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 1 Introduction & Vocabulary — Let's Watch  

Lemonade Vendor: There you go.
Wizard: One chicken bones. Two eyeballs. Three bat wings. Hm. I wonder what else I need to make Rosalinda
love me. Monkey teeth! That should do it.
Oh, hello. Welcome back to English For All.
In this series of episodes you will learn about paying taxes, dealing with the law and being part of the
community.
You will also learn about count nouns and non-count nouns. Let me explain.
Count nouns are things you can count. For more than one you add an 's' or an 'es'.
For example, you can count tails. One tail. Two tails. Three tails!
Non-count nouns are different. You can't count them.
You can't count lemonade or water or magic love potion. For these you count the container instead, for example,
one bottle of magic love potion, two bottles of magic love potion and so on.
Interesting, yes?
Now let's watch Tshombe as he learns how to pay taxes.

 2 container

an object for holding things, such as a cup, box or bottle

 3 taxes

money that goes to the government; for example, sales tax or income tax

 4 amazing

something or someone who is surprising or extraordinary

 5 audit

to examine financial or tax records, checking that they are correct

 6 receipt

a piece of paper that shows how much a person paid for something

 7 discount

a price that is lower or less than the normal price

 8 merchandise

products or items for sale

 9 offer

to make a promise of help or service to someone

 10 permit

an official document that gives a person permission to do something specific

 11 Story Start Up — Getting Ready

Tshombe is a street vendor. He receives a letter from the IRS, the part of the government that collects taxes. His
friend, Joe, explains the letter and gives him advice about where to get help with taxes.
Tshombe and Joe have two interesting customers. A famous TV reporter buys some of Joe's merchandise. A
young lady named Anna buys lemonade from Tshombe. She and her aunt, Clara Vargas, own the store in back
of Tshombe's lemonade cart.
While you watch the video, listen for the answer to this question:
Why does the IRS send Tshombe a letter?

 12 Story Start Up — Let's Watch  

Joe: Yep, the IRS wants to audit you.
Tshombe: Audit me? What's that?
Joe: They want to talk to you. You're going to have to show them all your receipts. They want to know you're
paying all your taxes.
Tshombe: What receipts? I don't keep receipts. Too much paper.
Joe: Oh, no, no. You should keep receipts.
Tshombe: Do you keep receipts?
Joe: Of course. Receipts are important.
Tshombe: Then what should I do?
Joe: Talk to a tax advisor or an accountant before you go.
Tshombe: I can't afford that.
Joe: You don't need money. There are many services that offer free help with your taxes.
Tshombe: Free?
Joe: Yeah. The local library has information on community service centers that offer free help with taxes.
You can also get free advice on the Internet.
Tshombe: Good idea.
Hey, look. Isn't that Pat Springdale, the woman on the news?
Joe: Yes, it is. Maybe she's going to buy something. Give me a sec.
Joe: Excuse me. Aren't you Pat Springdale? I watch you all the time. You're amazing.
Pat: Why, thank you. You know, I really like your merchandise, you have wonderful things here.
Joe: Oh, thank you very much. I'll give you the best discount ever - two for the price of one!
Pat: Well that's nice of you.
Then I will take these two rings...
and these four necklaces.
Joe: Those will look great on you.
Pat: Thank you.
Joe: Pat, can I call you Pat?
Pat: Sure.
Tshombe: Fresh glass for you.
Anna: Hi.
Tshombe: Hello.
Anna: Could I have two glasses of lemonade, please?
Tshombe: Sure. Hey, you are from the new gift store, right?
Anna: Yes, my grandmother owns it. My aunt Clara's the store manager. I'm just working there for the summer.
Tshombe: Welcome to the neighborhood. I'm Tshombe.
Anna: Hi, I'm Anna.
Joe: Did you see? Pat Springdale bought a few things. I think she likes me.
Tshombe: Sure, she does. Joe, this is Anna. Anna is from the new gift store.
Anna: Hi.
Joe: Hi Anna, I'm Joe.
Anna: Hi, nice to meet you.
Tshombe: If there is anything we can do to help, let us know. We like to help each other out.
Clara Vargas: Anna, what are you doing? Come over here right now, please.
Joe: I think she likes you.
Mrs. Vargas: What were you doing with those men?
Anna: I was just getting some lemonade. They seem very nice.
Mrs. Vargas: Well, do they have to be right here in front of my store?
I mean, I can't sell anything if they're right in front of my store.
They need to go to another street.
Tshombe: And two cups of ice.
Mrs. Vargas: Excuse me.
Tshombe: Oh hi! You must be Aunt Clara. Welcome to the neighborhood. If you need any help with anything,
just let me know.
Mrs. Vargas: It's Mrs. Vargas. And yes I do need something. I need you to move.
Tshombe: Excuse me?
Mrs. Vargas: You're in front of my store.
Tshombe: But I have always been here. My customers know I'm here.
Mrs. Vargas: Not anymore. This my store and my store front.
Tshombe: But this is where -
Mrs. Vargas: There are laws. You can't just set your juice cart up anywhere you want.
Tshombe: I have a permit. And this is lemonade, very fresh. Would you like some?
Mrs. Vargas: I don't like you in front of my store. You will scare my customers. Find somewhere else to sell
your juice.
Joe: Whew! Boy, you've got a way with women. I think she likes you more than Anna.
Tshombe: I'm going.
Joe: No, no, no. You're not going to move, are you?
Tshombe: I have to go anyway. I need help with my taxes.
Joe: Okay. See you tomorrow.

