Jon Trachtman and Leslie Arthur are out of work musicians who room together in New York City. To save money, Jon has been filing tax returns listing the pair as married. The day of reckoning comes when the Internal Revenue Service (IRS) informs the "couple" they're going to be investigated. Leslie masquerades as a housewife, aided by Jon's fiancée, Kate. Complicating matters further, Leslie and Kate are having an affair behind Jon's back, Jon's mother drops in unexpectedly to meet her son's fiancée, and Leslie's ex-girlfriend shows up demanding to know why Leslie has changed and won't see her anymore. Love, Sex, and the IRS by Billy Van Zandt and Jane Milmore is a cross between I Love Lucy and Some Like it Hot.