Seinfeld – Season 5 – Episode 4 – The Sniffing Accountant
The Sniffing Accountant
Seinfeld episode The Sniffing Accountant opens with one of Jerry Seinfeld‘s stand-up comedy bits, centering on the government and the IRS.
The episode then jumps to Monk’s Café, where Elaine discusses her new boyfriend, Jake Jarmel, who she met in her office. She explains how he approached her, and felt her gabardine jacket between his thumb and forefinger rather seductively. The conversation then jumps to Jerry’s new sweater, which he found in the back of his closet. At that point, Elaine looks out the window of the café and sees Barry Prophet, Jerry’s accountant. They invite him in, but are stunned to find him repeatedly sniffing during their conversation. The group discusses the possibilities that he could be on drugs. Jerry is panic-stricken, considering that Barry could write checks out of his account for illegal narcotics.
George goes home to his parents’ house, and his father explains how he got him an interview with Sid Farkus, the manager of a company that sells women’s underwear, in an attempt to get George a job as a bra salesman. Meanwhile, Jerry tells Kramer about the “Barry on drugs” situation, and Kramer is convinced he is a drug addict after hearing he went to the bathroom during their confrontation. At this point, Jerry gives Kramer his sweater because it was too itchy. Meanwhile, Elaine comes to her apartment, where Jake is preparing dinner. Initially, they laugh and flirt with each other, but an argument ensues when Elaine gets surprised after finding out Jake did not put an exclamation point after an important phone message he wrote down. Jake takes extreme exception to Elaine’s trivial criticism and breaks up with her, putting an exclamation point after his parting words: “I’M LEAVING!”
To find out once and for all as to whether he is on drugs or not, Kramer, Newman, and Jerry organize a sting. They wait inside a car in front of Barry’s workplace, and when they see him going into a bar, Kramer goes after him. He finds Barry sniffing in the bar, and manages to get a picture of him in a bathroom stall.
George carried through his interview with Sid Farkus and made a wonderful impression, resulting in him getting hired for the job. He becomes so consumed with confidence from his perfectly executed interview that he feels a random woman’s shirt between his thumb and forefinger on his way out. The woman, who turns out to be Farkus’ boss, is enraged by the act and demands that George leaves the company. Farkus obeys her order and fires George, which makes Frank mad. Jerry writes a letter to Barry, stating that their relationship is officially terminated, and gives the letter to Newman to mail it. Kramer slips the picture he took of Barry in the bathroom into the letter as well, but in an affair involving a pizza delivery man, Jerry and Kramer conclude that it was actually Jerry’s mohair sweater that caused Barry to sniff involuntarily. Jerry rushes out to stop Newman from mailing the letter.