A Tax Court judge with a personal vendetta against the Internal Revenue Service has ruled against the IRS in a succession of trials which the tax agency should have easily won. A pattern of bizarre behavior continues that is baffling to tax practitioners and IRS personnel. Frustrated with a federal judge serving a fifteen year term on the bench, the IRS decides to take whatever action necessary to have the judge removed. However, before impeachment proceedings commence, the judge will make startling rulings that further bewilder courtroom observers. This will eventually lead to a stunning conclusion cloaked in the ultimate irony. At the same time, a number of criminals behind bars are obtaining millions of dollars from the IRS by filing fraudulent tax returns. To deal with this problem, the tax agency turns to intrepid agent Louie Lipschitz once again. But can Louie act in time to save the IRS from going broke?