The boys are set to do their income taxes, which are due the next day. As they do, Moe mentions on how easy it is for people to "gip" on their tax returns and not get caught, so the three of them get the idea to create their own fake deductions to ensure a hefty refund, and throughout their endeavors, Larry and Shemp come up with an idea to come up with creative deductions for other peoples' tax returns and charging them for it. Moe finds this idea grand, and the three of them become "tax experts."