Norm (George Wendt) goes into his soft soap act to dissuade hard-nosed IRS agent Dot Carroll (Sharon Barr) from auditing him. The canny Dot resists all of Norm's efforts -- except one. Meanwhile, Sam (Ted Danson) tries to prevent the Cheers gang from viewing a videotape of one of his less-inspired performances on the baseball diamond. ~ Hal Erickson, Rovi