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Wednesday's Late-Night Joke Round-Up: Michael Phelps, Joe The Reporter, And Bin Laden's Tax Issues

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David Letterman showed an exclusive Bin Laden video to his audience last night in which the al Qaeda leader stepped down after failing to pay his taxes. Conan O'Brien went after Obama's vetting process saying:

"President Obama has asked the Senate to cut $50 Billion from the economic stimulus plan...Obama says the government will no longer need the $50 Billion once everyone in his cabinet pays their back taxes."

More highlights from Jimmy Kimmel, Jon Stewart and Jay Leno below.

See the best of Monday and Tuesday nights.