Oscar is being audited by the IRS. Emily points out that he and his ex-wife filed jointly that year and that they will need to go down there together.
Felix remembers being called down to an IRS office and speaking against Oscar only to find out that he was only called there to sign his tax return. He realizes it is probably his fault Oscar is being audited.
Oscar's ex-wife Gabby arrives at the apartment to go over their tax records.
Emily tells Dani that she's moving on from Felix because he's not getting the hints she's leaving. Dani suggests she tell Felix how she feels.
Felix tells her how he guilty and Emily suggests that he help them with their taxes to appease his guilt.
Oscar and Gabby argue constantly and Felix tries to act as a buffer. He tells Oscar to be nice if he wants to get through this.
Felix finishes their taxes and discovers that the IRS actually owes them twelve hundred dollars.
Felix can't sleep because he still feels guilty and goes to tell Oscar. He finds him in bed with Gabby.
Felix calls Emily to talk to her about Oscar and Gabby. Oscar can't sleep and goes to talk to Felix and finds him in bed with Emily.
Oscar and Gabby realize they shouldn't get back together, but they don't want to hate each other either.