The IRS comes knocking when the kids try getting a failing aquarium tax-exempt status. Meanwhile, Bob takes lessons on how to charm his customers, with mixed results.
A-Trope-icism:
- Bait-and-Switch Comment: After Louise shows Roger the Aquaticism "literature" by quickly flipping an empty book with a hand-drawn cover in his face:Roger: Well, that's about it.
Judy: (happily) Oh, great!
Roger: For the easy questions. Onto the tough stuff.
Judy: (dejectedly) Oh, great... - Bittersweet Ending: Both plotlines.
- The aquarium is still facing closure because business is awful, but Roger and Judy become a couple, he provides suggestions for legally saving the aquarium, and nobody gets arrested for tax fraud.
- Bob never actually gets better at charming customers, but Linda manages to raise his self-esteem about it by making him think he did.
- Bread, Eggs, Breaded Eggs:Bob: What are you kids doing?
Gene: Faking a religion.
Bob: What?
Louise: Homework.
Bob: Oh.
Tina: Fake religion homework.
Bob: What?
Tina: Nothing! - Brutal Honesty: Linda does not sugarcoat how Bob is not good with people.
- Comically Missing the Point:
- Tina and Gene don't initially realize Louise's plan to get the aquarium tax-exempt status and assume she's talking about getting the aquarium better heating/cooling systems since Mort mentioned churches not having to pay taxes but them being hard to heat up at cold weather "so it all balances out".
- Teddy believes the fake singles mixer is real, up to trying to hit on Linda, shooing off Mort when he tries to join, and assuming at the end of the episode that he and Linda are now dating.
- Cringe Comedy:
- Everything about Bob's attempts to charm the customers. Everything.
- Teddy's "dance move" the Tuscaloosa Twister, which is just him violently and uncomfortably spinning his arms around.
- Delayed Causality: The jellyfish don't sting Roger immediately after getting into the tank. There's just enough time for Tina to confess to the fraud, for Roger to react to that and to doubt if the jellyfish are even real. And that's when they start stinging him.
- Didn't Think This Through: Louise didn't realize until getting a notification that trying to apply for tax-exempt status will get the IRS involved to make sure it's not a scam. While it's understandable that 9 year-old Louise wouldn't realize this, somehow Judy (a grown adult) didn't realize this either.
- Distracted by the Sexy: Roger admits at the end of the episode that he saw a ton of red flags about Aquaticism, but ignored them because he was into Judy.
- Double Standard: Discussed; Bob notes that Linda's idea of touching customers and using affectionate nicknames is much less likely to work out for him than it will for Linda. Linda outright calls this idea sexist... and Bob proceeds to prove his point by trying it on Linda herself.
- Electric Jellyfish: Averted with the jellyfish who sting Roger; just as in real life, their stings are portrayed as venomous rather than electrical.
- Gone Horribly Right: Roger not only buys into the kids' fake religion, he wants to become a member, forcing the kids to put in a lot more work to maintain the charade.
- Innocent Innuendo: While Roger and Judy are observing sea cucumbers the touch tank, Judy notes that she "touched [Roger's] sea cucumber".
- Intimidating Revenue Service: Averted. Despite the kids reacting like he's one, Roger is a swell (if odd) guy.
- Naked Nutter: Not so bad compared to other examples, but Roger's obsession with Judy does lead him to pulling an Underwear Swimsuit and getting into the jellyfish tank, waiting to get stung.
- No, You: When Bob says to Tina that he thought the aquarium was just a keychain store with fish, she replies that his restaurant is a body odor store with burgers.
- Only One Finds It Fun: Gene and Louise all but state that they only tolerate the aquarium because Tina likes it.
- Only Sane Man: Bob is the only one who's willing to point out how the kids' plan is tax fraud.
- Relationship Upgrade: At the end of the episode, Roger successfully asks Judy out for coffee.
- Saving the Orphanage: The main plot is the kids trying to save the aquarium due to low attendance. While they fail with their Aquaticism scam, Roger suggests that they could raise more funds by hosting activities like the fake singles mixer they held.
- Scam Religion: The kids convince Judy to file the aquarium as a church for the tax exemption. Things get complicated when Roger the IRS agent wants to join.
- Shout-Out:
- Both Couch Gags in the opening reference King of the Hill. The Store Next Door is "Pro-Pain Accessories" (it sells dominatrix gear), and the exterminator van is "Dale's Dead Bug".
- Judy recalls the time she thought a man online was Tony Danza because his e-mail address had Danza's name on it. After she sends the IRS forms, Gene shouts "Who's the boss now?"
- Springtime for Hitler: To turn off Roger from joining Aquaticism, Louise tells him that the baptism ceremony involves getting in the jellyfish tank. Unfortunately, Roger is all too eager to go ahead with it.
- Stating the Simple Solution: Played for laughs; Gene matter-of-factly gives a solution to Judy's inability to pay taxes. Of course, it's not as simple as Gene makes it out to be.Gene: Have you tried making more money?
- Surprisingly Realistic Outcome: While Roger doesn't prosecute Judy for tax fraud, the aquarium is still closing because business is awful and it has no way to pay taxes.
- Additionally, jellyfish stings are nasty, and you don't just walk away from them. After Roger gets stung several times, he ends up with horrible scars across his body, and has to apply lotion regularly just to numb the pain. Judy also mentions afterwards that paramedics were on the scene, and without anyone to call for help it's very likely Roger would've died.
- Title Drop: Aquaticism is the name of the aquarium's fake religion.
- Too Dumb to Live: Getting into a tank of live jellyfish without any protective equipment to impress his crush is not Roger's smartest decision.
- Underwear Swimsuit: Roger strips to his boxers for his 'baptism'.
- Unwitting Instigator of Doom: Mort mentions that churches are tax-exempt after learning the aquarium is having tax issues. He's just trying to contribute to the conversation, but this inspires the kids to create a fake religion, which eventually gets Roger badly injured.
