IRS Agent Gretchen McCord returns when her lifeguard nephew is accused of murder.

Jesse is arrested and charged with murder after a doctor testifying against Jesse in a malpractice suit is poisoned. Mark convinces his old friend, Ben Matlock, to defend Jesse.

Amanda and Ben investigate the murder of Eric Spindler while Jesse continues to languish in jail.

Steve investigates a series of seemingly unconnected murders committed by terminally ill patients, to find the hidden thread.