 13 charity

an organization that gives food, housing, or other things to people who need help

 14 claim

to say something is true; to declare a deduction on a tax form

 15 deduction

an item you subtract from your income tax; for example, a dependent or expense

 16 dependent

a person you support financially

 17 fine

money paid for breaking a rule or a law

 18 honest

to tell the truth; to be sincere

 19 income

money earned from working; salary or pay

 20 owe

to need to pay money to someone

 21 punish

to make someone pay a penalty for a crime; for example, to send someone to jail

 22 report

to give information about something; to tell someone about something

 23 subtract

to take away a number from a total; for example, 5 subtract 2 is 3

 24 Life Skills — Getting Ready

Tshombe finds tax help at the community service center. A tax accountant explains what he can and cannot
deduct, or subtract, from his income. Tshombe needs deductions to lower his income because he doesn't want to
pay a higher tax. The accountant also tells him that the income he claims on his tax form cannot be less than the
money he deposits at the bank.
Later, Tshombe meets with a man from the IRS, the tax collection agency of the federal government. The man
from the IRS interviews Tshombe and examines Tshombe's tax records. He is auditing Tshombe to see if
Tshombe paid the correct income tax or if there is a problem with his taxes.
While you watch the video, listen for the answer to this question:
What charity does Tshombe claim as a deduction on his taxes?

