After discussing how to use Howard's new-fake cocaine addiction to their advantage, Kim comes up with the idea to use characters that we haven't seen in quite some time: Betsy and Craig Kettleman.
One of Jimmy's first real antagonists, the Kettlemans nearly hired him to defend Craig in an embezzlement case in which he was accused of stealing funds as the county treasurer. After some back and forth in which Betsy adamantly refused any deals for Craig, she relented, and Craig was sentenced to a prison stint.
After that affair, they were forced into a much more meager lifestyle, to Betsy's horror ("My children have to attend PUBLIC school!"). Jimmy arrives at their new place of business, a trailer in the middle of nowhere, to inform them that their original attorney, Howard, may have been under the influence of drugs when he defended Craig. This would allow them to sue Howard and possibly get Craig's conviction overturned and his record expunged.
Of course, there is no real evidence of Howard's supposed wrongdoings, but Jimmy is convincing enough that the Kettlemans go to Clifford Main to see if he would represent them. Main refuses to take the case, recognizing that given the lack of evidence and his association with Howard, it would be a mistake for him to do so.
Jimmy receives a frantic phone call from the Kettlemans, and he agrees to meet with them the next day. Jimmy pulls out the duffel bag from the closet and grabs a wad of cash, prompting Kim to ask if he will use "the stick" on the Kettlemans. Jimmy says that they are more "carrot types."
Kim and Jimmy drive to the Kettlemans' office, and they tell him that they went to four different lawyers who all said to them that their case was bunk. They refuse the bribe from Jimmy and accuse him of using them to smear Howard's name.
Upon hearing this, Kim has finally had enough and resorts to using "the stick." She calls her friend at the Albuquerque office of the IRS and says she has evidence of tax preparer fraud at a "mom and pop shop." Despite protests from Betsy, Kim is connected to an investigator, and just as she's about to go into the evidence of the Kettleman's crimes, Betsy hangs up the phone.
Kim demands the Kettlemans make restitution to all of their victims, of which there are many, and also forget about Howard. If they don't, Kim threatens to ruin them. They take the money Jimmy offered to stay quiet.
Jimmy, like the audience, is shaken by Kim's actions as it's a force we haven't seen from her before. Still, it's good to see the insufferable Kettlemans get taken down a notch.
As Jimmy and Kim drive away from the Kettlemans office, they are followed by a gray car, and the camera fades to black.