IRS agent Gifford Marshall thinks that one of his dates has scorned him, and starts a hard investigation into her gallery, and even fakes evidence against her. It turns out that it's not his first time.

The woman, Theresa, meets Mr Chapel, who makes her the offer of helping her.

He starts by contacting Otto Carson, another IRS agent, and offers to be his ""get out of jail""-card, if he helps him create agent Marshall's perfect ""client"". So Chapel becomes spoiled millionaire Anthony Cooper, who dates Theresa, evades his taxes, and even is on the run.

KC is set up as Cooper's ex-wife, a cars saleswoman. In the meantime, Chapel uses Otto to steal things from IRS's confiscated goods. His coup de grace is buying a house for agent Marshall...