"Bark the Fink" is the fifteenth episode of Season 7.
Synopsis
When Bart accidentally finks on him to the IRS, Krusty the Clown plans to go for that last plane ride.
Full Story
After Homer and the family inherit some money from his late Great Aunt Hortense upon meeting the stipulation of spending the night in a "haunted" house, Marge asks the kids what they want to spend their money on. However, when Bart intends to take advantage of a Taco Hut deal (100 tacos for $100) and Lisa says she will contribute her inheritance to the Corporation for Public Broadcasting, Marge puts her foot down and forces them to put their money in a bank account. Bart gets a checkbook that links into his account and starts writing checks to people. When he misses out on Krusty the Clown's signature at a signing event, Bart slips a small check into his pocket reasoning he'll get the autograph when the check is returned to him. When his monthly bank statement comes in, he is upset to find that Krusty has neglected to sign the check, and instead the stamp of a holding company is present.
Another promo card of this episode
Bart goes to the bank but is informed that there is nothing wrong with simply stamping the check. However, the stamp makes the teller suspicious. The teller reports this, and through a network of calls to Springfield IRS, an illegal business is discovered. Krusty is apparently one of the biggest tax cheats in history, who has been hiding assets in an illegal account in the Cayman Islands. Bart is left waiting at the bank for hours, only to be told he's managed to get Krusty arrested.
To pay for his tax evasion, Krusty's salary will be reduced drastically. The repayment eats into all corners of his empire. The Krusty the Clown Show is scaled back drastically (no money exists in the budget for props, costumes or Sideshow Mel), the IRS takes over ownership of the Krusty Burger chain, and Krusty's valuables are auctioned off.
Shortly afterwards, Krusty is seen flying his private plane erratically, causing it to crash. When no remains are found, Krusty is declared dead. Bart is wracked with guilt, feeling terrible that he brought on the death of his idol. However, over the next couple of days, Bart is shocked when he sees a man looking suspiciously like Krusty. With Lisa's help, they soon find out that Krusty had faked his loss, and assumed the new identity of Rory B. Bellows. Confronting him at the Springfield Docks, Krusty claims he is happy being a salvager, but Bart and Lisa convince him about the perks of stardom.
Krusty chooses to give up his new life, and scuttles the boat. However, when Bart says what about the problems that will be waiting for him on land, Krusty says that he will commit insurance fraud by cashing in on the policy of the nonexistent Rory Bellows, ending his tax woes.
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