Death and Taxes

Roger Stovall's son Steven disappears during a fishing trip and Roger lets everyone, from the sheriff down to his wife know what he thinks of their search. But after a hard day's work at the IRS, he sees his son, runs after him, and is killed by a car.

Othniel tries to tell him about caring for other people, such as an IRS case where Roger cold-heartedly closed a man's dog shelter, but it's only when Roger is sent back and sees how he treats his family that he truly understands and gets his younger, rule-following self to change.

But when Roger is returned to the present, he has to relive the disappearence of his son - his kindness didn't prevent it... and Roger blames Mr Jones...