Dick¹s never paid taxes, and after trying to fill out the forms himself, he enlists Mary¹s help. When he sees how much he owes, he decides to be the only American ever to think of the brilliant idea of cheating on his taxes. When Dick gets an audit notice, Tommy has to fudge an explanation for what each family member has been doing for the past six years. The auditor, however, doesn¹t buy any of it -- even the ³we¹re aliens² defense, which he¹s heard before. The Solomons agree to pay their hefty tax bill, and thank their lucky stars their true identities are still a secret. As part of the tax deception, Sally pretends she had a failed home business -- a hair salon -- but when she puts up the sign, women start pouring in. Sally enjoys the camaraderie and the gossip, but never quite gets the hang of cutting hair, and with no repeat business, the salon fails for real.
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Warning: 3rd Rock from the Sun season 4 episode 12 guide may contain spoilers