Howie (played by John Pinette) is the overweight victim of a carjacking in Latham, Massachusetts in "The Finale, Part 1".
Jerry, George, Elaine, and Kramer did nothing but watch and poke fun at him, filming the whole ordeal. Afterwards the four are arrested by Officer Vogel under the "Good Samaritan" law and thrown into a Massachusetts jail to await trial.
In "The Finale, Part 2," Howie was the second person to testify, telling District Attorney Hoyt that they did nothing to help him.