Goofs

When we first see the stamp on Emmit's forehead, it is tilted to his left. Then, as he exits the house, the stamp is tilted to his right.

Homeland Security Agent Burgle tells V.M. Varga that he will be sent to Rikers Island, a New York City jail. Since he has arrived in Minneapolis from Brussels and is being charged with federal and state offenses, it is more likely that he will be sent to a Minnesota or federal prison. They are, in fact, in NYC, as the signs on the hallway explain they're in JFK International Airport and V.M. Vargas is entering the U.S. from Brussels.

During the opening sequence, there is a close-up shot of of IRS Agent Dollard's laptop keyboard. The "Escape" and "Caps Lock" keys have secondary French markings, which are generally not present on U.S. computer keyboards. They are, however, often included on keyboards sold in Canada, where the third season was filmed.

After his car has stopped and there is no signal, Emmit smashes his cellular phone on the road. Howevr, it seems that police didn't find it in their investigation of crime scene.