A tax preparer witnesses an SUV hit a man. The driver of the SUV gets out of the vehicle and steals an envelope from inside the jacket of the unconscious victim. The driver then speeds away as 911 is called. As the police detective investigates the accident, he begins to realize that more crimes are connected to this case. He is eventually joined by the FBI and the Treasury department in solving the case - a fraud to get a piece of the tax pie.