Homer (like most of us in Real Life
) waits until the last minute to file his tax return, and the IRS has jailtime in store for Homer — unless Homer plays spy to retrieve a trillion-dollar bill that Mr. Burns was supposed to deliver to post-World War II
Europe to pay for damages done to the cities and stimulate the economy.
- Boxed Crook: Homer agrees to work as an IRS snitch to avoid going to jail.
- Historical In-Joke: Mr. Burns has the suit Charlie Chaplin was buried in, which suggests that Burns was the one who stole Chaplin's coffin in 1978, a few months after Chaplin's death and funeral.
- Screw the Rules, I Have Money!: How Mr. Burns intends to avoid punishment.
- What Could Have Been and Word of God: According to the DVD commentary, the original script for this episode called for Homer to pretend he was an American Indian so he didn't have to pay taxes, but Ian Maxtone-Graham (the episode writer) didn't know how to make it funny, so he rewrote it.