A survey of the possibilities of fraudulent tax returns involves C.P.A. Frank Brosnan, very much in need of money -- for his family, for his mother in an expensive nursing home -- with a type of life that is awkward in its fit. When Bill Wyman, a Special Agent of the Internal Revenue Bureau in Washington, is sent to New York City, for clamping down on just such infringements, the signs point to Brosnan, to others involved with him, and effect a sure conclusion. But Wyman, firm against his wife's attempts to adopt a baby through the black market, is hamstrung on his own integrity. Present day illegal connivances provide a tight story.