 25 Life Skills — Let's Watch  

Tax clerk: Okay, I see the problem. You need to pay the correct amount of income tax.
Tshombe: I paid all my taxes.
Tax clerk: I think there's a problem with your deductions.
Tshombe: Deductions?
Tax clerk: Yes. It's the money that you're allowed to subtract.
Tshombe: I only deducted my business expenses, medical expenses and my gift to charity.
Tax clerk: Well, you deducted lemons. That's okay.
Your business expenses look fine.
You also deducted 20 cases of sugar and 300 bags of ice?
Tshombe: Yes, that's right.
Tax clerk: Well, your medical expenses look okay.
But you did deduct a lot for charity. Which charity?
Tshombe: My mother.
Tax clerk: You can't claim your mother as a charity. But you can claim her as a dependent.
Tshombe: A dependent?
Tax clerk: A dependent is someone who lives with you. You pay for their food and rent?
Tshombe: No. She lives in Ghana. But I send her money every month.
Tax clerk: Hm. Well, there is a way to claim a relative in a different country as a dependent. But as a dependent,
she must earn less than $2,800 a year and she must receive half her support from you.
Tshombe: I can't claim her. She makes more than $2,800. Are there any other deductions I can claim?
Tax clerk: Are you married? Do you have any children?
Tshombe: I would love to have a wife and children. But unfortunately, I don't have them yet.
Tax clerk: Okay. I see another problem. It says you made $10,000 last year?
Tshombe: Yes, that's what I wrote.
Tax clerk: But your bank statement says you deposited more than $15,000 last year.
Do you have two jobs?
Tshombe: No, I only have one job.
Tax clerk: Did you report all your income?
Tshombe: No. If I report all my income then I'll have to pay too much in taxes.
Tax clerk: Mr. Gabriel, taxes aren't meant to punish you. They help run the country. They pay for important
things like schools, roads, and even the police.
So it's important that you're completely honest with the IRS.
Tshombe: I understand, but don't you see? I can't afford to be honest.
Tax clerk: You can't afford to break the law either. If you don't pay all of your taxes, you could be in big
trouble.
The IRS can charge you with civil fraud or tax evasion.
Tshombe: Tax evasion?
Tax clerk: That means that you lied so you didn't have to pay taxes. The IRS can charge you a big fine and they
can send you to prison.
I suggest you tell the truth.
---------------
Mr. Simon: It says here, Mr. Gabriel, that you sell lemonade. Is that correct?
Tshombe: Yes.
Mr. Simon: And you have no other job and no other income?
Tshombe: Yes.
Mr. Simon: All right. Now it says here you made $10,000 last year. Is that true?
Tshombe: $10,000? Um.
Well, if I made more than that, I owe more money in taxes, right?
Mr. Simon: Yes, if you have no other deductions.
Well?
Did you make more money or not?
Wizard: And freeze!

 26 Life Skills — Reading

Taxes
A person who earns money must pay an income tax to the government every year. How much you pay in taxes
depends on how much money you make. Submitting your tax forms to the Internal Revenue Service, the IRS, is
called filing your taxes. The IRS may give you an opportunity to correct mistakes, but it is best to file correct
forms and tell the truth.
Keep financial records and documents organized all year. Receipts and bank statements are examples of
financial records. You can use these records to prove the income you report on your taxes is correct. If you pay
for your own health insurance, you may be able to deduct a percentage of what you pay. You can also deduct
money for dependents. A tax advisor or an accountant can help you identify deductions and file your taxes, but
their services are not free. The library has information on community service centers that offer free help with
filling out tax forms and filing taxes. You can also get forms and free advice on the Internet.

 27 Grammar — Let's Watch  

Wizard: Hmmm. What do you think Tshombe will do? Will he tell the truth about his income and pay more
taxes or will he lie about his income so he doesn't have to pay the extra money?
Before we find out, let's review today's language lesson. Countable nouns are things you can count. One, two,
three,
et cetera.
When you have more than one of these nouns you add an "s" or an "es" to make it plural. Watch and listen.
Pat: Then I will take these two rings
and these four necklaces.
Tax Clerk: Do you have two jobs?
Wizard: Let's look at non-count nouns.
Non-count nouns are nouns you can't make plural with an 's.'
Instead you add a container or some form of measurement. The container gets an 's' or an 'es' at the end.
Watch and listen.
Anna: Could I have two glasses of lemonade, please?
Wizard: You can't count lemonade. You don't say, 'two lemonades.'
You say two glasses of lemonade. You add an 'es' to glass to make glasses.
Let's look at another example.
Tax Clerk: You also deducted 20 cases of sugar and 300 bags of ice.
Wizard: Sugar and ice are also non-countable nouns. We add a container to say how much.
Ten cases of sugar. Three-hundred bags of ice.
There are many non-countable nouns.

