This week on Sullivan and Son, they’re channeling Halloween with caramel corn, dressing up, and pranks.

Roy’s doctor told him that he needs to be more careful about what he eats. So naturally, Roy ignores his doctor and eats whatever he wants…starting with caramel corn. When he finds a plastic spider in his box of candy corn, he gets the idea to play a prank on Owen. Ahmed decides to plant it in Owen’s bowl of peanuts. But his plan goes wrong when Owen hits his fontanel (the soft spot usually found on babies).

A little while later, a worried Carol walks in asking Steve for help because the IRS is going auditing her. In her search for help, she reveals that she claims Owen as a dependent in a civil union for the money that they give. But she doesn’t need Steve, he’s only a lawyer, she needs an accountant. So, Carol turns to Susan for help.

Owen returns to the bar in a huff and a helmet. He is mad that Ahmed put the plastic spider in his bowl of peanuts and that he now has to wear a helmet to protect his fontanel. As Ahmed walks in with the claim that tow truck drivers are first responders, Owen figures out a way to get him back, enlisting Roy’s help.

Roy calls Ahmed saying he’s the Nigerian ambassador with a broken down limousine needing his help. Ahmed returns much later in an orange suit with his cloths in his hands. Ahmed with detained, searched (including anal probing), and questioned. Owen shouts with tripumph that I got Ahmed.

Owen’s prank starts a small feud between the two until they realize Roy was the one there helping both of them. So, to get over it, they play a prank on Roy.

After looking at all of Carol’s receipts, she hits a wall. There is very little she can do to help Carol because all her purchases cannot be written off as business expenses. So as a last resort, Carol and Susan go to the auditor’s office to talk to James Franklin, the auditor.

When talking to Franklin doesn’t do much, Carol uses her superpower, as she calls it, and seduces James Franklin right out of the door. He was so dumb struck he just walked out. However, in his absence, a female auditor walks in to finish calculating how much Carol owed. Now, it would seem that if she wanted to get off, Carol would have to seduce the woman. But sadly, it didn’t work.

A game is on at the bar and everyone is crowded around watching it. Then is goes out and everyone at the bar screams with anger. So, Roy tells Owen to go up on the roof and jiggle the dish. After Owen leaves, Ahmed checks with Roy that he put the plastic spider on the dish earlier. Roy nods just as Owen screams and a body is seen falling by the window.

Everyone rushes outside to check on Owen only to find Owen dead, due to the scare he got from the plastic spider. Even Melanie pronounces him dead and moves away from the body. Torn up over the sudden death of his friend (that he caused), Roy bends down only to be scared half to death as Owen sits up screaming. Owen and Ahmed claim their victory to Roy’s surprise and everyone goes back into the bar.

As everyone is going inside, Roy starts complaining of chest pains, claiming he’s having a heart attack. Steve, who is the last person to go inside just looks at him and says that pulling a dead joke right after a dead joke isn’t funny. However, it was no joke.

A little later, we find out that it was only a mild heart attack and that Roy is taking his health much more seriously now. Also, Susan rushes up to Carol telling her that the IRS just called saying that she doesn’t owe anything. Not surprised, Carol tells Susan that she called up the female auditor afterwards and just talked to her, helping her bring her outer beauty to the surface.