Earl decides to teach English as a Second language to cross “Made fun of people with accents” off his karma list. While Ralph an old friend is released from prison, Earl tries to convince him in the ways of karma however Ralph ends up kidnapping Randy trying to get his hands on Earl’s lotto winnings.
Earl loved to make fun of people with funny accents and because of Karma, he wants to pay back all the people he made fun of. Scandinavian, Hispanic or Asian, he laughed at them all. What does he decide to do? Teach English to foreigners.
While Earl and Randy are getting something to eat, one of Earl’s old friends, Ralph shows up. Turns out he just finished up 18 months in prison. Now that he’s out, he’s eager to start stealing again. Randy and Earl tag along a bit, but Earl realizes he can’t do this anymore. After Ralph steals stuff from a store, takes a bridal dress and throws all his beer cans in the apartment complex’s pool, Earl decides he has to tell Ralph about the List and his changed ways. So he takes all of Ralph’s stolen stuff and cleans up the pool.
While cleaning the pool, Joy shows up and tells Earl he can’t teach English anymore. She explains that one of Earl’s students has a nail business next door to Joy’s nail business. The only reason people go to Joy is because she speaks English so she doesn’t want Earl’s students to learn. Just then Ralph walks in and hears them talking about the List. Ralph questions Earl and he has to explain everything. Ralph doesn’t really pay attention until Earl mentions the $100,000 he won. Ralph decides to give Karma a chance and he cleans up.
Soon after, Ralph gets a job and an apartment room next door to Randy and Earl. He starts working at a Lamp Store. Earl is proud of Ralph until he sees that he’s been stealing lamps from the store. He decides not to be friends with Ralph anymore because he still steals. Randy starts to hangout with Ralph more then Earl and tells him that it’s his List and he has nothing to do with it. Meanwhile, Earl teaches his that “One block right then two blocks left” is how to get to his house. Back at Joy’s trailer where she has her nail business, she is teaching Earl’s student to speak English. Too bad she is really teaching her to say disgusting things so she loses all her customers. When Earl is back at his room he gets a phone call from Ralph telling him that while Randy and him were stealing from a house, Randy got stuck in a chimney. Earl goes to help them out, but it was just a trick to get Earl to leave.
Ralph hits Randy over the head with a lamp after he comes out of the bathroom and ties him up. When Randy comes to, he finds himself in Earl’s room with Ralph ripping the place apart. He wants Randy to tell him where Earl puts his money. Randy doesn’t tell Ralph until he drags him in the shower and sprays hot water on his “goods”. Randy tells him that the money is in a safe box at the bank and Earl has the only key. Just then, Earl decides to head back to his room because he can’t find Randy in any chimneys. He walks in his room, sees Randy tied up and gets smashed in the head by a lamp, courtesy of Ralph. When Earl regains consciousness, Randy explains that Ralph took his key and his heading to the bank to steal his money.
Randy apologizes to Earl for hanging out with Ralph even after he stole things and that Karma is punishing him for it. He tells Earl to call out to Karma and see if it helps them. Earl thinks it’s silly but does it anyway. After calling out several times, his door opens and his English class walks in. They said there was no class so they went “1 block right then 2 blocks left” and came to Earl’s house. Earl quickly calls the police who are waiting for Ralph when he shows up at the bank. He manages to run away from them. Earl takes his class out to eat for saving him and Randy. Another check off the List. Just then Ralph walks in and gives Earl his key back. He apologizes for what he did and Earl rightfully forgives him.