While serving a prison sentence upon being found guilty of defrauding the IRS, Erica Whitman is plotting her revenge against the federal government. With the help of her co-defendant, Erica schemes to have her conspiracy conviction overturned and be exonerated of her upcoming tax evasion trial. It is as if Erica has just won the lottery when she is asked to help someone in dire need of assistance. Crafting a diabolical strategy that will guarantee her instant wealth, Erica sets upon a scheme to extract revenge against federal prosecutors, while further conspiring to deprive the IRS of taxes that the agency is legally owed. It is up to Justice Department and IRS officials to once again deal with an ingenious criminal mastermind whose greed and thirst for revenge is endless. At the same time, the IRS finds itself taking on numerous colorful characters who are determined to challenge its authority, while the police deal with murder contracts placed on the head of Louie Lipschitz, a legendary IRS agent who has incurred the wrath of more than a few of these characters.