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The overweight victim (played by John Pinette and credited as "Howie") is the man who was robbed in Latham, Massachusetts in "The Finale, Part 1".
Jerry, George, Elaine, and Kramer just watched and laugh 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.