This episode begins at the headquarters of the Internal Revenue Service, where the agents take time from bleeding taxpayers dry to recall the case of the "Hooterville Refund Fraud." The whole mess was inadvertently caused by Oliver Douglas (Eddie Albert), who had encouraged his fellow farmers to contact the IRS with refund requests. Though Oliver's intentions were honest, most of the requests were not -- and as a result, the citizens of Hooterville became the delighted (and undeserving) recipients of a 500,000 dollar tax refund! ~ Hal Erickson, Rovi