 28 Making Choices — Getting Ready (A)

The man from the IRS gives Tshombe an opportunity to tell the truth about his income. Tshombe does not tell
the truth. He says he earned less money so he will not have to pay more taxes. Later, he receives a second letter
from the IRS.
While you watch the video, listen for the answer to this question:
What does the second letter say?

 29 Making Choices — Let's Watch (A)  

Wizard: Now let's see what happens to Tshombe. Ready? And action!
---------------
Mr. Simon: Well? Did you make more money or not?
Tshombe: No. I only made $10,000.
Mr. Simon: Are you sure?
Tshombe: Yes, I'm sure.
Mr. Simon: All right then. That's it Mr. Gabriel.
You may go.
Tshombe: That's it? I don't owe any more money?
Mr. Simon: No, but, if there is a problem, we will let you know.
Tshombe: Thank you, Mr. Simon. Thank you very much.
---------------
Tshombe: Yes, Mama, I will send you some money. But please, make sure to send me a receipt with that.
These tax people, they count everything. Yes.
Oh, Mama, I have to go - the mailman.
No, Mama, I don't have a girlfriend yet, although I did meet a beautiful girl named Anna. Yes, but, I have to go.
Yes, yes. I love you, too. Bye-bye.
Hey, Yanic.
Yanic: Hi, Tshombe.
Yanic: Sign here, please.
Thank you. Good luck, man.
Tshombe: Mr. Gabriel, upon review of your records, the IRS has adjusted your income to be $15,000.
You have until June 3 to pay additional taxes of $850 plus a fine of $600, plus $300 in interest.
The total amount due is $1,750.

 30 Making Choices — Let's Watch (B)  

Wizard: Tshombe made a bad choice. He lied to the IRS. He didn't report all of his income. That was a mistake.
Look what happened. Hm!
Let's give Tshombe another chance. Ready? And action!
---------------
Mr. Simon: Well? Did you make more money or not?
Tshombe: Yes, I think I made a mistake.
I made more money than that.
Mr. Simon: How much more?
Tshombe: I didn't keep very good records.
Mr. Simon: It's important that you keep good records.
Tshombe: I know I sold about $60 worth of lemonade a day. I made around $15,000.
Mr. Simon: So, you reported $10,000 but you made $15,000. Hm? Hm?
That's $5,000 you didn't report.
Tshombe: Oh.
So how much more do I owe?
Mr. Simon: You owe $850.
Tshombe: $850?! I don't have $850!
Mr. Simon: I'm sorry. That's how much you owe.
Tshombe: But I don't have it.
Mr. Simon: Well, I can give you three months to pay.
Or you can set up a payment schedule for the next couple of years. With that you can pay some each month
with interest.
Tshombe: What happens if I just can't pay?
Mr. Simon: You'll be fined and charged even more interest.
Tshombe: How much is the fine?
Mr. Simon: Around $600.
Tshombe: $600?!
I'll pay the taxes. If I work hard, I can pay it. I know I can.
---------------
Mrs. Vargas: City councilman Jones, please.
This is Mrs. Vargas. I'm a friend.
No, he doesn't know what this is about and I don't think it's any of your business.
Hello? City Councilman Jones? This is Clara Vargas.
Oh, Charlie, stop it. Charlie, this is important. I'm opening up my new store in a few days and I need you to do
something about these annoying street vendors.
There's one right in front of my door. Yes, I know he has a permit but there must be something you can do.
Mmm hmm. Good. That sounds perfect.

 31 Review and Assessment — Let's Watch  

Wizard: Hm. I wonder what Mrs. Vargas is trying to do. I know it's not good news for Tshombe. He did do the
right thing by telling the IRS the truth but now he has to find the money to pay his taxes. How will he do that?
You'll find out in the next episode. But now, I'm going to give this little gift to Rosalinda.

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