Earl (Jason Lee) is teaching English as a Second Language to cross "made fun of people with accents" off his list. When an old friend, Ralph (guest star Giovanni Ribisi), gets out of prison Earl convinces him to try karma, which works... for a while. Ralph ends up kidnapping Randy (Ethan Suplee) and demands he tell him where Earl is keeping his lotto winnings. Meanwhile, Joy (Jaime Pressly) tries to sabotage the business of one of Earl's students because she's afraid of the competitive edge she is gaining by learning English. Nadine Velasquez and Eddie Steeples also star.
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