Jerry's audit becomes more trouble than he can handle when George breaks up with the former IRS worker who was helping Jerry, and she ends up in a sanitorium. Meanwhile, Kramer and Elaine have trouble getting along while Kramer dates Elaine's roommate.

When a fellow airline passenger is sent to hospital, Jerry gets stuck watching his unruly dog for several days. With Jerry stuck in his apartment, George and Elaine discover they have very little to talk about on their own. Meanwhile, Kramer has difficulty breaking up with his girlfriend.