Like many people, I came to this film off the back of the fuss over the recent SNL sketch that allegedly borrows heavily from this short. I've not seen that sketch, although was surprised that it involved Louis CK (since his promotion of one of Tig Notaro's shows is why I know here); instead I decided to just take the fuss as a good reason to watch the original short film.
The concept is what you have heard, which is a woman depressed and home-alone decides to book herself a clown. It isn't more complex than that, but the awkward color of the clown contrasts nicely with the drab emotional reality of the characters. This pained awkward plays out well, although it helps if you like that style of humor. In other works I have found Notaro's darkness to be a bit too much, but here I found it accessible without being diluted. The pleasure of her character, and the interaction with the clown is a nice core to the film, but there are also some funny jokes and ideas too. Perhaps not brilliant, but a nice idea, good delivery, and an enjoyably funny and awkward short.
