Income Tax Sappy is a 1954 short subject directed by Jules White starring the American slapstick comedy team The Three Stooges (Moe Howard, Larry Fine and Shemp Howard). It is the 153rd entry in the series released by Columbia Pictures starring the comedians, who released 190 shorts for the studio between 1934 and 1959.

Plot

The Stooges are faced with the imminent deadline for filing their income taxes. During their preparations, Moe remarks on the potential ease of deceit in tax returns without detection. This prompts the three to devise a scheme involving falsifying deductions to secure a substantial refund. Expanding on this plan, Larry and Shemp propose offering fraudulent deductions services to others for a fee, thus positioning themselves as "tax experts".