Episode - 3F12\\
First Aired - 2/11/1996
While doling out checks to everyone he knows after opening a bank account, Bart accidentally reveals that Krusty the Klown has been hiding his earnings in an illegal offshore account in The Cayman Islands, resulting in his hero's financial ruin[[note]](though not prison time because, unlike what happened in [[Recap/TheSimpsonsS1E12KrustyGetsBusted "Krusty Gets Busted"]], celebrities aren't sent to prison [at least not for tax fraud])[[/note]] and apparent suicide.
* ArmorPiercingQuestion: Which convinces Krusty to come back.
-->'''Lisa:''' What about the great feeling you get from knowing you're better than regular people?\\
'''Bart:''' What about being an illiterate clown who's still more respected than all the educators in the country put together?\\
'''Krusty:''' Yeah! I'm not gonna let those guys hog all the respect while I'm out here in this stinking tub. ''(dives into the water and swims to shore)'' That's just what those eggheads want! Well, forget it, Poindexter, 'cause Krusty's back in town!
* AsHimself: Creator/BobNewhart is pressed into eulogizing Krusty at his funeral, despite having never met him or watched his show.
-->'''Kent Brockman:''' Ladies and gentlemen, ''Krusty the Klown!!'' ...was arrested today for massive tax fraud.
* BunnyEarsLawyer: The bankers of the Bank of Springfield, they wear different headgear as gimmicks but they're very competent at their job and even end up getting Krusty busted for tax fraud. One of them even declares himself a fan of Krusty and sees it as a reason not to consider Bart a hero for bringing evidence of the fraud but he still does the right thing.
* ContinuityNod: When "Rory Bellows" was swimming from his boat to the shore, his face colors melted, revealing his "Krusty" face, which goes with the revelation on "Homer's Triple Bypass" that Krusty's "clown make-up" was not make-up (which had something to do with his heart condition), but contradicts "Krusty Gets Busted" and "Brush With Greatness", which reveal that Krusty's clown make-up is temporary and he doesn't wear it when he's off-camera (which the writers stopped doing because they didn't want people thinking Krusty the Clown was Homer Simpson in disguise[[note]]which the writers originally wanted to do to show that Bart respects Krusty more than Homer, but it would have caused a lot of continuity issues[[/note]]).
** When Homer does taxes at IRS Burger, he asks Marge about her gambling losses, a reference to the season five episode "$pringfield (or 'How I Learned to Stop Worrying and Love Legalized Gambling')," in which Marge became a gambling addict and apparently, no effort was made to cure her of her problem.
** Bart and Lisa irrefutably identify Rory B. Bellows as Krusty in the same manner as in "[[Recap/TheSimpsonsS4E1KampKrusty Kamp Krusty]]".
** Attending Krusty's funeral are Sideshow Raheem (from "I Love Lisa"), Sideshow Luke Perry (from "Krusty Gets Kancelled"), and Corporal Punishment (from "Itchy and Scratchy and Marge").
* ConvenientlyTimedDistraction: Superintendant Chalmers is returning Agnes Skinner from a date when they are greeted by Seymour in his pajamas. Skinner wishes for a distraction to take attention away from his embarrasing situation, and at that moment Krusty flies by on his airplane, wailing loudly. "That'll do nicely," says Seymour.
-->'''Bart:''' It doesn't matter what you did wrong, though, as long as you're on TV people will respect you.\\
'''Krusty:''' ''(spits)'' Bah! What good is respect without the moolah to back it up? Everywhere I go I see teachers driving Ferraris, research scientists drinking champagne. I tried to drink a Coke on the bus, and [[DisproportionateRetribution they took away my pass]]! ''(breaks a bottle of scotch)'' That's no life for a famous clown.
* EntitledBastard: Krusty never shows remorse for his tax fraud, and he behaves as though he's an innocent victim when the IRS gives him his [[KickTheSonOfABitch just desserts]] for his crimes.
* EpicFail: When Lisa and Bart find Rory B. Bellows and confront him with the knowledge that they know he is Krusty The Clown, he at first insisted he was Bellows, before trying to escape by boat. Only to find the boat was still docked and tied.
-->'''Rory[=/=]Krusty:''' You know, you kids coulda said something instead of letting me make an ass of myself.
* EverybodyLaughsEnding: When Bart and Lisa convince Krusty to come back to his old life:
-->'''Bart:''' So, Krusty, what are you gonna do about your tax problems?\\
'''Krusty:''' Don't sweat it. The life of Rory B. Bellows is insured for a surprisingly large amount.\\
''(Krusty's boathouse explodes; he and the kids laugh.)''
* FakeOutOpening: The episode initially looks like it will be about the Simpsons spending the night at a haunted house, but that plot ends as soon as it begins (it cuts from their arrival to the next morning, completely without incident). The rest of the episode revolves around Bart issuing checks to everyone ([[HalfwayPlotSwitch at least until his scheme to get Krusty's autograph leads to Krusty getting exposed for tax fraud]]).
* FakingTheDead: Krusty faked his death to start a new life and later faked the death of his alter ego to collect insurance money.
* FatBastard: The guy on the Cayman Islands. He even looks and sounds [[ShoutOut a lot like Sidney Greenstreet]].
