You're an asshole, Jim.
This may tip you off that the show is not particularly interested in being politically correct. One would be correct in that assumption as the show takes its whole attitude directly from Jefferies stand-up which also can be crass and vulgar, but with some heart underneath.
The rest of the show is an extrapolation of the first episode in that they take the disabled friend, Billy; who is also the brother of Jim's best friend and roommate,Steve; out of the home he was living in so that he can spend quality time living. Jim's roommate is a typical straight man character who admonishes Jim for his behavior, but then frequently becomes part of the shenanigans possibly because of lingering doubts about the straight and narrow lifestyle stemming from his divorce from a cheating ex-wife.
They then go about helping Billy get more life experiences despite his disability which is very sweet and uplifting despite them being frequent users of profanity, prostitutes and drugs. Whether one can enjoy the show seems to depend on if the viewer can look past the non-PC humor particularly those directed at the disabled. For the record, the disabled community has by and large accepted the show because despite the jokes aimed at them in both the show and in his stand-up, Jefferies still treats them like people. So viewers may be irked by Jefferies himself, but the show is solid in its humor and writing.
Airs on FX and is available for download on iTunes, Amazon and PSN.
3½ Waiting for the dramatization of the "egg in his ass" bit out of 5