"I don't know how to put this, but don't you think the people around here are a little odd?"
A Plot: Marvin Drey of Canada Customs and Revenue (played by guest star Kevin McDonald of The Kids in the Hall) has come into town with some questions for Oscar, who formerly owned the gas station. Oscar is immediately hostile and enlists Hank to help him try and trick "the tax man". Brent, in the meantime, tries to figure out what Drey wants.
B Plot: Lacey is exasperated that everyone in town seems to want food and drink for cheaper than her prices. She specifically draws the ire of Davis after she ends the old diner policy of giving cops coffee for free. This puts Davis in a bad mood, prompting Karen to inquire on his crabbiness.
Tropes Referenced:
- Bait-and-Switch: It looks like Hank is going to be yet another person complaining about the increased price of coffee at the Ruby, prompting Lacey to launch into an angry rant, only to be embarrassed when Hank then clarifies that he was actually complaining about receiving the wrong bill entirely: for fries and gravy with a root beer, when all he had was coffee. Of course, when Lacey brings him his real bill, he complains about the price anyway.
- Description Cut: Actually, there's no cut involved.Brent: [to Marvin] I can't just turn over my father. There's a bond between father and son that's strong and sacred.
[Oscar walks in]
Oscar: Hey! Idiot! You left the lid on the dumpster up last night! Crows have scattered garbage all over the place out there, and I'll be damned if I'm gonna clean it! It'll be you out there on your hands and knees scrapin' up crow crap!
Brent: ...I'll tell you whatever you need to know. - Imagine Spot: Brent imagines a newscast where the events of the episode have led to everyone in town but him being killed.
- Insistent Terminology: Marvin Drey is a tax man, not the tax man. He considers the latter to be dehumanizing.
- Later, when Hank is describing his plan to get rid of Marvin and calls him "the tax man", only to be corrected by Brent, Wanda says that it was actually correct for Hank to say "the tax man" in that situation because he was referring to a particular tax man.
- Instant Turn-Off: Marvin Drey's job is one for Lacey. Judging by his response to her reaction, he's used to this happening with every woman he tells.
- Insult Backfire: Related to the Insistent Terminology example above, Marvin Drey asks Brent: "How would you like it if people called you 'the gas man'?" Brent says that he'd love it. In fact, he already had the name picked as his hypothetical pro wrestling ring name.
- Intimidating Revenue Service: Of the "actually fair auditor is feared for no reason" variety.
- Mondegreen Gag: Brent mishears the name Marvin Drey as "Muffin Tray."
- Once More, with Clarity: One flashback shows Emma telling Oscar exactly where the tax papers are, but him watching TV on the couch and being too busy teasing her to actually pay attention. Later on, the flashback is revisited, where it is revealed that both Oscar and Brent were on the couch, and both were teasing rather than bothering to listen to Emma's important info.
- Pretentious Pronunciation: Marvin Drey keeps pronouncing "Leroy" as "LeRoy", even after Brent corrects him.
- Shout-Out:
- Davis calls Karen "Serpico" for not sticking up for him.
- Brent then gets his Al Pacino movies mixed up, as he thinks Serpico ends with the title character turning into a blind guy who smells women.
- When Hank describes his wacky plan to help Oscar with the tax situation, Brent responds with "watch a lot of M*A*S*H, do ya?"
- Title Drop
