While doing their income tax forms, our heroes decide to go into business by advising the public on how to cheat the IRS. After throwing a big party to celebrate their latest "get rich quick" scheme, the Stooges find their latest "clients" are actually IRS agents. Despite the Stooges tried to fight them off; however, the IRS agents bested them and arrested the stooges
The title Income Tax Sappy is a homonym for "Income Tax Happy".
This is only one of the two shorts made in 1954 containing all new footage, the other being Shot in the Frontier.
Both critics and fans have observed that Moe is considerably more grouchy in this short, especially in the first half.