The mohair sweater is the same one worn by Mrs. Sokol's daughter on her second date with George, in the season 3 episode "The Boyfriend: Part 2".
When Kramer is in the bar with Barry, Jerry's stand-in is Mitch the bartender, Julia's stand-in is the waitress that hits Kramer when entering, and Michael Richards' stand-in can be seen sitting at the opposite end of the bar.
George: I got it. Cups in the front, loops in the back.
Kramer: Oh yeah, I've been known to drink a beer or two, but then again, I've been known to do a lot of things.
George: Jerry, where'd you get that sweater?
Jerry: What do you think? I found it in the back of my closet.
George: I think that's what the back of closets are for.
Elaine: (to George) Ask your mother. You live with her now, don't you?
Jerry: You know, I thought I'd heard of everything. I've never heard of a relationship being affected by punctuation.
Elaine: So, because of a few bad seeds, you're going to impugn an entire continent?
Jerry: Yes, I'm impugning a continent.
Jerry: 'Dear Barry. Consider this letter to be official termination of our relationship effective immediately.'
Kramer: Exclamation point!!
Jerry: 'I will expect all funds in form of cashier checks no later than the 18th'.
Kramer: Double exclamation point!!!
Frank: (lecturing George about bras) You know about the cup sizes and all? They have different cups.
Kramer: Not to mention the picture of him on the toilet.
(Jerry leaves the apartment, closes the door, realizes what Kramer said and comes back inside)
Jerry: The what?
Kramer: Here's to feeling good all the time.
Kramer: Did he use any slang? Did he say 'man' a lot? What about when he was leaving? Did he say, 'I'm splittin'?
This is one of Michael Richards ("Kramer")'s favorite episodes.
The scene where Kramer was drinking and smoking at the same time, required two takes to get right. In the first attempt, Michael Richards shouted.
On the Season Five DVD, Jerry explains that "The Sniffing Accountant" was inspired by an experience in his own life. He trusted his accountant at the time enough to give him $50,000 in cash without a receipt, and that the accountant "…snorted it up his nose". Jerry goes on to say that this episode is "…some measure of revenge".
The woman at the mailbox whose material Newman feels, is the same woman that worked with George Costanza, and whose wig he threatened to take off in The Revenge.
As Frank and Estelle are chastising George for "feeling a woman's material", he is seated on the couch reading a Glamour magazine. This alludes to last season's "The Contest" wherein Estelle catches George "looking at" the same magazine.
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