Story Structure — 4 Plot Phases
The IRS Assignment
Wendell Burnshaw reports the Larkins to the IRS, prompting Oliver Kelsey to assign Lorenzo Charlton to investigate the family's unfiled taxes. Lorenzo arrives at the Maryland farm, initially unaware of the full scope of the situation.
Key Events
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Neighbor's Complaint — Irritated neighbor Wendell Burnshaw brings the Larkin family to the attention of the Internal Revenue Service. Characters: Wendell Burnshaw, Pop Larkin
Location: Wendell Burnshaw's home
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IRS Assignment — Lorenzo Charlton is assigned to the case by his boss, Oliver Kelsey. Characters: Oliver Kelsey, Lorenzo Charlton
Location: IRS Office
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Farm Arrival — Ma and Pop Larkin warmly welcome him to their family farm in Maryland, at first unaware of why he is there. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
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Tax Revelation — Lorenzo is aghast to learn that the Larkins have never filed a tax return. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
Farm Life & Friction
Lorenzo discovers the Larkins have no tax records and begins a difficult audit. He bonds with Pop Larkin, loosens up socially, and develops a romantic interest in Mariette, much to his boss's disapproval.
Key Events
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Tax Revelation — Lorenzo is aghast to learn that the Larkins have never filed a tax return. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
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Investigation Begins — With their cooperation, he sets out to figure out what, if anything, they owe in the way of back taxes. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
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Romantic Spark — Lorenzo and the eldest Larkin daughter, Mariette, become attracted to each other. Characters: Lorenzo Charlton, Mariette Larkin
Location: Larkin Family Farm
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Loosening Up — Pop encourages him to drink a strong alcoholic beverage. Lorenzo begins to loosen up. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
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Boss's Inspection — Kelsey and Burnshaw drop by to check his progress, Kelsey is displeased with this development. Characters: Oliver Kelsey, Wendell Burnshaw, Lorenzo Charlton
Location: Larkin Family Farm
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Dismissal — He takes charge of the investigation and sends Lorenzo back to the office in disgrace. Characters: Oliver Kelsey, Lorenzo Charlton
Location: Larkin Family Farm
The Foreclosure Threat
Kelsey calculates a $50,000 debt and issues an ultimatum: sell to Burnshaw or face foreclosure. Friends offer financial help, but Pop refuses out of pride, leaving the family in a desperate position.
Key Events
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Dismissal — He takes charge of the investigation and sends Lorenzo back to the office in disgrace. Characters: Oliver Kelsey, Lorenzo Charlton
Location: Larkin Family Farm
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Debt Calculation — Kelsey calculates the Larkins owe $50,000. Characters: Oliver Kelsey, Pop Larkin
Location: IRS Office
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Ultimatum — Kelsey tells them they can either sell the farm to Burnshaw or face foreclosure. Characters: Oliver Kelsey, Pop Larkin, Wendell Burnshaw
Location: Larkin Family Farm
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Friends' Offer — The Larkins' many friends rally round them and offer to buy some of their junk for inflated prices. Characters: Pop Larkin
Location: Larkin Family Farm
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Proud Refusal — Pop proudly turns them down. Characters: Pop Larkin
Location: Larkin Family Farm
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Mariette's Visit — Meanwhile, Mariette goes to see Lorenzo. Characters: Mariette Larkin, Lorenzo Charlton
Location: Lorenzo's Residence
The Civil War Revelation
Lorenzo and Pop track down a historical receipt for unpaid Civil War horses. They meet Inspector General Bigelow, who reveals a $14 million debt owed to the Larkins, which Lorenzo negotiates to cover all taxes.
Key Events
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Mariette's Visit — Meanwhile, Mariette goes to see Lorenzo. Characters: Mariette Larkin, Lorenzo Charlton
Location: Lorenzo's Residence
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Civil War Receipt — The family's only hope is a receipt for 30 horses bought by the government in the American Civil War and never paid for. Characters: Lorenzo Charlton, Pop Larkin
Location: Lorenzo's Residence
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Meeting Bigelow — With great difficulty, they manage to see Inspector General Bigelow. Characters: Lorenzo Charlton, Pop Larkin, Inspector General Bigelow
Location: Inspector General's Office
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Massive Debt Revealed — His legal department calculates that the Larkins are owed, with all the interest that accrued, over $14 million. Characters: Inspector General Bigelow, Pop Larkin
Location: Inspector General's Office
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Pop's Decision — Pop decides not to accept it, as he did nothing to earn it. Characters: Pop Larkin
Location: Inspector General's Office
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Lorenzo's Negotiation — Lorenzo gets Bigelow to agree to apply it against all present and future taxes owing. Characters: Lorenzo Charlton, Inspector General Bigelow
Location: Inspector General's Office
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Case Closed — The tax burden is resolved through the applied credit, saving the farm. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
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Newfound Freedom — Lorenzo returns to the office transformed, having lost his buttoned-down mentality. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin Family Farm
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Foreclosure Averted — The Larkins keep their farm, thwarting Burnshaw and Kelsey's plans. Characters: Pop Larkin, Wendell Burnshaw, Oliver Kelsey
Location: Larkin Family Farm
Tax collector Lorenzo Charlton comes to the Larkins' farm to ask why Pop Larkins has never filed an income tax return. Charlton has to stay for a day to try to estimate the income from the farm, but it isn't easy to calculate when the farmer has such a lovely daughter.