While I always strongly recommend NOT having anything to do with those modern deathtraps called ATV's (I see way too many young people with brain and spinal card injuries from them) a new ATV danger has recently come to my attention.
When going water skiing at Lake Sewage with your buddies, ALWAYS remember to bring your water skis. Having them makes water skiing much more enjoyable, not to mention possible.
If you've forgotten your skis, and are too drunk to use common sense, IT IS NOT ADVISABLE TO TRY USING AN ATV IN PLACE OF THE SKIS!!!
Extensive studies of physics (Newton, Einstein, Hawking et al) have shown that the ATV will likely sink like a stone, or float upside down with it's wheels at the surface. Whether it has 3 wheels or 4, or how fast you drive the boat, are irrelevant. Revving the ATV's engine will not change this outcome, and it will shut down upon immersion, anyway.
Medical studies have also shown that having a blood alcohol content well beyond the legal limit WILL NOT lessen the chance of this being an unsuccessful attempt at discovering a new watersport.
Trying to argue with the neurologist who was called to see you for your head injury will NOT alter the laws of physics and buoyancy. While I can understand why the consumption of alcohol might have led you to believe that the ATV would run fine on water (hey, it did great on snow last winter! And that's water!) it most assuredly will not.
This has been a public service announcement.