When a tax man comes to audit the Corner Gas business records, Brent's dad Oscar and friend Hank immediately plot revenge by devising a foolproof plan to humiliate the auditor. Unfortunately for Hank and Oscar, Emma's excellent record-keeping throws the whole clockwork operation into chaos and Hank learns not to carry out humiliation plans after drinking. Meanwhile, Lacey's big-city approach to selling coffee does not fly with the locals.