Angry Dick - S1-E13
Sally: Dick, what's wrong?
Dick: I don't know. There's an odd sensation moving through my body. [Groans] Who the hell does that stupid sack of fat think he is anyway?!
Harry: Dick?
Dick: I have a plan.
Sally: Remember, we're not allowed to liquify humans.
Dick: OK. I have another plan.
Answer: The writers often have Dick respond to Mary with a retort that he thinks is in the common vernacular but makes a mistake in wording that is often funny. Dick seems to be imputing a criticism from Mary and responds with a corruption of the more common "I'm going to wear your ass like a hat!" I doubt it has anything to do with owing taxes. Probably just one of the writers assuming a common regional phrase would be universally recognized.
That makes total sense. I always interpreted it as perhaps snowshoes are an expensive item, and given that he was blaming Mary for his newfound financial woes, he was equating her living off his generosity and used snowshoeing as a metaphor.
Phaneron