CEO Evan James remains so grief-stricken at the death of his life-partner that he shuts down emotionally. In a world where the economy has totally collapsed, high level executives are forced to pass mental health evaluations each year. One of the components of this examination revolves around sexual health. In order to keep his position, Evan must pass this test. To avoid having a real relationship, Evan shops for a tax slave. The IRS happens to have on offer, Jeremy Paxton, an old acquaintance of Evan's. Evan decides to kill two birds with one stone by purchasing his friend. He can save Jeremy from cruel treatment and himself from having to enter into an actual relationship. Jeremy has different plans and finds himself having to seduce his own master.