Norm can avoid an audit, if he'll just sleep with his investigating IRS agent. Sam is very reluctant to let the gang watch a videotape of one of his old games.

Cast: Ted Danson, Kirstie Alley, Rhea Perlman, John Ratzenberger, Woody Harrelson, Kelsey Grammer, George Wendt, Sharon Barr, Paul Willson, Tim Cunningham, Steve Giannelli, Alan Koss