Earl attempts to cross off another deed of his list. This time trying to repay the government after failing to pay his taxes in the past.

Earl begins his prison sentence. Meanwhile, Joy tries to repay Earl by taking care of Randy (who is struggling to adjust) and a prison bully is looking for Earl.

Earl helps the Warden solve another jail house problem between an inmate and his victims. Later Earl realizes that planning a prom for the inmates might deplete his lottery winnings.