Synopsis

With Jay Leno away, his dog is entrusted to Mr. Sheffield’s care. Simultaneously, Fran finds herself subject to a tax audit, and even a touch of flirtation and champagne offer no respite. Desperate, she calls on Mr. Sheffield for assistance, and they journey to the INS office to substantiate her income taxes. The hearing proceeds poorly until Jay Leno unexpectedly appears, prompting the appeals officer to readily dismiss the case.