Earl tries to make up for not paying taxes his whole life. Unfortunately, the Government is not interested in his money, so he has to figure out another way to pay the money back.

When Earl is attempting to cross number 24 ("Stole a red 'Take-a-number' machine") off his list, Randy tries to get Earl to back down by trying to make him remember, through a flashback, how they got the machine around New Year's Eve 1999. Darnell convinces the gang to believe that Y2K will signal the end of the world and they, happily, will be the last people on Earth.