Artist Theresa Greko and her friend Gail are hosting an art show. In attendance is our Mr. Chapel. Sparks fly between Gail and Chapel right away, but we know Mr. C isn't gonna go for it. After he leaves, Theresa is approached by Gifford Marshall whom she has dated a couple of times. He wants to see her and she rebuffs him (got her eye on Chapel, for sure). He makes all kinds of obsessive noises, but she holds her ground and tells him they won't be seeing each other anymore. Gifford is ripe for revenge.

He goes back to his office at the IRS and shuffles some records so that it appears that Theresa is $49,000 in arrears with the IRS. He sets out to confiscate her art and her home and anything else he can steal "legally". Chapel goes back to the art shop to pick up a painting and overhears Gale and Theresa discussing the set-up that Gifford is manipulating. He goes to find KC and they call Theresa and tell her they can help. Notice that he doesn't wait to be contacted after sending The Manila Envelope. He tells KC that Theresa IS going to need their help, so they are off to meet her. Of course she wants their help; she wants to put her hands on Mr. Chapel!

Enter Otto - former recipient of Chapel's help and also an IRS agent, albiet a minor one. Otto declares that he thought Mr. Chapel was out of his life forever, but Chapel convinces him to do another favor for a favor. Otto wants to know if Chapel knows any models, but can't really make up his mind what he wants for a favor in return for helping. He muses on this the entire show; For starters, he helps to create a character named "Tony Cooper" as a victim for Marshall to descend on and rip off with IRS foreclosures. He sees to it that confiscated art treasures are taken and ensconsed in a forclosed mansion that Marshall thinks is "Cooper's". Chapel visits a bank teller, Mrs Steadman, who helps him (The Favor, again) see that a large, suspicious amount of money is deposited. She agrees and opens this account for "Tony Cooper". He also gets a $90,000 money order to a local Mercedes dealer under "Tony's" name.

Marshall contacts "Cooper's" ex-wife, "Julie" (KC, natch), and she is more than ready to spill all about her ex's financial situation. She is posing as a car salesman and is armed with $90,000 so that later, after Gifford leaves, she can buy a Mercedes under "Cooper's" name. She is then photographed with Marshall sitting in the Mercedes while she fills him in on her "ex-hubby". Marshall then goes to the mansion, finds the door unlocked, and lets himself in, photographed all the way by Our Hero. He is already set up good by now. Chapel has established a BIG bank account for "Cooper" and bought the Mercedes through KC.

Chapel calls Otto and tells him to squeal to Marshall's boss that Marshall is illegally confiscating and stealing confiscations. Marshall, in the meantime, has tracked down KC and Theresa and is coming to arrest Theresa. When he gets there, no one to arrest except Chapel, and so he arrests him. On the way to lock-up, Chapel gets out of his handcuffs, then, the beating. Chapel: "Hey Giff. You ever watch MASH ? Was Frank Burns your favorite character ?" "So Giff, how's your hearing? Can you hear all right? You can?" WHACK! "No ringing in the ears?" "How about your eyes?" POKE! "A little red and irritated?" After they're out of the car, Chapel takes Marshall out by shacking him in the knees. Marshall is whining real good. Mr. C. says, "It'll be OK in a couple of months. They do wonders with plastic these days."

So..... set up beautifully to look guilty as hell and seemingly using the name "Tony Cooper", Marshall is arrested and charged. Theresa is cleared, and Otto gets Marshall's job. Chapel tells him that's a pretty good thing, so they're even now. Otto isn't sure he really means it this time, either.

Later, after Theresa kisses him goodbye, Chapel is with KC. KC says to him, "Are you Satan?" He says, "No." She says, "Just asking." She wants to know how he found out about Theresa in the first place so he pulls out the painting he bought and hands it to her. "Happy Birthday," he says. KC is touched mightily.

My thanks to the Teen Angel for contributing a wonderful Chapel quotation that I missed. This was a fairly slow show, and I wasn't as happy with it as I have been some of the others, but it IS classic Chapel so who cares? See you next time, same place, same channel.