Ep 7. The Taxman Cometh

In The Nanny season 4 episode 7, titled "The Taxman Cometh," Fran is excited to receive her tax refund check but when she arrives at the bank to deposit it, she discovers that the check is made out to her deceased ex-husband, Ted. With the help of Maxwell and Brighton, Fran tries to track down Ted's whereabouts in hopes of getting the check endorsed.

Meanwhile, C.C. is on a mission to impress her new boss, who happens to be her former college professor and ex-lover, Dr. Paul Miller. She enlists Niles' help in throwing a dinner party for him at the Sheffield mansion, but things go awry when Paul takes a liking to Fran and ignores C.C.'s advances.

As Fran continues her search for Ted, she inadvertently gets mixed up with a dangerous loan shark who threatens her life. With the help of Niles, she narrowly escapes but ends up losing the tax refund check in the process.

In the end, both C.C. and Fran face their respective disappointments but find comfort in each other's company. And in a surprising turn of events, Fran receives a call from the tax office informing her that they have found a way to reissue the check in her name.

"The Taxman Cometh" is a humorous and heartwarming episode that highlights the importance of friendship and perseverance. It showcases Fran's tenacity and resourcefulness while also delving into C.C.'s vulnerability and insecurities. Overall, it's a delightful addition to The Nanny's fourth season.