Character mistake: When Tommy asks Don how he knows his I.D. is fake, Don says it's because he used to date Tommy's sister Sally. Sally, for the purpose of the aliens' mission to study Earth, is supposed to be Tommy's aunt. (00:14:25)

3rd Rock from the Sun (1996)
1 mistake in Dick on a Roll
Trivia: Dick is never seen walking in this episode and is only in an upright position when he moves from the chair in the lounge room to the wheelchair in the opening scene. This is because John Lithgow hurt his ankle playing tennis, and the episode was written to allow him to be in a wheelchair for the entire episode.
Question: At the end of their audit, the Solomons are ordered by the IRS to pay back-taxes, some of which for years they weren't even on the planet. Can the IRS actually make people pay taxes for years in which they had no income?
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Answer: No, the IRS cannot make you pay taxes during years in which you had no income but this family hasn't reported any income for years. You are still required to report your income every year, and if you fall below a certain threshold you don't pay federal income taxes. The IRS is assuming they are humans who have a house and careers but they have only filed taxes for a couple years (if at all). To the IRS it looks like simple tax evasion.
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