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 fool-proof 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 you shouldn't carry out a humiliation plan after you've been drinking. Meanwhile, Lacey's big city approach to selling coffee doesn't fly with the locals.