The Alibi Room is a bar owned by Kevin Ball. It is a frequently used location on the show. It is modeled after Moe's from The Simpsons. Frank enters the bar and pretends to buy everyone a drink since it's disability day, meaning he got his disability check. Kevin asks how he was still getting the checks. After talking about how to trick the people from the government Frank asks why the bar is packed.
It was caused because people were laid off at the Chrysler plant. This piece of information causes Frank to start a rant about working and it is only stopped when he sees how little money his change is, due to the bar tab from the previous month.
Everybody puts a money in a fireman helmet to contribute for the money spent on it, when Frank enters the bar. While nobody's watching he pours himself a beer. Everyone is busy staring at the new TV when Eddie Jackson turns around to start a fight with Frank, because his son, Ian , was given oral sex by his daughter, Karen. Eddie then leaves and Frank sits in the middle of the room with a bleeding nose, drinking his beer, nobody really looking at him.
Kevin is seen shutting down and re-opening the Alibi. A customer who had not made it out the previous night is still lying on the counter so he makes him a breakfast beer with an egg in it.
Later that day Lip and Karen come over to find out where Frank is, since he has been missing and it is the last Friday in the month. Kevin asks around if anyone has seen him leave with someone and apparently he has left with Steve.
