Leonard is selling his share of the time machine and everyone is giving him offers below what he paid due to depreciation. He is also selling the rest of his collectibles and his friends argue and bid over the price.
Elaine's neighbor's dog keep Elaine awake at night barking. She, Kramer, and Newman devise a scheme to kidnap the dog and move it to the country so it no longer bothers her.
Harold, a tax auditor, visits Miss Pascal at her store to audit her because she paid only 78% of her taxes for the year. She gives him a hard time and states that she intentionally did not pay taxes for spending that she does not support. Miss Pascal mentions some ways that the government spends taxes.