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Facing an audit from the IRS, Mary (Mary Tyler Moore) dutifully hands over a shoebox full of receipts and a freshly baked cookie to nerdish auditor Robert C. Brand (Paul Sand). As an upshot of Mary's hospitality, Robert falls desperately in love with her, but is too tongue-tied (and rule-bound) to tell her how he feels. The role of Robert C. Brand was originally written for Bob Newhart, who, of course, would eventually star in his own comedy series, as would his replacement, Paul Sand. "1040 or Fight" originally aired on November 28, 1970.