The Mating Game

Wendell Burnshaw is the Larkins' irritated neighbor who alerts the Internal Revenue Service to the family. Though the exact reason isn't detailed in the summary, the implication is that he's motivated by some form of rivalry or animosity toward the Larkins, possibly related to their independent lifestyle or land disputes common between neighboring farmers. His complaint triggers the entire investigation that puts the Larkins' farm at risk.

Burnshaw's initial complaint sets the entire plot in motion, establishing him as an early antagonist.

The Larkin family operated on a simple barter economy, they traded for what they needed and kept virtually no financial records. Pop Larkins deliberately maintained this rudimentary way of life, which left virtually no paper trail. This lack of documentation made it extremely difficult for Lorenzo to determine what, if anything, they owed in back taxes.

The family's simple lifestyle and refusal to maintain records plants the seeds for the investigation's complications.

Lorenzo begins as a rigid, duty-bound tax investigator, but his attitude shifts as he spends time on the farm. The warmth and honesty of Ma and Pop Larkin, combined with his growing attraction to Mariette, gradually erode his professional detachment. Pop also personally encourages Lorenzo to relax, sharing drinks and laughter, which marks a turning point in his outlook from strict bureaucrat to someone capable of compassion.

Early scenes show Lorenzo resisting the family's hospitality, but Pop's friendly nudging gradually breaks down his defenses.

Mariette discovers an old government receipt from the Civil War era showing the government purchased 30 horses from the Larkin family but never paid for them. When Inspector General Bigelow's office calculates the interest accumulated over nearly a century, the amount grows to approximately $14 million. This windfall becomes the key to resolving the family's tax debt.

The receipt idea arises when Mariette visits Lorenzo in desperation, suggesting earlier foreshadowing of the family's resourcefulness.

Pop Larkin refuses the money on moral grounds, he feels he didn't earn it and considers it wrong to accept a windfall derived from purchases made by his ancestors. He's proud and values his family's independence, believing it's dishonest to profit from circumstances he had no part in creating. His resistance represents the family's integrity over opportunistic gain.

Pop's earlier refusal of his friends' inflated junk purchases foreshadows his reluctance to accept unearned money.

Lorenzo persuades Inspector General Bigelow to apply the $14 million owed by the government against all present and future taxes the Larkins would owe, rather than issuing a cash payout. This arrangement means the family will never owe taxes again while keeping their farm. It's a creative solution that satisfies both the legal requirement and the family's pride, since they're not receiving money directly but having a debt offset.

Lorenzo's changed perspective allows him to find this creative solution where a more rigid investigator might not have.

Oliver Kelsey, Lorenzo's boss, becomes increasingly irritated as he checks on the investigation's progress. He notices that Lorenzo has loosened up and become less focused on completing the audit efficiently. When Kelsey drops by the farm and observes this changed demeanor, he pulls Lorenzo from the case in disgrace, treating the situation as a professional failure rather than recognizing the human element developing between Lorenzo and the Larkins.

Earlier warnings from Burnshaw and Kelsey about Lorenzo's softening attitude foreshadow this confrontation.

After Lorenzo is removed from the case, Kelsey personally calculates that the Larkins owe approximately $50,000 in back taxes, a sum far beyond what the family can pay. This calculation creates the crisis point of the film, threatening the farm with foreclosure and forcing the family to consider desperate measures to keep their home.

The tension builds when Kelsey and Burnshaw return, shifting the investigation from routine inquiry to mounting pressure.

When the $50,000 debt threatens the farm with foreclosure, the Larkins' community rallies around them. Friends offer to purchase the family's useless junk at artificially high prices to raise money for the taxes. It's a touching display of community support, though Pop ultimately refuses this offer, preferring not to profit from others' desperation or exploit his friends' generosity.

This moment reinforces the strong sense of community surrounding the Larkin family established throughout the film.

As Lorenzo spends more time evaluating the farm's finances, he and Mariette, the eldest Larkin daughter, gradually connect through shared conversations and growing mutual respect. Initially, Lorenzo tries to keep romance separate from his professional duty, but Mariette's warmth and wit eventually soften his rigid attitude. Their relationship becomes both a personal subplot and a catalyst for Lorenzo's transformation from stiff bureaucrat to compassionate advocate.

Early interactions show professional tension gradually giving way to genuine connection and chemistry.

Lorenzo Charlton is a tax collector assigned to the case by his boss Oliver Kelsey after Wendell Burnshaw alerts the IRS about the Larkin family. The assignment appears to be a routine investigation into potential tax evasion or unpaid taxes, though the situation becomes anything but routine as Lorenzo discovers the family's unique circumstances and the case evolves beyond simple auditing.

The assignment sets up the central conflict between duty and compassion that defines Lorenzo's arc.

The Larkins represent a rare case: they're not evading taxes out of greed but simply because they've never operated within the formal financial system. Their barter-based lifestyle means they have no income to tax in the traditional sense, no records to audit, and no history of tax filing. This uniqueness confounds Lorenzo's standard accounting methods and creates the philosophical heart of the film, should the law apply blindly to those who live outside it?

Lorenzo's struggle to apply standard tax formulas to their lifestyle is established early in the investigation.