Red pulls some strings and gets Andy and a few of their mutual friends a break by getting them all on a work detail tarring the roof of one of the prison's buildings. During the job Andy overhears Hadley complaining about having to pay taxes for an upcoming inheritance. Drawing on his expertise as a banker, Andy lets Hadley know how he can shelter his money from the IRS, turning it into a one-time gift for his wife. He says he'll assist in exchange for some cold beers for his fellow inmates while on the tarring job. Though he at first threatens to throw Andy off the roof, Hadley, the most brutal guard in the prison, agrees, providing the men with cold beer before the job is finished. Red remarks that Andy may have engineered the privilege to build favor with the prison guards as much as with his fellow inmates, but Red also thinks Andy did it simply to "feel free."