The IRS comes knocking when the kids try getting a failing aquarium tax-exempt status.
- Bread, Eggs, Breaded Eggs:Bob: What are you kids doing?
Gene: Faking a religion.
Tina: Fake religion homework.
- 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.
- Intimidating Revenue Service: Averted. Despite the kids reacting like he's one, Roger is a swell (if odd) guy.
- 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 holding 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.
- Both Couch Gags in the opening reference King of the Hill. The shop on the side is called "Pro-Pain Accessories" (it sells dominatrix gear), and the exterminator truck 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.