It's Always Sunny In Philadelphia: 10 Most Offensive Episodes
8. Sweet Dee Gets Audited
Season 7, Episode 4
Best Quote: Dennis: "See you've all been trying to convince the IRS that Dee's baby is alive, when what you really need to be doing is convincing the IRS that Dee's baby is dead."
Frank sums up this episode best as he states "this is dark, even for us," at the funeral for Dee's fake baby that she is claiming dependency on to try and commit tax fraud.
Dee really shows her true colours in this episode; rather than admitting to any mistakes or mishaps with her taxes, she would rather create a child and then kill it simply for the purposes of not having to pay up. Before the funeral idea, she even agrees to allow Mac and Charlie to kidnap a baby for her for the day so she can pretend it's her own.
The gang also find out that Frank has been cooking the bars books since the beginning of time. So even though this may be an offensive episode for anyone who has children, or has even been in close proximity of a baby to appreciate it's innocence, as a bonus it does give you plenty of good ideas on how to pay less money to the government!