Earl teaches English as a Second Language so that he can cross "made fun of people with accents" off his list. When an old friend, Ralph, gets out of prison Earl convinces him to try karma, which works... for a while. Ralph ends up kidnapping Randy and demands he tell him where Earl is keeping his lotto winnings.

Meanwhile, Joy tries to sabotage the business of one of Earl's students because she's afraid of the competitive edge she is gaining by learning English.