We welcome The Tarp Report podcast co-host, 2021 Seattle Comedy Competition Runner-Up, and all-around nice guy Sam Miller to the basement to talk about his 2023 special. Sam thought Jay would live in more "lawyerly" digs (1:00). Find out how COVID delayed the release of this special...it's kind of obvious, but still (4:30). Sam's take on political jokes (12:00). Our favorite jokes from the special (19:15). Did Miller's old man shoot his dog? (24:00) The story of the infamous "loud laugher" who was at the taping (27:00). How Sam got expelled from jail (30:00). How does he edit jokes? (36:30) Why you notice opportunities lost more than shots you are afforded (40:00). The time Miller bombed in front of his Mom and Gary Gulman (44:30). What we liked and didn't about the special (49:30). "Comics You Should Follow" (@lynettelaughs; @blakefreemancomedy; @nunnigram) (53:30). Next Week: Jordan Jensen - "Take Me With You" (Netflix).

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