Helen's Office. Jimmy and Rod are listening to Walsh explain how Firebird Tucker lit the desk on fire. Broke the lamp, used the sparks, set the legal pad on fire blah. Bobby: "You got to be kidding me?" How many times has he said that this episode? Jimmy stands strong: "This is your chief witness? A sick lunatic?" Walsh barks, "Who your client hired --" Jimmy steps forward. Bobby tries to hold him back. It's no use. The Lump is on a mission. He steps right up into Walsh's face: "You're destroying a good man's life." Blah you want to impeach Tucker, blah arson, blah in custody, blah your business blah. Jimmy says, "You want us to do that. It'll help your case." Walsh says, "Look. We have a continuing discovery obligation to tell you if our witness commits a crime so you can use it against him on cross." Pause. "We've done that. See you in court." With that, Walsh walks out of Helen's office, leaving Rod and Jimmy behind. Helen: "If he's not guilty, why would your guy have met with Tucker?"

The Dilapidated Factory, Burned Out Of All Its Pain. D'Ambrosio says that maybe he did meet with Tucker. What's the big deal? Blah customer, blah bought furniture, blah that explains that blah. Rod opens his arms wide. Perhaps he's expecting a hug from D'Ambrosio? The Emperor says, "But there are no receipts." Ah, they burned up in the fire. And the dog ate my homework. "Your accountant didn't keep copies?" Jimmy jumps in: "Bobby. We've been over this." Rod barks, "And it's never made any sense!" Without proof that Tucker was a customer, their case is screwed. "No jury is going to believe he did business with a crazy man!" D'Ambrosio pipes up, "He was an interior decorator. They're all crazy." This coming from a man who just a moment ago railed against the stereotyping of Italian-Americans. Oh. The. Irony. Now the truth comes out; the receipts between Tucker and D'Ambrosio never existed. Tucker paid cash. "There never was paperwork." The Dance Of Dirty Business darts into the scene. Jimmy: "Wait. I don't understand." Bobby understands: "You were evading taxes." D'Ambrosio claims he's not the only one to ever do that in his lifetime. Yeah, tax fraud. We know where most of those people end up. Oddly, isn't that how they generally catch mobsters? I mean, other than murder, of course? Could this episode be more clichéd? We've got the anti-mobster Italian furniture maker who acts more like a gangster than most of the characters on The Sopranos, and a kid named "Skip" who has a crush on Lucy. Is this for real? Blah he's paid millions in taxes, blah more then his share blah. Jimmy: "Just how much of was under the table?" D'Ambrosio: "What the hell difference does it make. I'm on trial for murder!" He's got a point there. Jimmy: "I'm just trying to understand!" Rod tells him to "let it go." D'Ambrosio says it's bad that they've got no evidence; he wants to know what they're going to do. Rod takes charge. They're going to stick with their original plan. There was no arson. The fire was accidental. Rod: "It's not great, but it's all we got." Ah, the D-Fence of the D-Feated.