Teacher Earl - S1-E5
Continuity mistake: Randy gives Earl his safety deposit key back. The screen switches to Randy, and then back to Earl, except where there used to be a safety deposit key on the napkin in from of him are now 3 safety deposit keys, and rearranged for that matter. After another screen switch between the two, the 3 keys get rearranged again. (00:20:30 - 00:21:10)
Stole Beer From A Golfer - S1-E7
Continuity mistake: In the scene where they bring in the matter of Poochie, Earl's list appears suddenly in his shirt pocket, having not been there seconds before.
Continuity mistake: When Earl accidentally kicks Joy with the ball, it hits her upper forehead, nowhere close to her nose which is broken afterwards.
Continuity mistake: At the beginning of the episode, Earl says that costing his Dad the election is 4 on his list, however, on the list that they show during the title sequence of each episode, "Cost Dad the Election" is 65. (00:01:10)
Continuity mistake: In this episode, during the narration, Earl says Catalina spent 4 days on a raft to get to the USA. In Y2K, 1:19, they showed Catalina's trip to the US and there was no raft involved. It was entirely an overland trip.
Barn Burner - S1-E11
Continuity mistake: When Earl is in the Crab Shack discussing the punishing of the children, there is an empty tray on the counter in front of Crab Man, but when the shot changes, Crab Man is holding the tray with a bottle of beer on it. The shot changes back to Crab Man holding the empty tray, then changes back to him holding the tray with the bottle on it. (00:01:50)
Continuity mistake: Just after Earl realises the Mustang he lost was supposed to be his, Joy sits down with a pitcher of some cocktail. It moves around between shots, alternating between being in front of Randy and being in front of Joy.
Continuity mistake: At the end when Stuart decided to let Earl go he pulls the list out of his pocket, and gives it back to Earl, and it is all crumpled up, but a second later when we see Earl holding the note it is neatly folded.
Continuity mistake: At the start of the episode, when the cop runs over to Earl, he drops his gun. When it shows the gun again, it's moved about three feet on the ground.
Number One - S1-E24
Continuity mistake: Just after Earl sells the car and he's arguing with Randy, you can see a red fence in the background behind Randy. The shot cuts and then it's behind earl and it cuts back and it's behind Randy again. (00:19:00)
Number One - S1-E24
Continuity mistake: When Randy is scratching off the joke lottery ticket, the amount of scratched-off material left on the ticket changes between the three close-ups. One shot shows that the ticket was rubbed and not scratched (the area revealed has a haze to it).
Answer: He would definitely have to pay a Federal income tax, but state tax laws vary. My own state does not have an income tax, and instead collects revenue through sales taxes.
raywest ★