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The premise of the show is that Earl is a man who lead a bad life. He did bad things. One day, he won the lottery, but he was hit by a car. He then learned about Kharma, and his new motto is "do bad things and bad things will happen to you. do good things and good things will happen to you". The entire show is about Earl making a list of all of his bad deeds and rectifying them.
One of his bad deeds was not paying his taxes, so on last night's show, he set about repaying the government $500 in back taxes. However, the government kept rejecting his payments or offers of help for various bureaucratic reasons. In the end, he, and his brother, came up with the idea of sitting on a water tower so that they could get fined. Then, Earl would pay back the $500 as fine. To get attention from a passing plane, they started jumping up and down on the top of the tower and fell into it. They were stuck for days. Earl then rants about how bad the government is. How he just wanted to pay them back, but they refused it. How the government never does anything for him.
At that moment, a fire fighter, police officer, and and EMS worker appear at the top of the water tower offering them help. In a voiceover, we see that because Earl's car was towed, his ex-wife and girlfriend discovered that he was missing. Then the police trace back to where his car was towed, and see a hole and ropes at the top of the water tower. The police called the fire dept, and they were saved.
Earl then learns that the government is all around us working hard, and they don't save good or bad people, just people. I can't really do it justice in a post, but it was a beatiful message.
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