Stand up comedians Lavell Crawford and Ralphie May might be starring in an 'Odd Couple' situation comedy for Comedy Central, but the two have more in common than Oscar Madison and Felix Unger ever did.

They both worked as cooks in their pre-stand-up career: Ralphie as a chef in several four star restaurants and Lavell as a short-order cook. Both were born and raised and live in the South: Ralphie is from Chattanooga, Tenn. and lives in Nashville and Lavell lives in his native homeland of St. Louis, Mo. And, yes, there is that one painfully obvious similarity. They're also two successful, edgy and hilarious comedians who have worked in an untold number of clubs and theaters and competed on NBC's 'Last Comic Standing.'

The two already sound like the perfect sitcom pair and they don't even have a script yet for their multi-camera Comedy Central sitcom 'Brothers from Another Mother.' Check out our interview with Crawford and May about how their sitcom is coming along, why they chose to do a show with a live studio audience and how they hope to help TV comedies grow a pair.

The last time Opie got involved in a television show, we wound up with Arrested Development. Now he's hoping he can bring back the funny, maybe this time with ratings. FOX has picked up a penalty-heavy pilot commitment for Ron Howard's new multi-camera IRS-based sitcom.

Think of it as a classic workplace comedy modeled after the Taxi formula. And we'll have the added fact that the IRS is despised by the American public. And yet, at the heart of the show is a guy who genuinely thinks he's doing something valuable and important. Beyond this character will be the typical ensemble of wacky co-workers you'd expect.

It's oddly refreshing that this will be done in the multi-camera format; making a strong comeback of late. It's being proven that buddy and family sitcoms can still be funny in this format, so why not the workplace comedy? As much as I love The Office and 30 Rock, I could handle something more like Taxi or NewsRadio from time to time.

Samantha Who?, the little ABC-sitcom-that-could may be looking at a production overhaul if the network decides to stick with it into a third season. The big change would be shifting from the single-camera format it currently uses to a much cheaper multi-camera format. How I Met Your Mother is an example of a show that uses the multi-camera format, albeit without a studio audience, to great creative effect, so Samantha should be able to keep a lot of its quirky charm.

Cost cutting is a huge part of the network's plans this season as they mull over continuing with existing series. If switching to multi-camera on Samantha Who? can save $500,000 per episode, it might be worth doing. Samantha is one of those rare comedies these days that just works. It's funny without being provocative or shocking in anything it does. One could almost argue, but not very convincingly, that it's even good wholesome family entertainment ... with sex and alcohol and stuff.