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Purposely performing a task so poorly as to discourage being assigned this task again, but not poorly enough to be fired
Cube Dweller1: Dude, writing the weekly report is a sucky job; how do I get out of it?
Cube Dweller2: Just screw up some people's names and swap some people's tasks, nobody will want you to do it again
Cube Dweller1: Ahh....Strategic Incompetence....a fine idea....my inner slacker is jumping for joy!
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Avoiding unwanted work by emphasizing one's own incompetence and/or praising someone else's greater competence.
"I would address the wedding invitations myself," said Cecile, in a dazzling display of strategic incompetence, "But my handwriting is practically illegible."