He does

Matt went into his bedroom and dragged out a couple of ties. His mother had made him wear a suit last time they'd been in Michigan and he'd sworn he'd never do that again. Well, maybe he wouldn't wear them but his mother sure could.

"What are you doing?" she said when he walked back into the living room.

"Put your hands behind your back."

"Like this?" She crossed them behind her.

"Exactly." He looped a tie around them, tightening it enough to limit her motion without cutting off her circulation.

"Now open your mouth."

"Are you going to gag me?"

"Just open it."

"Yes, sir." She knelt before him with her mouth open and he slipped the center of the tie into her open mouth, then tied the ends behind her head.

"Now face me," he ordered.

She started to get up but Matt put his hand on her shoulder keeping her down on her knees.

"I instructed you to stop drinking and you disobeyed. Do you know what happens to girls who disobey?" he demanded.

She nodded.

"That's right. They get spanked." He walked around her and sat on the couch. "Lay down across my knees."

She nodded again looking so enthusiastic he realized he was going to have to be careful or she'd start drinking all the time just to get more spankings.

She found it awkward to position herself without the use of her hands but Matt wasn't about to make this easy for her. He waited until she was on her knees on the couch next to him, then grabbed her skirt, yanking it up to her waist to expose her ass.

She wore a little thong which he jerked down to her knees, then he used the tie on her gag to drag her head down to the couch.

And there he was. His mom's naked ass was on his lap, her twat grinding on his rock-hard dick.

She was breathing heavily and twitching her ass, practically begging him to get on with it.

Well, he wasn't in that much of a hurry. He wanted to remember this moment and he wanted his mom to remember it as well.

"You have been intentionally bad." He stroked her ass, running his fingers over the smooth skin. Yeah, mom had a nice butt. It wasn't as hard as Karen's but her last job had meant being on her feet all day which kept her ass and legs nicely toned. "You know you have to be punished for that, don't you?"

She nodded and said something but the gag muffled the words.

"You're going to have to be a better girl." He gave her a light swat... barely more than a caress and she jerked. "Clearly you need to be taught a lesson." This time he brought his hand down hard.

She moaned when he spanked her but it sounded more like pleasure than pain to him and he gave her a moment to savor the experience... and took that moment to watch the pale skin of her ass turn pink in the shape of his handprint.

He spanked her again and she moaned again, spreading her legs a little and grinding her twat against his dick once more.

"What the hell?" Karen stood at the living room door watching him.