After his accountant flees from the police, Bernard is faced with the daunting prospect of doing his own taxes, and resorts to pairing his socks, getting drunk with door-to-door evangelists, and trying to seriously injure himself since it will allow him to defer his tax return. Manny, an accountant, enters Black Books for the first time to buy the The Little Book of Calm on his way to work and somehow manages to swallow it. Fran is distracted from being on-call as a friend's birth coach when she's bedevilled by a weird, unfathomable sphere that isn't actually 'a bald furby'. Naturally, chaos ensues. At the end of the episode, Manny demonstrates that Fran's sphere is a lighter. Guest stars Martin Freeman as Manny's doctor and Rupert Vansittart as the tasteful customer.
