The Sniffing Accountant

"The Sniffing Accountant"
Seinfeld episode
Episode no.	Season 5 Episode 4
Directed by	Tom Cherones
Written by	Larry David & Jerry Seinfeld
Production code	504
Original air date	October 7, 1993
Guest appearance(s)
Wayne Knight as Newman Estelle Harris as Estelle Costanza Jerry Stiller as Frank Costanza John Kapelos as Barry Richard Fancy as Lippman Marty Rackham as Jake Patrick Cronin as Farkus Christa Miller as Ellen
Season 5 episodes
September 1993 – May 1994 "The Mango" "The Puffy Shirt" "The Glasses" "The Sniffing Accountant" "The Bris" "The Lip Reader" "The Non-Fat Yogurt" "The Barber" "The Masseuse" "The Cigar Store Indian" "The Conversion" "The Stall" "The Dinner Party" "The Marine Biologist" "The Pie" "The Stand In" "The Wife" "The Raincoats (Part 1)" "The Raincoats (Part 2)" "The Fire" "The Hamptons" "The Opposite"
List of Seinfeld episodes

"The Sniffing Accountant" is the 68th episode of the sitcom Seinfeld, being the fourth episode of the series' fifth season. It aired on NBC on Thursday, October 7, 1993.

In the episode, George's father gets him an interview as a brassiere salesman. Evidence points to Jerry's accountant being a cocaine user. Jerry, Kramer and Newman set up a sting to find out the truth. Elaine's new boyfriend is perfect except for his unwillingness to use exclamation points.

The episode was written by creators of Seinfeld, Larry David and Jerry Seinfeld, and directed by Tom Cherones. To research for one of this episode's recurring jokes where the characters feel others' shirt sleeves between their thumb and forefinger, David did this himself, assessing the different kinds of fabric and the owners' reactions. The episode received positive reviews from critics and received a 19.1/21 Nielsen rating.

The episode 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 (played by Marty Rackham), 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 (John Kapelos), 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.

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Wikipedia