The Nanny - Season 4 Episode 7
The Taxman Cometh

Jay Leno leaves his dog under the cares of Mr. Sheffield. Meanwhile, Fran is being audited for her taxes, and not even flirting and champagne can help her out. She calls Mr. Sheffield for help, and they go to the INS office to prove Frans income taxes. The hearing doesnt go too good until Jay Leno shows up, making the appeals officer happy enough to dismiss the case.