All of
Springfield celebrates the arrival of the
New Year except for
Ned Flanders, who instead focuses on filing his
tax returns. A few months later, as all of Springfield rushes to send out their returns just before midnight on
April 15,
Homer realizes he did not file his, believing he didn't need to do it every year. He rushes and provides false information before delivering it to the post office. However, at the
IRS the somewhat spherical package containing Homer's tax returns bounces into a "Severe
Audit" bin, and the government arrests him for
tax fraud. To avoid prison, Homer agrees to help Agent Johnson of the
FBI. With a hidden
microphone under his shirt, Homer uncovers that his coworker Charlie is leading a
militia planning to assault all government officials, and has him arrested by the FBI for
conspiracy. Impressed, Johnson reveals to Homer that in 1945, President
Harry S. Truman printed a one trillion-dollar bill to help reconstruct
post-war Western Europe and enlisted
Montgomery Burns to transport the bill. However, it never arrived and the FBI suspects Burns still has it with him. Homer is sent in to investigate. At the Burns estate, Homer searches for the bill before Burns, who believes Homer is a reporter from ''
Collier's'' magazine, reveals that he keeps it in his wallet. Johnson and Agent Miller burst in and arrest Burns for
grand, grand, grand, grand larceny. Insisting he's innocent, Burns protests that the government oppresses the average American. Moved by Burns' speech, Homer knocks out the FBI agents and frees Burns. The two men go to
Smithers, who suggests they leave the country. Burns takes Smithers and Homer in his old plane, setting off to find an island and start a new country. The three land in
Cuba and appear before
Fidel Castro. Burns tries to buy the island, but Castro foils his plan when he asks to see the trillion-dollar bill and then refuses to give it back. Later, Burns, Smithers, and Homer are on a makeshift raft. Smithers asks whether Burns will be facing jail time; Burns replies that, if it is a crime to love one's country or steal a trillion dollars or bribe a jury, he is guilty. ==Production==