Just in time for the new Federal ”sin tax” on alcoholic beverages comes Making Great Beer at Home, a 49-minute ”beginner’s guide to home brewing.” Host Robert P. Makuch is not the most polished speaker, but he makes up with bibulous authority what he lacks in vocal felicity. Makuch does make it clear that, while you may not need a degree in chemistry, home brewing isn’t as easy as boiling water (which, in fact, is the first of home brewing’s many, many steps). But if you pay attention and use the rewind button liberally, you should be able to replicate Makuch’s ”basic brew” and beat the Feds out of a buck or two. B+