‘The Office’: This 1 Moment Proves Kevin Might Have Been Scamming Everyone

At first glance, Kevin from The Office seems like a pretty straightforward character. He works in accounting, loves food, and is a loyal friend. Even though it seems like there’s not much to him, fans have a few theories about Kevin.

One thing that bothers people about the character is that Kevin seems to get less intelligent as the show goes on. Some fans think this was just how his character progressed. He essentially became a caricature of Kevin. Others think that he may have had an ulterior motive for seeming less intelligent. 

He swindled Andy and Daryl

Brian Baumgartner of 'The Office' on stage at a panel at 2019 LA Comic-Con
Brian Baumgartner (Kevin Malone) | Chelsea Guglielmino/Getty Images

The ‘Garage Sale’ episode of season seven was memorable for a lot of reasons. Michael proposed to Holly in an epic office-wide stunt. She said yes. Dwight traded trash for treasure, and then Jim convinced him to trade the treasure for a packet of magic beans. With everything that went on in this episode, it’s easy to forget the interaction between Daryl, Andy, and Kevin that has fans thinking there’s more to Kevin than we know. 

When the trio finds an old Dallas board game, they decide to spend the day playing. The rule book isn’t in the box, which means everyone makes up their own rules. 

They place a bet on the outcome of the game and leave the cash near the board. Daryl and Andy appear to be steamrolling Kevin with their witty, made up rules. Kevin gets mad, and demands his share of the money back. The cash is nowhere to be found. 

The camera cuts to Kevin standing outside the warehouse. He’s holding all the cash, and utters the phrase Andy and Daryl had been using against him for the whole game: “That’s Dallas.” 

Fans think this scene has a deeper meaning

One fan theory states that this interaction is proof that Kevin isn’t as dumb as he seems. Why would Kevin act dumb if he’s not? Some fans think Kevin was actually scamming everyone.

They say that Kevin was using his position in accounting to embezzle money from Dunder Mifflin. His apparent stupidity would serve as the perfect cover. No one would ever suspect Kevin of anything that sinister, or that mathematically complicated.

Kevin’s arithmetic mistakes are notorious. Michael even reveals earlier in the series that Kevin never applied for a job in accounting. He originally wanted to be a warehouse worker. 

One reason Kevin may need to embezzle from the company? He has a problem with gambling. He’s definitely an addict, and when it’s just betting on things around the office, that’s one thing. He could be gambling outside of work also. Is it possible Kevin got in too deep?

Dwight got rid of him

After becoming manager in the last episodes of the series, Dwight fires Kevin. It turns out he was using a “magic number” called a “kleven” when his accounts didn’t add up. The “magic number” was portrayed as just another example of Kevin’s stupidity. Fans who think Kevin’s dumbness was just an act think this is further proof of his embezzlement. 

After leaving Dunder Mifflin, Kevin buys a bar. It’s suspicious that someone with such terrible accounting skills could be a successful business owner. That may be further evidence that Kevin was scamming Dunder Mifflin all along. 

Another possible reason for Kevin acting dumber than he is? Laziness. Angela and Oscar, the two other accountants at Dunder Mifflin, were both controlling perfectionists. With Kevin acting dumb all the time, they often did all the work for him. It was easier for them to do everything themselves than to go through and correct Kevin’s mistakes.