* TheFunInFuneral: Bob Newhart's ad-libbed eulogy and the frightening epitaph on Krusty's tombstone make for a [[BlackComedy darkly comedic]] funeral service.
* GraveHumor: Krusty's grave has the horribly macabre epitaph: "See ya real soon kids!".
* InsuranceFraud: Krusty insures his new identity's life "for a surprisingly large amount".
* IntimidatingRevenueService: They took 95 percent of Krusty's future earnings (it'd be 75 for the next 40 years but Krusty said he didn't plan to live that long) and took over his show and Krusty Burger (renamed IRS Burger and with a tax theme).
* ItsAllMyFault: Bart feels this way after Krusty apparently committed suicide.
-->'''Lisa:''' Would it help if I told you you're not responsible for Krusty's death.\\
'''Bart:''' Yes. Yes, it would.\\
'''Lisa:''' Well, I can't. You'll just have to learn to live with your mental problem.
* KickTheSonOfABitch: Krusty commits extensive tax fraud, and the IRS gives him what he deserves when they find out.
* LowestCommonDenominator: When Krusty attempts to resume his new life as Rory B. Bellows, Bart and Lisa attempt to point out how he would be giving up the fringe benefits of celebrity life. It's not until Bart tells Krusty about he is still more respected than all the doctors, educators and scientists in the U.S. put together (despite being illiterate himself) that Krusty comes to his senses.
* MinorCrimeRevealsMajorPlot: Bart getting a check not signed by Krusty the Clown himself → revelation of tax fraud.
** In less than five minutes!
* MoveAlongNothingToSeeHere: Averted by Chief Wiggum, who invites the crowd to gawk at the plane crash wreckage. (Currently provides the page quote.)
* MyGodWhatHaveIDone: Bart when he inadvertently gets Krusty arrested.
-->'''Bart:''' Krusty's my hero. How could I do this to him?\\
'''Lisa:''' I know it's sad Bart, but you shouldn't beat yourself up over it.\\
'''Bart:''' Yeah, the other kids will do that for me at school tomorrow.
* NoCelebritiesWereHarmed: The Cayman Islands banker is clearly patterned after 1940s actor Sydney Greenstreet (of ''Film/TheMalteseFalcon'' fame).
* OffModel: Just before Bob Newhart's "eulogy", there's a blink-and-you'll-miss-it shot of Mayor Quimby with black skin.
* OnOneCondition: Homer, Marge, Bart, Lisa and Maggie had to spend a night in a haunted house in order to inherit $100 each. The lawyer said that condition was a standard clause.
* PieInTheFace: Krusty tries to do the routine on his show, but since the budget can't afford pies the IRS guy throws his briefcase at Krusty's eye.
-->'''Krusty:''' Oh, the corner!
* ProtagonistCenteredMorality: Bart's exposure of Krusty's tax evasion is treated as a bad thing, and Bart feels terrible about it while Krusty wallows in self-pity throughout the episode, but tax evasion is a serious crime that Krusty should never have committed, thus he has no right to [[NeverMyFault feel sorry for himself]].
* RichesToRags: Krusty after the Feds caught him.
* SayingTooMuch: See below...
* ScrewTheRulesImFamous: Downplayed. Krusty is arrested for using a Cayman Islands offshore holding company to evade taxes. When Krusty pleads that he can't go to jail because he lives a fancy lifestyle and is used to the best, The IRS agents assure him that "This is America, we don't send our celebrities to jail," but they do take control of 95% of his assets until he can pay off the debt.
* SillyRabbitIdealismIsForKids: When Bart sees Krusty sitting of the curb, Bart tries to cheer him up with:
-->'''Bart:''' I'm sorry for all the trouble I've caused you, Krusty, but you know, my mom says God never closes a door without opening a window.
* StupidestThingIveEverHeard: However, Krusty is not phased, so he responds with:
-->'''Krusty:''' No offense, kid, but your mom's a dingbat!
* SwissBankAccount: The Cayman Islands version:
-->'''Cayman Islands guy''': ''(on phone)'' I'm sorry, but I cannot divulge information about that customer's secret illegal account.
-->OhCrap! I shouldn't have said he was a customer.
-->OhCrap! I shouldn't have said it was a secret.
-->OhCrap! I certainly shouldn't have said it was illegal.
-->It's too hot today.
* WorkOffTheDebt: Krusty's salary is heavily garnished until he pays his back taxes, which is expected to take the rest of his life. Inexplicably, they also take most of the show's ''budget'' [[ArtisticLicenseLaw which is not legal]] (Krusty doesn't own the station) and is a blatantly stupid idea (the show can't make any money if they can't make anything for people to watch).
* WouldntHurtAChild: Krusty nearly takes Bart up on his offer of a free punch. [[JerkWithAHeartOfGold Then he decides against it and just tells a dejected Bart to go home.]]
* YouHaveToBelieveMe: Bart saw a man who resembles Krusty.
-->'''Bart:''' Mom, I just saw Krusty!\\
'''Marge:''' Yes, dear, in your mind.\\
'''Bart:''' No, on the street.\\
'''Marge:''' On the street in your mind.\\
'''Bart:''' ''(upset)'' Why won't you believe me?\\
'''Marge:''' Sweetheart, sometimes when people die, you just want them to be alive so badly you see them everywhere. I went through the same thing when UsefulNotes/LyndonJohnson died.