Homicide detective Jill Smith of Berkeley, California (A Dinner to Die For, etc.), has plenty of suspects after the murder of implacable IRS auditor Philip Drem--though his wife Victoria, her immune system shattered and living in one germless room, isn't one of them. Instead, Jill's efforts are focused on exercise guru Lyn Takai; Scookie Logan, whose flourishing business was axed by Drem; overaged hippie sculptor Mason Moon; and entrepreneur Ethan Simenon--all partners in the rundown Inspiration Hotel and all mercilessly pursued by Drem, as was flashy tax-accountant Rick Lamott. Jill's frenetic sleuthing is further muddled by her personal angst with boyfriend Howard, until a flabby sting operation finally nabs the killer. By this time, though, the audience may have departed, having decided that intricate tax scams make even less scintillating reading than their own 1040s. Dreary stuff.