In the restaurant, Sam orders for Rebecca while he and the professor are eating their salads. Rebecca's meal arrives before the others a mere 2 minutes later while they're still on their salads, even though they ordered long before she did.
When the professor first enters Cheers, Sam hits on her from the bar counter and the stage lights are clearly visible above his head.
Donald: is there a Mrs. Carla LeBec here?
Carla: Who wants to know?
Donald: I'm Donald Zajac, Internal Revenue Service.
Carla: I'm the widow LeBec.
Alice: (to Rebecca) You don't have to impress me, you never did.
Carla: Hey teach, I'm Carla LeBec. Listen I got this business problem. I'm being audited by the IRS and I'm a little scared.
Alice: Well don't be. The IRS auditors aren't inherently evil monsters and sadists. They're people just like you.
Carla: Boy I'm in worse trouble than I thought.
Waiter: Have you made up your mind yet? The rest of your party are already on their salads!
Rebecca: Alright, is the swordfish fresh?
Waiter: It was when you started ordering
Rebecca: She's also the author of a book that's on the best sellers list. Maybe you've heard of it "Speak Out and Score."
Sam: Oh yeah, I read that book
Rebecca: You read her book? You read a book?
Sam: It was an accident. Who knew "Speak Out and Score" would be about business. I thought it was about babes. Oddly enough that business stuff really works on babes!
Frasier: You know Carla, the fear of opening the letter can be much worse than actually reading it
Carla: I guess you're right
Frasier: There you go, Carla, nothing to fear but fear, itself...
Carla: I'm getting audited!
Frasier: And that!
Norm: Come on audits happen everyday. I did thousands of them when I was an accountant. All you need to do is get yourself a good accountant.
Carla: Will you do it?
Norm: Sorry Carla, I'm a painter now. I can't do it. But if you want your jail cell painted Navajo White I've got an extra...
Carla: Listen I'm desperate. I'll pay you.
Norm: Okay all right, I'll do it.
Norm: It looks like you'll have to bury the auditor in paperwork. Get your hands on all your receipts, if you don't have them, make them up
Carla: That's illegal
Norm: Okay, if you don't wanna...
Carla: No, the kids will love it! We'll make it a family project!
Sam: I think you look good now and I didn't even know you back then.
Alice: Him I like.
Rebecca: Did you and Sam clear things up?
Alice: We sure did, then we steamed it up again.
Sam: See ya Spring Break....that's an inside joke, we broke a few springs last night.
Sam: When the lights go out, everybody's the same age! And nobody's lonely.
This episode was filmed on December 12, 1989.
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