Ep 13. Norm's Big Audit

Norm's Big Audit is the thirteenth episode of the eleventh season of Cheers, a popular American sitcom that aired from 1982 to 1993. The episode revolves around the financial audit of Cheers, which puts Norm Peterson (George Wendt), the beloved bar regular, in an uncomfortable situation.

The episode begins with Norm receiving a notice from the IRS about an upcoming tax audit for Cheers. As the bar's accountant, Norm is responsible for providing all the necessary documents and information needed for the audit. However, as soon as he starts digging through the bar's financial records, he realizes that he has made several mistakes and oversights over the years.

Norm becomes nervous about the audit, especially since he promised the gang that they wouldn't be audited again after a previous incident. He tries to hire an outside accountant, but the bar can't afford it, so he takes on the task himself. The episode follows Norm's frantic efforts to gather all the paperwork and fix the discrepancies before the IRS arrives.

As Norm delves deeper into the financial records, he discovers that he has made some serious errors that could potentially cost the bar a lot of money. He also learns that he has overlooked some important details, such as unpaid invoices and unreported income. Norm is filled with guilt and anxiety as he begins to think that he might have jeopardized the future of Cheers.

Meanwhile, the rest of the gang is oblivious to Norm's troubles and is enjoying their usual shenanigans at the bar. Carla (Rhea Perlman) is trying to find a date for her son's wedding, Woody (Woody Harrelson) is playing a game of "No Clothes, No Service" with Cliff (John Ratzenberger) and Frasier (Kelsey Grammer), and Rebecca (Kirstie Alley) is trying to impress her new boyfriend.

Throughout the episode, Norm tries to keep his worries under wraps. He makes excuses to leave the bar and work on the audit, but the gang is suspicious of his behavior. They eventually confront him and demand to know what's going on. Norm reluctantly confesses that he made some mistakes and that he's worried about the audit.

The gang rallies around Norm and offers to help in any way they can. They start digging through the financial records themselves and find some important information that Norm had missed. They also come up with a plan to make the bar look more profitable than it actually is by throwing a huge party with the help of some wealthy patrons.

The episode reaches its climax when the IRS auditor arrives at the bar. Norm presents his case and shows all the paperwork, hoping that they will overlook his mistakes. There are some tense moments as the auditor scrutinizes the documents and asks some tough questions. However, the gang's plan works, and the auditor is impressed with the bar's profitability.

The episode ends with Norm relieved and grateful to his friends for helping him through the audit. He realizes that he couldn't have done it without them and that he needs to be more careful with the bar's finances in the future. The gang celebrates their victory with a round of beers and a toast to cheers.

Overall, Norm's Big Audit is a classic episode of Cheers that showcases the strengths of the show's ensemble cast and its ability to balance comedy and drama. It's a testament to the enduring popularity of the series that it still resonates with audiences today.