"Sweet Dee Gets Audited" is the fourth episode of the seventh season of It's Always Sunny in Philadelphia.
11:15AM on a Thursday
Charlie, Mac, and Dennis complain about the run-down state of the bar while Dee rides in on a new Vespa. She informs them she has claimed her $30,000 from being a surrogate mother and that she is scamming the IRS by claiming the baby as a dependent.
Later, at her apartment, an IRS agent shows up for an audit. Dee, riding her Vespa in the apartment hallway, meets the IRS agent outside her door. Dee agrees to meet her later with her "child." At Paddy's, the three boys decide to approach Frank to demand some more control over the bar. The decide that they will run the bar democratically and not let emotion get in the way of reason. As they discuss the first item of business -- a dead dog in the alley -- Charlie breaks and yells that he wants a funeral. They agree on a compromise and move on to the second -- the size of lime slices. They vote and end in a 2-2 tie, so Mac and Charlie find Dee to help.
Mac and Charlie arrive at Dee's apartment and want to make a deal--if Dee helps them break the tie vote, they will find her a baby. They agree and form the "Pickle Party", which chooses pickles over limes of any size. Dennis and Frank raise the next issue -- having a crucifix in the bar or not. While Charlie, who is greatly opposed, and Mac, who is strongly for the crucifix, argue Dennis asks Frank to be let into the financial action that he is running on the bar. Frank tells him that he has been scamming the IRS by using fake companies to shell around their profits. Dennis informs Frank that he has an empty hole in his heart that is only filled by women, money, and fake power.
Charlie and Mac pull Dee away from her meeting with the IRS agent to settle the question about the crucifix. There, she reveals to Frank and Dennis that she is being audited. Afraid the IRS will catch on to Paddy's, Dennis urges them to stage a funeral for Dee's fictional baby Barnabas Reynolds, to get the agent off their trail.
At the funeral, which is held in Paddy's, Frank gives a eulogy about his fake Wolf Cola shell corporation. Dennis blows chili powder in Dee's eyes to make her cry, but she can't make it through her eulogy before her eyes start bleeding. When Dennis' eulogy is about cola as well, Mac and Charlie discover Frank's plan in the office. They return to the funeral to call them out by flipping over the coffin which they believe is full of rocks. The dump it over and out falls the dog carcass from the alley.
The IRS auditor leaves and the gang decides to return to their old time-trusted method of running the bar: highly emotional yelling to see who can be loudest.
- Charlie Day as Charlie Kelly
- Glenn Howerton as Dennis Reynolds
- Rob McElhenney as Mac
- Kaitlin Olson as Dee Reynolds
- Danny DeVito as Frank Reynolds
- Kim Hawthorne as Susan
- Dennis has previously called Frank "ugly" - in "America's Next Top Paddy's Billboard Model Contest".
- Mac had always considered Paddy's to be an "Irish Catholic bar". For instance, in the beginning of 06x01 he was looking for Paddy's Bible.
- The IRS has been previously mentioned on the show by Frank. ("The Gang Reignites the Rivalry")
- It's the first episode since "The Nightman Cometh" to be written by all three executive producers of the show.
- The baby in this episode is not Kaitlin and Rob's baby.
- Wolf Cola will return in the Season 10 finale "Ass Kickers United: Mac and Charlie Join a Cult" In the Season 12 episode "Wolf Cola: A Public Relations Nightmare," we discover Frank has been marketing it, along with Fight Milk, through a company he founded called Frank's Fluids.
|—||“We're going to have a daily meeting where we will discuss all bar matters. Emotion will be suppressed and reason will prevail...”|
|“Reason Will Prevail!”||—|
|—||“Reason Will Prevail!”|
|—||“I was COMPROMISING.”|
|—||“What's- What's going on in here? Are you having another baby?”|
|—||“You see, Frank, you might not know this, but you need me. People don't trust you, Frank - you're a piece of shit. And you're ugly. And you ooze sleaze, and you're very, very ugly...”|
|—||“Dee, calm down, calm down. You are so emotional right now...”|
|“And so wet, too.”||—|
|—||“(to Frank) And I know what's important to you is money and power, but I don't want real power, because with real power comes real responsibility, and I don't want any of that shit. I just want the money. And the illusion of power. And puss.”|
|—||“This is dark.”|
|“Darkest thing we've ever done.”||—|
|Season 7 Episodes|
|1. "Frank's Pretty Woman"
2. "The Gang Goes to the Jersey Shore"
3. "Frank Reynolds' Little Beauties"
4. "Sweet Dee Gets Audited"
5. "Frank's Brother"
6. "The Storm of the Century"
7. "Chardee MacDennis: The Game of Games"
|8. "The ANTI-Social Network"|
9. "The Gang Gets Trapped"
10. "How Mac Got Fat"
11. "Thunder Gun Express"
12. "The High School Reunion"
13. "The High School Reunion, Part 2: The Gang's Revenge"