The Tap Handle is an Inventory Item that can be used in the game.
The Tap Handle is a metal handle with two lugs used to turn a faucet on or off.
The Tap Handle can be found on the faucet on the right side of the prison cell.
If Josef spins the Tap Handle two times it will come off the faucet and fall on to the ground. Josef can then just pick it up.
The Tap Handle can be used to make the Manhole Cover Key.