<-- Previous EpisodeNext Episode -->
Earl realizes that he had been cheating the government by failing to pay his taxes in the past. After adding, "cheating the government" to his list, Earl becomes determined to pay the government what he owes, but apparently they don't want his money. Earl's attempts to settle his debt leads him to conjuring up unconventional payback methods.
Randy: There's no water in the water tower. Why don't they just call it a tower?
Randy: I don't know why people complain about this asbestos stuff.... It don't smell so bad.
Darnell: That's a cool moped, Randy. It looks like a motorcycle had sex with bike.
Joy: Just last week I paid $20 for speeding in a school zone.
Randy: Hey, you paid 75 for that, Earl. How come you only paid 20?
Joy: 'Cause I brushed my license against his knobby when I handed it to him.
(Noticing Earl is having trouble climbing the rope.)
Randy: Too bad Coach Gebhardt isn't here to call you a girl and throw basketballs at your face. That would getcha up there.
Randy: We're gonna die in here, aren't we?
Earl: No.... Maybe.... Probably.
While hanging from the ropes in the water tower, Earl and Randy dropped the American Flag and couldn't reach the floor to get it, but when Earl is being lifted up by the fire fighters, he now has the flag in his hands.
While hanging in the water tower, Randy and Earl sing 'Believe It or Not'.
'Believe It or Not' was the theme song to an early 1980's program called The Greatest American Hero. It was about a guy who is given a suit that gives him superpowers by aliens, but he loses the directions for it and is forced to figure it out himself.
Randy: You can paint a big fake train tunnel on the rock outside of town... maybe coyotes will run into it.
Darnell: Or maybe roadrunners.
This is a reference to the Looney Tunes cartoons starring Wile E. Coyote and The Roadrunner. Wile E. Coyote would pull outlandish stunts in his attempts to stop or capture The Roadrunner including painting fake openings on large rocks or canyon walls.