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Norm can avoid an audit, if he'll just sleep with his investigating IRS agent. Sam is very reluctant to let the gang watch a videotape of one of his old games.
Frasier decides to start dating again now that Lilith has left him, so he makes a date with his young secretary, Shauna. Meanwhile, Cheers is hosting a family reunion, and Cliff and Norm are hired to videotape it.
Robin turns up with bad news and good news. The bad news is he's broke, flat, busted. The good news is he's remembered that a money belt stuffed with cash is hidden in the bar somewhere.