This lesson plan is intended to teach students about the new Internal Revenue Service (IRS) law that provides "credit" or "refund" to low income families. The lesson can fit into any of four specific basal texts. Seven stages in the lesson are outlined (warm-up and review, introduction, presentation, practice of new skills and knowledge, evaluation, application to students' own lives or new situations, and extension). Several class materials are needed for this lesson, including overheads, worksheets, and handouts. the following materials are provided: dialogues; multiple choice questions; narratives, sample forms, practice sheets, crossword puzzles, sample IRS forms (federal tax return, Schedule EIC, and form W-5); and Spanish and Vietnamese language materials. (Adjunct ERIC Clearinghouse for ESL Literacy Education.) (SM)