At long last laughs:

“People always say to me, they say, `Hey, Letterman,’ they say. `Why don’t you make jokes about Obama?’ And I say, `All right, I’ll tell you why. I don’t make jokes about him because I don’t want the FBI tapping my phone,”‘ he said.

Leno tapped into the same idea with a different story: “I was going to start off tonight with an Obama joke, but I don’t want to get audited by the IRS, so forget that.”

Obama plans to make his own appearance on Leno’s “Tonight” show on Tuesday.

Democrats were the target of 713 jokes between January and June 2013, compared to 417 gags about Republicans, the study said.

That’s a big change from 2012, but then there was an election that year.