After last week's fantastic episode, we get another incredibly funny installment of the show that finds Charlie Day, Glenn Howerton and Rob Mcelhenney penning their first episode since last season. Whenever the trio gets together to write, they usually produce something ridiculous, hilarious and filled with classic character moments.
In this episode, we learn that Dee has been pretty irresponsible with her money; she spent her surrogate money on a blue moped and is claiming her "son" as a dependent even though she's now with Carmen and her husband. Things get sketchy after the IRS shows up and claims they're auditing her.
The rest of the episode takes off into two equally funny but very different directions, and in classic It's Always Sunny form, the two blend together effortlessly. Charlie, Mac, Dennis and Frank all begin arguing over the way Frank is spending money on the bar. Frank and the gang decide that the best way to start deciding things is to stop letting emotion dictate their resolutions and let rational democratic decision making do it. Thus, they begin voting on things, starting with the "dead dog in the alley way." While the gang argues about stuff in the bar (Mac and Charlie yelling and letting their emotions get the best of them was hilarious).
Meanwhile, Dee is trying her hardest to prove to the IRS woman that she does have a baby. The gang comes up with the genius plan to hold a baby funeral in order get the IRS woman off of her back. The baby funeral leads to the gang descending back into their "make decisions through emotion." And it wouldn't be an It's Always Sunny episode without a horrific moment, and it comes in the form of a dead dog carcass being spilled onto the floor. As it turns out, Frank had decided to give the dog a proper funeral instead of throwing it in the dumpster... thus, we get a great combination of plots.
Man, I hope this season continues.. it's amazing so far.