Someone I'm rather fond of will be one-quarter of a century old today. His facial hair rivals that of Abe Lincoln, he makes me laugh more than Bret and Jemaine, and he can debate tax law with... well other international tax accountants. I have many wishes for him this year: continued health, an even fuller beard, the perfect bicycle. Most of all, I wish that the next 25 years will make the first 25 look like a mere warmup. Happy Birthday, Tim.