Great episode. Also started the Drew/ Kate relationship thing but it wasnt really used for a few seasons. I enjoyed it a lot.
[TV.com Recap] Drew goes to answer the front door, and finds Lisa has come over. They can now publicly date since they're both management now. Drew and Lisa are going to have dinner with Kate and her mom, since it's Kate's birthday. Drew and Lisa join Kate in the kitchen when there's a knock at the front door. Kate's mom, Lynn, comes in with a gift for her. Drew and Lynn walk into the kitchen and he asks her to do his taxes.
Drew, Lewis and Oswald are at the Warsaw sitting down, talking about taxes. Lewis wants to try and adopt Oswald as his mentally incompetent son to save money on taxes. Jay and Kate come in, and Jay finds out about Kate's mom. She didn't want Jay to meet her mother because she seems to think that no guy is right for her.
Drew, Lewis, Oswald, Kate and Jay are over at Lynn's house eating dinner. She doesn't think Jay is right for her, but Drew insists he's a nice guy. She asks Drew to talk to Kate about the relationship since neither of them wants to see Kate get hurt.
At work, Mimi comes by and insults Drew. Drew shoots back, and walks over to Kate, who is getting some coffee. Drew brings up the topic about Jay possibly dumping her. Jay then walks in to tell her that he's going to be out of town to move some guy's things. Kate and Jay end up getting into an argument about where he thinks the relationship is going, so he walks out.
Kate drops by her mother's house to complain about how she gets involved in her life too often. She suggests that Kate go out with Drew, but Kate thinks it's a bad idea.
At the Warsaw, Lewis, Oswald, Drew and Kate are talking about Jay. Lewis then says that Oswald passed the competency test, so now they won't be able to save money on taxes.
In the cab, Drew and Kate are sitting in a cab, which has a flat tire. Still quite drunk, Kate asks Drew about he and Lisa, and then tells Drew about what her mother said about her dating Drew. She eventually falls asleep while leaning up against Drew.
At work, Drew isn't feeling so well. Kate stops by, also not feeling so well. They talk about last night, and joke around a little bit. Jay and Kate's mom come down to speak to Kate. Jay had dinner with her mother and has gotten the okay by her.
The show ends with Lewis reading a limerick to Kate's mother