**Sam & Cat: The Final Chapter**
Sam and Cat are shocked when they receive a letter from the IRS, claiming that they owe thousands of dollars in taxes for their babysitting business. They realize that they have been neglecting their finances and have no idea how to pay the debt. They decide to ask for help from their friends and neighbors, but none of them are willing or able to lend them any money.
Meanwhile, Nona is planning to move out of Elderly Acres and into a new apartment with her boyfriend, Herb. She invites Sam and Cat to come with her, but they decline, saying that they have to deal with their tax problem. Nona is disappointed, but understands their situation.
Sam and Cat try to find ways to raise money quickly, such as selling their belongings, doing odd jobs, and even entering a talent show. However, none of their attempts are successful, and they only end up losing more money. They begin to lose hope and wonder if they will have to go to jail or leave the country.
Just when they are about to give up, they receive a phone call from Carly Shay, Sam's former best friend and web show partner. Carly tells them that she is back in the US and wants to see them. She also reveals that she has become a famous internet celebrity and has made millions of dollars from her online ventures. She offers to pay off Sam and Cat's tax debt and invites them to join her on a world tour.
Sam and Cat are overjoyed and grateful for Carly's generosity. They pack their bags and say goodbye to Nona, Dice, Goomer, and their other friends. They also apologize for any trouble they have caused them and thank them for their support. They promise to keep in touch and send them souvenirs from their travels.
Sam and Cat meet Carly at the airport, where she introduces them to her new boyfriend, Freddie Benson, who is also her web show producer. Carly tells them that she has arranged a special surprise for them: a reunion episode of iCarly, featuring Sam, Cat, Freddie, Gibby, Spencer, and Tori Vega from Victorious. Sam and Cat are thrilled and excited to be part of the show again.
The episode ends with Sam, Cat, Carly, Freddie, Gibby, Spencer, and Tori performing the iCarly theme song "Leave It All To Me" on stage, while the audience cheers and applauds. The screen fades to black and the credits roll.