The Greatest American Hero

Earl finds a check from an old odd job he did and feels he cheated the government because he didn't pay taxes. When he finds out the government doesn't want his money, he tries to find unorthodox ways of repaying his debt, he and Randy trespass on the water tower and steal the flag but no one cares, a plane flies over them and jump up and down to get their attention but fall through the roof. The Government saves after three miserable days. And Earl receives a big check which he is more than happy to pay out.

Mike, the guy who once referred to Jerry as "a phony" ("The Parking Space"), has become a bookie. Kramer, who has a gambling problem, wants Jerry to place bets with Mike on his behalf. Elaine's co-worker Peggy thinks that Elaine is a different woman named "Susie". George is excited about Steinbrenner's ball because he wants to be able to show off his tall, beautiful girlfriend Allison by making a "grand entrance" in a backless dress.