Plot Analysis Summary
A rigid tax investigation becomes a test of personal flexibility, moral pride, and practical justice.
Story Structure — 5 Plot Phases
The Unfiled Farm
Burnshaw's report brings the Larkin family under IRS scrutiny. Lorenzo arrives at the farm and discovers that the family has never filed a tax return or kept conventional records.
Key Events
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Burnshaw Reports the Larkins — Burnshaw brings the Larkin family to the attention of the Internal Revenue Service. Characters: Wendell Burnshaw, Pop Larkin
Location: Maryland
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Kelsey Assigns the Case — Kelsey assigns Lorenzo to investigate the Larkin family's tax situation. Characters: Oliver Kelsey, Lorenzo Charlton
Location: Internal Revenue Service office
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Lorenzo Arrives at the Farm — Pop welcomes Lorenzo to the Maryland farm without knowing his official purpose. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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The Missing Tax Returns — Lorenzo discovers that the Larkins have never filed a tax return. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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Trading Leaves No Records — Pop explains that he usually trades for necessities and keeps no records. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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The Tax Reconstruction Begins — Lorenzo and Pop try to reconstruct the family's financial obligations. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
A Taxman's Transformation
Lorenzo works with Pop to reconstruct the family's obligations while becoming more emotionally and socially relaxed. Kelsey and Burnshaw's visit ends with Kelsey taking control and sending Lorenzo away.
Key Events
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An Unexpected Attraction — Lorenzo becomes attracted to the Larkins' eldest daughter while continuing his work. Characters: Lorenzo Charlton
Location: Larkin family farm
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Pop Offers Strong Spirits — Pop encourages Lorenzo to drink, loosening Lorenzo's formal manner. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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Kelsey and Burnshaw Arrive — Kelsey and Burnshaw visit the farm to inspect Lorenzo's progress. Characters: Oliver Kelsey, Wendell Burnshaw, Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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Lorenzo Loses Kelsey's Approval — Kelsey disapproves of Lorenzo's changed attitude and takes over the investigation. Characters: Oliver Kelsey, Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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Lorenzo Returns in Disgrace — Kelsey sends Lorenzo back to the office in disgrace. Characters: Oliver Kelsey, Lorenzo Charlton
Location: Internal Revenue Service office
The Farm at Risk
Kelsey determines that the Larkins owe fifty thousand dollars and threatens foreclosure. Pop rejects his friends' proposed rescue through inflated purchases.
Key Events
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Kelsey Calculates the Debt — Kelsey calculates that the Larkins owe fifty thousand dollars. Characters: Oliver Kelsey, Pop Larkin
Location: Internal Revenue Service office
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Foreclosure Threatened — Kelsey says the farm must be sold to Burnshaw or face foreclosure. Characters: Oliver Kelsey, Pop Larkin, Wendell Burnshaw
Location: Larkin family farm
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Friends Offer Inflated Purchases — The Larkins' friends offer to buy their junk at inflated prices. Characters: Pop Larkin
Location: Larkin family farm
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Pop Rejects Charity — Pop proudly refuses the friends' plan to raise money through inflated sales. Characters: Pop Larkin
Location: Larkin family farm
The Forgotten Government Debt
A receipt for thirty unpaid Civil War horses offers a possible solution. Lorenzo and Pop bring the claim to Inspector General Bigelow, whose legal department calculates an enormous accrued debt.
Key Events
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The Old Horse Receipt Found — A receipt reveals that the government never paid for thirty Civil War horses. Characters: Lorenzo Charlton, Pop Larkin
Location: Larkin family farm
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The Case Reaches Bigelow — Lorenzo and Pop manage to see Inspector General Bigelow. Characters: Lorenzo Charlton, Inspector General Bigelow, Pop Larkin
Location: Inspector General's office
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The Government Debt Surfaces — Bigelow's legal department calculates more than fourteen million dollars in accrued debt. Characters: Inspector General Bigelow, Lorenzo Charlton, Pop Larkin
Location: Inspector General's office
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Pop Refuses the Windfall — Pop refuses the money because he believes he did nothing to earn it. Characters: Pop Larkin, Lorenzo Charlton, Inspector General Bigelow
Location: Inspector General's office
Taxes Answered by History
Pop refuses to accept money he did not earn, but Lorenzo negotiates a practical alternative. Bigelow agrees to apply the government debt against present and future taxes.
Key Events
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Lorenzo Proposes a Tax Offset — Lorenzo persuades Bigelow to apply the government debt against taxes. Characters: Lorenzo Charlton, Inspector General Bigelow, Pop Larkin
Location: Inspector General's office
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Present Taxes Are Covered — Bigelow agrees to apply the amount against all present taxes owing. Characters: Lorenzo Charlton, Inspector General Bigelow, Pop Larkin
Location: Inspector General's office
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Future Taxes Are Covered — The agreement also covers all future taxes owing by the Larkins. Characters: Lorenzo Charlton, Inspector General Bigelow, Pop Larkin
Location: Inspector General's office