Existing models of plan inference (PI) in conversation have assumed that the agent whose plan is being inferred (the actor) and the agent drawing the inference (the observer) have identical beliefs about actions in the domain. I argue that this assumption often results in failure of both the PI process and the communicative process that PI is meant to support. In particular, it precludes the principled generation of appropriate responses to queries that arise from invalid plans. I describe a model of P1 that abandons this assumption. It rests on an analysis of plans as mental phenomena. Judgements that.