Earl and Randy receive a check in the mail for a job they did a long time ago when they needed money. Earl decides its time to cross of list item "Didn't Pay Taxes" and goes to the courthouse to pay.
At the courthouse, the lady refuses Earl`s check because they did not send him any notice that he needed to pay. Earl shoves the check in a suggestion box and they send it back to him.
Randy wants to keep the money, but Earl is adamant. Randy buys a scooter with his share of the money but hits a pothole and falls down. Earl then asks an officer if he can pay to fix potholes, but he cannot.
Earl decides to volunteer doing manual labor to pay back his debt to the government. He sees Hank from "Monkeys in Space" and tells him he is just a volunteer. After the work is done, Earl is mixed up with the other prisoners and is forced in prison. When he resists, he is thrown into solitary despite his trying to tell them he is not a prisoner.
Eventually, Earl is freed from prison. At the Crab Shack, Earl explains his disappearance to Joy, Darnell, and Catalina. He then decides the only way to pay the government back is to commit a crime, then get charge for a fine so he can pay it.
Earl and Randy tie themselves with rope and plan on trespassing on an abandoned water tower. This will cost them 500, and then Earl can pay them back. But the roof give through, and Earl and Randy are trapped.
They spend the next three days fighting over a candy bar (which later falls out of reach) and singing. By the third day, they give up hope, until a firefighter shows up to their rescue.
It is explained that the El Camino was towed and impounded, and news got to Joy. Joy told Catalina and then the police. The police later went to the water tower, saw the ropes and rescued Earl and Randy.
Earl is fined 500 dollars for trespassing, and he pays it and crosses the item off his list.