Into the Russian immigrant community of Brighton Beach in Brooklyn, New York comes Al Benjamin, a New York State Tax Investigator. Al knows his lot in life: "Everybody hates the tax man," he exclaims, "It's biblical." On the surface, Al is tracking down a mysterious con man that is secretly operating a multi-million dollar gasoline tax fraud scam. But underneath, Al is looking to reinvent himself and redeem himself from the middle class wasteland of his life. Hooked up with Romero, a NYPD patrolman, the two find themselves swept into a vortex of mystery and a seductive way of life. With the help of a small-time crook who is their informant, Al and Romero infiltrate the dangerous world where romance intertwines with recrimination, raw ambition with a lust for life and a desperate quest for the truth heads like a runaway train towards tragedy.