Reviewers from The AV Club and Reddit often highlight this episode for its exploration of the friendship between Sam and Norm beyond their typical bartender-customer dynamic.

Conflict arises when Norm does his job too well, finding a massive $15,000 tax refund for the bar. While Norm is thrilled, Sam becomes paranoid that such a high refund will trigger an IRS audit. Fearing the consequences of Norm's aggressive accounting, Sam decides to stick with his old accountant, which deeply hurts and humiliates Norm. Key Characters & Cast

is the 14th episode of the second season of the classic sitcom Cheers , originally airing on January 12, 1984. Plot Summary

[S2E14] No Help Wanted