimes I find it takes time to get going at my age... but I always give satisfaction."

"Oh, I bet you do. I like to give full and complete satisfaction myself. It's the only way to ensure repeats. But a home office can be a tricky deduction. We'll have to set up an appointment to discuss how you use it, making sure all the expenses associated with it are deductible."

William smiled before tossing back his drink, setting the glass down, and popping the last button on Ben's shirt. "I'm yours for as long as it takes," he said, tugging hard on Ben's shirt, opening it and pulling it from his pants.

His breath expelled in a rush at William's abrupt action, but Ben kept going. "I bet you have substantial investments. You're a man who likes to plan ahead."

"Fairly substantial yes. But not all are tax-exempt. I like variety, and to have assets that are readily available. I believe in enjoying the good things in life at the moment they're offered." With that, he leaned forward, his teeth nibbling at Ben's nipples, spreading kisses and licks over the smooth surface of his chest.

Arching his chest so he could tip his head back, Ben finished his drink, dropping the glass on the floor, devoting both hands to the front of William's trousers. William's cock pushed into his hands and Ben wrapped his fingers around the hot length. "Yes, good things should be enjoyed. Oh... good, very good," he said, beginning to lose his ability to speak coherently. William's mouth was amazing and the length and width of his cock seemed to fill both of Ben's hands.

William's face was buried in Ben's stomach, tonguing and licking as he muttered, "And I have a membership in a limited liability partnership."

"Ohhh," Ben gasped, pumping William's cock, spreading the fluid seeping from its tip over the big shaft, "a pass-through entity. K-1s. Flow-through of income and expenses. That's a whole other form."

"I know something I want to feel flowing," William growled, tearing at the front of Ben's trousers, opening them and diving onto Ben's cock.

"Please," was the only word that could emerge from Ben's mouth, as William swallowed him. Nothing should be allowed to feel this good, the warmth of William's mouth igniting a raging inferno in Ben's body. He didn't try to speak, only petted the short brown hair on William's bobbing head and jerked his hips off the couch, driving his cock deeper and deeper until he could swear his entire length was in William's mouth. The other man show no signs of being disturbed by Ben's insistence, sucking and licking without hesitation.

Feeling his balls tightening, shouting out that his release was coming, he grabbed William's hair and tried to pull him off. After a final strong suck, William freed his cock, catching the sperm in his hand as Ben erupted with an disjointed noise like a moaning yell. "Turn over," William growled.

Ben stared, his body limp and his brains too fried to process the command. "Turn over," William growled again, giving him a firm kiss. "And I'll tell you what else I have."

That got Ben moving, flipping over so that his chest landed on the couch cushions, tugging his trousers down at the same time, the incentive sufficient to coordinate his body and arms together despite the scrambling his brains had just received. His shirt was still on his arms, his pants and underwear trapped at his knees, but the clothing didn't stop him from wiggling his butt at William, inviting him in. "What more do you have for me?"

William rubbed his stiff cock against the inside of Ben's thigh as he inserted one finger into Ben's ass. "Plenty," he said, breathing on Ben's neck. "I bought a rental property this year."

"Rental property," Ben breathed in wonder as another finger moved in him. He rubbed his face on the leather cushions, breathing in the natural scent of the material mixed with William's cologne and the musky smell of his orgasm.

"And I made improvements to it."

"Got... to... figure... out... your... basis," Ben panted, flexing his butt cheeks, making way for a third finger. It was a good thing William's hands were so large; he would need the stretching to take all of his penis. "And... depreciation... schedule."

"I knew you were the man for me. I knew you could handle me."

"All... of... you...William. Everything."

"Every inch. You're going to get every inch."

William made good on his promise, steadily thrusting his latex-covered cock into Ben's opening, not stopping until Ben felt the slap of William's balls on his ass.

And then there was no more talk of taxes, no consideration of forms or schedules or filing status, just straightforward earthy fucking. Ben held onto the couch as William held onto his hips, both men using their full strength to slam back and forth, Ben shoving back to meet William as the other man thrust his thick length into Ben. William's pace was frenzied and aggressive as he delivered the satisfaction he claimed to always give, his stiff cock filling Ben's channel, raking Ben's prostate until Ben was screaming and crying, coming hard, his sperm spattering the carpet as William's flowed into the condom. William sagged his entire weight onto Ben and for a long time, neither moved, content to breathe harshly and let the world stop spinning.

"I have to say... you have twisted desires sometimes," William rumbled, stroking Ben's arm as the younger man curled around him, resting his head on William's chest as they laid on the floor recuperating.

"The thought of you showing up tonight was the only thing that got me through the last few days. I had a horrible weekend, trying to get returns for all the last minute clients done. But I knew I only had to concentrate for a while longer and then I'd get a huge pay-off." Ben patted William's flaccid cock softly. "I love you."

"And I love you," William replied, rolling Ben onto his back, taking his lips in a sweet kiss, affirming his words with his touch. He sighed as he dropped kisses over Ben's face. "But I need to be going," he said regretfully. "Despite her independence, I don't like to leave Jenny sleeping in the house alone."

"I know." The lovers rolled to their knees and rose to their feet, restoring the clothes that had been pushed half-off their bodies, finding any pieces that had been scattered and getting dressed. "See you tomorrow night for a run?"

"If the weather holds. If it rains, come to my house for dinner and we can watch a movie."

"Sounds great." They kissed more as they buttoned each other's shirts, Ben laughing as he realized he'd buttoned William's shirt wrong and had to redo it. He rubbed his head against William's shirt before undoing buttons and starting again. He was so glad he'd agreed to speak at a seminar on starting a home business, so glad he'd met this man, the one man so perfectly suited to him that he felt he could share anything with him, even his most embarrassing moments and wildest desires. "Thank you for indulging my fantasies."

"Just as long as I'm the only strange new client who makes mad passionate love to you," William threatened, possessively dragging Ben close to him for another long kiss. "I won't be just a tax season fling."

"You're the only one. Always and forever." Ben grinned. "Besides, I expect you back here in three and a half months for your first quarterly estimated payment."

William laughed. "If we keep this up, you might convince me that paying taxes is a good thing."

"Just think of me as the ultimate fringe benefit."

~ the end ~