McCall helps a mob accountant, Bert Singer, scour the city for a lost ledger of evidence he must provide to the FBI in exchange for entrance into the Federal Witness Protection Program. Also, Mel frets over how to tell her best friend, who comforted her for years about Harry's death, that Harry never died at all.

McCall and Dante's relationship is tested when a conman the NYPD has been building a years-long case against kidnaps a relative of McCall's client and forces him to assist in a heist in order to save them.