As IRS Special Agent Frances Keegan, you're used to tracking down white collar criminals. You know the financial world and just about every evasion trick in the book. Now you've met your match in the form Klaus Fredericks, a world class corporate criminal with a lot of dirt under his fingernails - including possibly being responsible for the death of one of your colleagues. It's up to you to find the truth and show that no one is above the law.