 Unemployed Norm is forced to take a job washing dishes at Melville s. Diane and the gang at the bar suggest that Sam hire him as the bar s accountant. Sam confides in Diane that he doesn t want to do it, since the bar is important to him, and its finances a big part of that. But reluctantly, he agrees. Norm immediately goes to work on the bar s tax return, and after all is said and done, he nets the bar a $15,000 return, a net return something Sam is not used to. This work puts a bounce back in Norm s step and confidence back into his abilities as an accountant. However financially conservative Sam doesn t tell Norm that he didn t actually submit this return, but rather the one done by his old accountant since he didn t trust Norm. After he finds out, Norm is hurt. He and Sam get into a huge argument, everyone siding with Norm. The argument results mutually in Sam kicking Norm out/Norm walking out of the bar forever. However, Norm, under the pretense of giving Sam one last parting shot, walks into Sam s office, behind the closed doors admitting that the bar is his life and he doesn t want to go. This true expression from Norm gets Sam to give his friend another real shot at being his accountant and his bar regular.