Nicole Leahy

NICOLE: Well, hello Luke Danes, I’m Nicole Leahy, I’m Taylor Doose’s attorney.

Nicole Leahy is portrayed by Tricia O’Kelley. She began her acting career in Chcago, starting out in television commercials, and running a service centre for actors. After moving to Los Angeles, she had minor roles in several TV shows, including Frasier, Suddenly Susan, The Young and the Restless, and Everybody Loves Raymond, before joining the cast of Gilmore Girls. She continues to find roles on TV.

Note that Nicole has the same surname as the writer of this episode, Janet Leahy, who was also a consulting producer on the show.

IRS

JESS: IRS.
NICOLE: I’m not IRS.

IRS, the Internal Revenue Service. It is responsible for collecting US federal taxes, and is an agency of the Department of Treasury.

Jess assumes that Nicole is at the diner to investigate Luke’s taxes, or provide an in-house audit. These audits can be selected randomly, so Jess is not implying that Luke necessarily did anything wrong when filing his tax return.

Impeachment

PARIS: I move to put to a vote the impeachment of Rory Gilmore.

Impeachment is the process by which a legislative body or other legally constituted tribunal initiates charges against a public official for misconduct. In the US, impeachment at the federal level is limited to those who may have committed “Treason, Bribery, or other high crimes and misdemeanors”—the latter phrase referring to offenses against the government or the constitution, grave abuses of power, violations of the public trust, or other political crimes, even if not indictable criminal offenses.

The US House of Representatives has impeached an official 21 times since 1789: four times for presidents, 15 times for federal judges, once for a Cabinet secretary, and once for a senator. Of the 21, the Senate voted to remove 8 (all federal judges) from office.

The four impeachments of presidents were: Andrew Johnson in 1868, Bill Clinton in 1998, Donald Trump in 2019 and again in 2021. All four impeachments were followed by acquittal in the Senate. An impeachment process was also commenced against Richard Nixon, but he resigned in 1974 to avoid likely removal from office.

As the student advisor says, school councils don’t have the authority to impeach anyone.

Timex

PARIS: Paris is here. Couldn’t wait to jump in there and take over, could you?
RORY: Tell it to the Timex salesman.

Timex, global watch manufacturing company founded in 1854 as the Waterbury Clock Company in Waterbury, Connecticut. In 1944, the company became insolvent but was reformed into Timex Corporation, now headquartered in Middlebury, Connecticut. The name was inspired by Time magazine and Kleenex, I guess because they are two successful products.