Season 5, Episode 4: "The Sniffing Accountant"

You know you are really lucky Newman never mailed that letter.

Sorry I'm late.

I just came from a meeting with my lawyer.

It's a letter from your friend, Barry Prophet's lawyer.

He's filing chapter 11?

What's going on? Why's he filing chapter 11?

Bankruptcy, as in

"I've taken your money and spent it on drugs."