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.