The Case of the Hooterville Refund Fraud

S5, E21: Oliver unintentionally provides the motive for the residents of Hooterville to illegally receive more than $500 000 from the Internal Revenue Service. The locals think all they have to do is write in and state their losses--not understanding that they actually have to file taxes first. Eventually to get its cash back the IRS invests in Haney's monkey racing track.