The Lockhorns visit the IRS office in Garden City several times a year, so it's probably just a coincidence that they're there today, despite the obvious significance of the date. Leroy's financial problems seem to grow incessantly, and the myriad audits he must suffer at the hands of the IRS only compound his woes. Thus we have a circumstance where Leroy actually doesn't mind Loretta tagging along to provide much needed comic relief, so long as he tolerates her idea of comedy which consists solely of insults and ridicule directed at himself.
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