Season 6, Episode 21: "The Fusilli Jerry"

No, these don't belong to me. I'm not the Assman.

I think there's been a mistake.

-What's your name again? -Cosmo Kramer.

Cosmo Kramer. You are the Assman.

No, I'm not the Assman.

Well, as far as the state of New York is concerned, you are.