Earl attempts to cross out number 147 on his list "Shot Gwen Waters with a BB Gun." To make things right he must reunite Gwen with her estranged father which Earl finds increasingly difficult.

Earl takes on number 101 on his list, "Stole a girl's identity." The girl turns out to be Joy's half-sister that she never knew about and the one person that could possibly help her get sympathy from the jury. The problem, Joy and Liberty are enemies.

After Richard Chubby dies, Little Chubby comes to town to take over the family business. While Earl tries to cross an item off his list he learns the true meaning of sacrifice.