"Tax Whys: Understanding Taxes" is a series of six video/film instructional programs being produced for the Internal Revenue Service to provide middle school students with an understanding of the reasons for and effects of taxation. This report details both student and teacher evaluations of one of the first programs to be scripted: "Taxes Influence Behavior." The program was evaluated by 470 students and 12 teachers in a total of 5 schools. A discussion of the sample and methodology is followed by findings from the student survey on attention to the program, interest, story believability, character perceptions, storyline comprehension, and program objectives. Findings from the teacher survey provide data on such areas as appeal, curriculum fit, objectives, teacher follow-up, and use. It was concluded that the program was appealing to both students and teachers. However, given the heavy content load of each of the individual scenes, teacher follow-up to the program will be important if students are to comprehend the effects of taxes on the various decisions made in the program. Teacher follow-up will also be critical to reinforce the program's instructional objectives. An attention profile form, the student and teacher questionnaires, and student discussion questions are appended. (THC)