Cliff is upset that he can't claim most of the people that have lived in his house on his taxes. Sondra and Elvin have their own income, Denise and Martin have claimed Olivia, and Clair doesn't want to claim Pam, even though they can because she says that she wouldn't feel right about it. Meanwhile, Kenny throws a rushed birthday party together for Deirdre after he comes to the realization that socks aren't a good birthday present. Deirdre figures out what Kenny did and dumps him. Rudy convinces Stanley to talk to Deirdre on Kenny's behalf, who agrees to take Kenny back, but only if he stops lying and will take "boyfriend lessons" from Stanley.