Ivan is tired of the long hairs sticking out from his sheep skin jacket. He tries, without any success, to go to a barber shop, but the barber of course refuses. Finally a farmer agrees to trim his jacket...well actually to shear, but tells Ivan he has to register the jacket as "private sheep" because the State asks him to do so.
Soon after Ivan receives letter from the state telling him that he has to pay a tax on his sheep.
Now Ivan doesn't have a sheep but a jacket and of course he doesn't want to pay the tax...so he goes to the Ministry to clarify the mistake...unfortunately it won't be that easy... BAAAHHH! is a satire about the nature of bureaucracy.