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Cooking the Books and A Baby Funeral. Review: It’s Always Sunny in Philadelphia – “Sweet Dee Gets Audited”

IT'S ALWAYS SUNNY IN PHILADELPHIA: L-R: Rob McElhenney as Mac, Kaitlin Olson as Sweet Dee, Charlie Day as Charlie, Danny DeVito as Frank and Glenn Howerton as Dennis. CR: FX

It’s Always Sunny in Philadelphia, Season 7, Episode 4 – “Sweet Dee Gets Audited”

Air Date: Thursday, October 6, 2011, 10:00 pm ET/PT on FX

Rating: 

Dee (Kaitlin Olson) is confronted by IRS Agent Susan (Kim Hawthorne)

I am so disappointed. After laughing uproariously during the first three episodes of Sunny’s Season 7, I barely squeaked out a ‘Hah’ while watching “Sweet Dee Gets Audited.” Instead of the usual sharp, witty writing, there is only idiotic ridiculousness.

Dee (Kaitlin Olson) is claiming “little Barney,” the baby she popped out as a surrogate last season, on her tax return and now the IRS is auditing her. While Dee tries to fool IRS Agent Susan (Kim Hawthorne) into believing she has the baby, Dennis (Glenn Howerton), Mac (Rob McElhenny), and Charlie (Charlie Day) try to devise a plan Frank (Danny DeVito) will agree to in an effort to resolve their problems without the usual yelling and screaming. They decide to institute a democratic manner of handling their issues but, of course, with four guys voting, it’s certain there’s always going to be a tie which only Dee can break.

Observations and Thoughts:

The whole idea behind their plan stems from Frank making all the decisions, which of course are usually in his favor. In “Sweet Dee Gets Audited,” there are a lot of concerns that need to be addressed, not the least of which is whether to have thick or thin limes in the drinks. Why do they let Frank make all the decisions? Is it because he is Dee and Dennis’ father, or because he owns Paddy’s?

Dennis, Mac and Charlie decide every time one of them says “Reason will prevail,” the other two will repeat the phrase. It might be funny once, even twice, but saying it three times as Dennis explains how their democratic plan will work isn’t that laughable. Actually, it’s annoying.

Frank and Charlie listen to Mac and Dennis as they discuss the size of limes

Charlie and Mac finding some random baby to take to Dee’s to satisfy Susan’s curiosity in exchange for her vote on the limes is absurd. Especially when they try to pass off the little guy as two crucifixes and a tape of a baby crying wrapped in a blanket.

The very idea of the baby dying and the Gang setting up a funeral in the same day is totally unbelievable. The only thing even remotely funny is Susan buying the idea. Total mockery of the IRS.

I didn’t find Frank and Dennis’ promotion of their fake “Wolf Cola” during the funeral funny at all. Who does that in the middle of such a sad, solemn affair?

Charlie gets angry, opens baby Barney’s coffin and the dead dog from the alleyway falls out. Definitely. Not. Funny! There is nothing funny about dead dogs even though Frank says he did it to give the dog the proper burial Charlie wants.

The two lines I do find funny:

  • Dee, in a very gangsta voice as she rides her scooter into Paddy’s: “What up bitches?”
  • Mac to Frank: “We don’t want you making any major bar decisions alone anymore because you’re sleazy and we don’t trust you.”

I don’t know, maybe I was having a bad day when I watched “Sweet Dee Gets Audited” (I had an advance screener) because I found the entire episode to be nonsensical. But I don’t think so. It’s one of those episodes that insults your intelligence. Like the majority of commercials we see on TV, the episode doesn’t appeal to my inner funny bone. I’m sorry the writers stooped to this foolishness. I can only hope this episode is an anomaly and the show will return to its usual brilliance next week.

What do you think? Let’s discuss!

Tune in to It’s Always Sunny in Philadelphia, Thursdays at 10:00 pm ET/PT only on FX.

All photos courtesy of Patrick McElhenny / © 2011 FX Networks, LLC. All rights reserved.

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Linda

Love TV, movies, and books--mostly mysteries, with a good love story thrown in every now and then. I have four adopted dogs who I adore. I love trying new recipes, and enjoy eating what I make. English language perfectionist. Reading in bed, Italian food, warm weather, the beach, all types of games = favs!