It's Garry Shandling's Show.

Before the Internet, before reality TV, no one saw what television could be more humorously and with more vision than Garry Shandling. In 1986 Garry Shandling was poised to become a permanent guest host on Johnny Carsons The Tonight Show. Instead, he took a chance on an offer from fledgling cable network Showtime to create his own television series. No questions asked.
A surreal look at the daily life of a young single man who is a comedian, Its Garry Shandlings Show was not a typical sitcom: Shandling would break the fourth wall to include the studio audience and the viewers at home in on the actual making of the show. Experimenting with the sitcom form meant inviting the audience onto the set, playing with the passage of time and generally exploding the genre and making art of the debris. (oficjalny tekst dystrybutora)