In the scene where Kramer and his girlfriend break the table, the sound made by the breaking windshield resembles more of the sound that would be made by a breaking window.
Jerry revealed that George's middle name is Louis.
First episode where, during the credits, aren't just pictures of Jerry. He was talking and moving.
When George breaks up with his girlfriend, she exclaims "You hate my earrings, don't you?" and gestures at both of her ears. However, she is actually only wearing one earring.
When George raises his voice in the clinic and says "I'm not lying," two members of the staff are shown looking on. However, in the next wide shot, they disappear entirely.
Jerry: I was audited last year. At first I thought well, IRS kinda sounds like Toys 'R Us maybe won't be so bad.
Jerry: My cousin Douglas was in a place like this one time. He came over to my house for dinner. There was no soda and he went berserk. He was screaming. "Where's the Pepsi, where's the Pepsi?"
Elaine: Who walks into a women's bedroom without knocking?! I wanna know. Kramer: I thought it was a closet.
Kramer: Blame me.
Jerry: No, I blame myself.
Kramer: No blame me.
Jerry: OK, I blame you.
Kramer: What don't blame me.
George: They give you those word association tests. I love those.
Jerry: That'd be great. There's no wrong answer.
George: Pity is very underrated.
(all to Elaine)
Kramer: So is everything cool?
Tina: Yea, you seem a bit dysfunctional.
Jerry: The IRS! They're like the Mafia! They can take anything they want!
George: I've driven women to lesbianism before but never to a mental institution.
Elaine: What is this?
Kramer: Well, it's a windshield. It's going to be your new coffee table.
Elaine: Ah, I'm going to kill myself on that thing. You can't even see it.
Jerry: You'll sense it.
Elaine: You're extremely...careful...with money.
George: I'm cheap? You think I'm CHEAP? How could you say that to me? I can't
believe this. How could you say that to me?
Elaine: You asked me to!
George: You should have lied!
Elaine: HUH, so should you.
George: I mean I'm not really working right now.
Elaine: I know.
George: When I was working I SPENT baby!
Jerry: Yeah, I know champagne, limos, cigars.
Elaine: And now you're being audited for it. See, that's Karma.
Jerry: No, that's Kramer.
George: The truth? You want the truth? It is your earrings! It is the chopsticks, but it's so much more! You're pretentious! You call everyone by their full name! You call my doorman, Sammy, "Samuel" but you didn't even say "Samuel", you went "Samuelle!" Papie-ay mach-ay? What is papie-ay mach-ay?
Kramer: I don't even pay taxes.
Jerry: Well that's easy when you have no income.
Elaine: What did you think, that would impress me?
Jerry: You got it all wrong! I was thinking only of the poor Krakatoans!
Elaine: Like you give this donation for 50 bucks and I'd start tearing my clothes off?
Jerry: Those brave Krakatoans... East of Java! Who sacrificed so much for so long!
George: My whole life has been a complete waste of time.
Jerry: And there's so much more to go.
Jerry: Completely naked?
Kramer: Completely naked.
Elaine: Jerrry, How can I go on?
Kramer: Alright. I'll tell you what. If it's going to make you feel any better, you can see me naked.
Elaine: No thank you!
Kramer: No, I want you to see me naked.
Elaine: No, no, no!
Kramer: No, I want to show you.
Jerry: Have you ever been audited? It's hell. It's the financial equivalent of a complete rectal examination.
Valerie Mahaffey (Patrice) also worked with Michael Richards (Kramer) in the 1986 mini-series Fresno.
This episode marks the genesis of Kramer's fascination with coffee tables. He finds a windshield in the street and makes a coffee table out of it, which he and Elaine's roomate eventually fall on.
Jerry: A long, long time ago in a galaxy far, far away.
This is a reference to the opening line from the Star Wars films.
Jerry: Those brave Krakatoans, east of Java, who sacrificed so much for so long.
This is a reference to the 1969 disaster film "Krakatoa, East of Java." Incidentally, Krakatoa is actually west of Java.
"Oh, it's a regular riot, Alice!": Jackie Gleason's catchphrase from The Honeymooners.