Bernard is doing everything he can to avoid doing his taxes after his accountant ends up on the run from the police, Manny is a stressed office worker who happens to buy the The Little Book of Calm from Bernard's shop and Fran is desperately trying to figure out what this strange, sphere-shaped object she's selling in her store is.
Manny ends up accidentally swallowing The Little Book of Calm, and while his doctor initially tells him that it'll be a painful and potentially life-threatening procedure to remove it, he somehow absorbs it into his own body overnight. As a blissfully calm Manny leaves the hospital, Bernard is resorting to extreme methods to get out of doing his taxes, from asking a customer to break his legs instead of paying for a book, to cutting off his own hand, to letting a pair of Jehovah's Witnesses in to talk about Jesus.
Then, Bernard happens to notice a confused Manny about to get beaten up by a group of skinheads and sees the perfect opportunity to really get himself badly hurt. It's only after he's gotten beaten up that Manny points out that he could easily do Bernard's accounts for him. Oh, and get him a sandwich at the same time. And he figures out that Fran's mysterious sphere is actually a lighter.
Tropes in this episode include:
- Angrish: Fran screams when Manny casually reveals that her strange object is a lighter at the end of the episode.
- Bilingual Bonus:
- Bernard's accountant's last name is Voleur, which is French for "thief".
- The identity of Fran's mystery object can be found by reading the Japanese on the side of the box.
- Bullying a Dragon: Bernard intentionally antagonises three skinheads so they will hurt him enough to get out of doing his tax returns.
- Coincidental Accidental Disguise: On absorbing The Little Book of Calm, Manny is left with a calming aura and only speaks words of advice from the book itself. He then leaves the hospital in white robes, which combined with his long, flowing hair and beard, makes him look like Jesus. He even has a halo of light shining around his head while in the hospital and manages to later scare off a pair of Jehovah's Witnesses.
- Didn't Think This Through: The Jehovah's Witnesses have no idea what they're supposed to do when Bernard lets them in; in fact, they admit that they never expect to be let in, and so never plan what to do if they are let in.
- Establishing Character Moment:
- Bernard talking a broom and megaphone to empty his shop of customers.
- Fran becoming obsessed with finding out the answer to what her strange, orb-shaped object is, forgetting her duties as birth coach and screaming in anger when Manny effortlessly figures it out within seconds.
- Manny getting himself into a ridiculous situation through no fault of his own.
- Exactly What It Says on the Tin: Swallowing and absorbing The Little Book of Calm does temporarily make Manny a lot calmer.
- Football Hooligans: Bernard's attempt to get the skinheads to beat him up falls flat (his insults fly over their heads), until he realizes one of them is wearing a scarf for Millwall and aims his insults at the club. Soon enough, he's in traction.
- Gone Horribly Right: Manny sells every single book in the shop. Bernard is furious.
- Hidden Depths: Bernard is quick to correct one of the Jehovah's Witnesses when they mention their favourite story is when Jesus helped the Samaritan; Bernard tells him that no, Jesus was the one telling the story about the Good Samaritan who helped an injured passer-by.
- Loophole Abuse: Bernard realises that he can get out of doing his taxes if he's suffering from long term injuries and immediately asks his next customer to break both of his legs as payment for a book. Curiously the customer is up for it until he realised he'd already read the book.
- Misanthrope Supreme: Mr Bernard Ludwig Black.
- Mundane Made Awesome: Bernard turns his tax returns into a smart-casual jacket.
- Shaped Like Itself:Boss: What's that you're eating? Soup?Manny: Yes. It's extra-chunky.Boss: What's in it.Manny: ...Chunks?
- Spy Speak: The police officers chasing Bernard's accountant state that "the cat has left the basket" before running after him.
- Talk to the Fist: Bernard is punched out by all three skinheads as he starts denigrating their girlfriends.
- Unnamed Parent: Mostly because Bernard can't remember her name.Bernard: [reading out loud] "What is your mother's maiden name?" What's her first name?! I just knew her as 'Ma'! Ma. That'll have to do. [writing] Ma. Possibly deceased.
