The year is 1986 and Louie Lipschitz's career at the IRS has just begun. Within a relatively short period of time, Louie has played an instrumental role in the dismissal of a sucession of audit managers whom Louie found to be morally corrupt and grossly incompetent. When not plotting the termination of his supervisors, Louie has quickly established a reputation as the best agent in the IRS. Working on a series of high profile fraud cases, Louie has become the lead investigator in a political corruption case motivated by fraudulent intent that defies belief. In spite of the headlines emanating from this case, Louie's highest profile case involves his investigation of a former IRS trial attorney who has gone into the business of brokering foreign arms sales in which fifty million dollars has been secretly deposited into various foreign bank accounts under fictitous names used by a slippery lawyer whose fraudulent intent and greed seems endless.