Ep 4. The Sniffing Accountant

Jerry, Elaine, and George are having lunch at Monk's Café when George has an idea of getting a masseuse to come to his office, which he can then expense. Kramer walks in and informs them that he's found a new coffee shop called "Javu" which serves really good coffee.

Meanwhile, Jerry is having some issues with his accountant, Barry, who has started to get quite friendly, particularly with his girlfriend, Elaine. He discovers that Barry has a nervous habit of sniffing loudly, which has started to bother Jerry. He begins to suspect that there may be something shady going on with Barry's finances.

George's idea of getting a masseuse backfires when he ends up getting a man instead of a woman. The man, who is balding, starts to make George uncomfortable by continuously talking about his hairpiece. George tries to leave after the massage is done, but the man demands to be paid for the full hour.

Elaine finds out that Barry owes back taxes and has been using creative accounting methods to avoid paying them. She confronts him about it, but Barry denies any wrongdoing. Meanwhile, Jerry is convinced that Barry is a drug addict and his sniffing is a result of his drug use. He tries to get him to take a drug test, but Barry refuses and storms out.

Kramer becomes obsessed with Javu coffee and starts to hang out there all the time. He even goes so far as to become friends with the owners and offers to invest in their business. However, his investment proposal is rejected, which leads him to start selling their coffee on the black market.

George continues to have problems with the masseuse, who keeps calling him and demanding payment for the full hour. He even shows up at George's office and threatens to sue him.

Jerry finally confronts Barry about his suspicions, but Barry denies it and insists that his sniffing is just a habit. Jerry decides to hire a private investigator to follow Barry and see if he can catch him in the act of doing something shady.

In the end, it is revealed that Barry was indeed up to no good, as he had been embezzling money from his clients. The private investigator also discovers that Kramer had been selling the stolen Javu coffee, which leads to him getting arrested.

The episode ends with Jerry, Elaine, and George discussing the events that transpired, with Jerry realizing that he was wrong about his suspicions of drug use and that he should have trusted his gut.