Liz’s life and Jack’s inspiration are stagnant.
Here is a quick episode recap – It’s tax season again, but Liz’s accountant Howard doesn’t need to see the year’s receipts. Liz’s life is predictable, never changing from one year to the next. A series of flashbacks proves Howard’s point: Liz’s life is static. “This year’s going to be different!” Liz and Howard say in unison.