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Scott and Jeff chat with Larry Zelenak, Professor at the Duke Law School about taxes in sitcoms. Larry has documented the extensive list of episodes that use the federal income tax as a major component of the plot. His work documenting these facts can be found in these two articles:

"Six Decades of the Federal Income Tax in Sitcoms"
"Seven-Plus Decades of the Federal Income Tax in Sitcoms: An Update"

In the episode, we refer most frequently to three episodes:

3Rd Rock From the Sun, Season 4, Episode 12 "Dick and Taxes"
Roseanne, Season 2, Episode 22 "April Fool's Day"
The Simpsons, Season 9: Episode 20 "The Trouble with Trillions"