The video shows a man with a long beard playing an acoustic guitar. He is sitting on a stool and wearing a black shirt with the word \"TAX\" written on it. The guitar has a black body with a sunburst pattern on the top and a circular sound hole in the center. The man is using his right hand to strum the strings and his left hand to press the strings on the fretboard. The background is a wooden wall, and there is a microphone stand visible in the frame.