Jones and Clark respond to the death of woman named Pamela Wyatt, who appears to have been a high priced call girl. Ortiz and Murphy arrive on the scene along with Sgt. Sipowicz who enlightens Jones and Clark about his officially taking over command of the 15 Squad.

They return to the Squad and meet two new detectives that have joined the squad, Ray Quinn and Joe Slovak. They ran a dump of the Pamela Wyatt's phone records and have come up with some names to check out. Sipowicz's former Sergeant, Al Angelotti from the 25 Squad, now a retired Chief who is working security for a wealthy client comes into the squad with his client, Robert Heilbrenner and Heilbrenner's attorney. While Clark and Jones (with Sipowicz in attendance) listen to Heilbrenner describe his relationship with the Pamela Wyatt, Angelotti is out talking to the rookie detectives about what they currently know about the case. Murphy and Ortiz interview the victim's parents, both of whom were ignorant of what their daughter was really up to with her life in the city. The rookie detectives Quinn and Slovak go to interview Toshira "Johnny" Nikada but he tells them that he has diplomatic immunity and doesn't want to be bothered with their questions.

While Pamela Wyatt's parents were ignorant of her activities, Murphy and Ortiz interview her sister and she knows more than she cares to about what her sister was up to. She tells them that Heilbrenner was into beatings and having her sister participate in threesomes. Jones and Clark leave the squad to find Anne Marie, the prostitute that participated in threesomes with Pamela Wyatt. Just after they've left, Heilbrenner's driver comes into to talk with them, but since they are gone he talks with Quinn and Slovak. The driver tells them what little he knew about the relationship between Pamela Wyatt and Robert Heilbrenner. Meanwhile, Jones and Clark have found Anne Marie and find out about Heilbrenner's perversions. Back at the squad, Insp. Dowdell and some government officials come in with a signed avadavat from Toshira Nikada, admitting to killing Pamela Wyatt. With his diplomatic immunity he is exonerated from any charges and is currently on his way back to Japan. The inspector tells Sipowicz that the two detectives who brought this light, Quinn and Slovak will get letters of commendation.

Quinn and Slovak raise some concerns about the confession and mention the conversation they had with Angelotti earlier that morning. Clark brings his concerns to Sipowicz and Sipowicz agrees to keep the case open and that he will worry about the bosses. Quinn and Slovak find the woman that Johnny Nikada was having lunch with. She tells them that if they want to know anything bad about him, she suggest that they talk to his uncle. Murphy and Ortiz go to talk with Heilbrenner's wife. She knew about her husband's mistress and that their relationship was ended and she doesn't believe that her husband is capable of the perversions that the detectives enlighten her with. The Chief of Detectives, Duffy, stops by to officially close the investigation, "is that understood?" Sgt. Sipowicz says it is.

Clark and Jones interview Johnny Nikada's uncle and he admits that his nephew has had a problem with gambling debts to a bookie named Segal. He also tells them that his nephew knew Robert Heilbrenner. As he was showing an apartment in the neighborhood Medavoy stops by to say hi, only everyone is much too busy to give him much more than the time of day. Murphy and Ortiz talk to the bookie, who tells them that today Johnny Nikada paid off the $110,000 he owed him. Jones and Clark catch up with Heilbrenner's driver and chauffeur him back to the precinct for further questioning.

They question him harder and they tell him that he could be an "accessory after the fact" if he doesn't tell them what happened at Pamela Wyatt's apartment building this morning. He tells them what transpired with Heilbrenner this morning and that he wants his conscience clear. Murphy, Ortiz and Sipowicz go to the Heilbrenner home where they arrest him. Back at the squad, Bale has come in to clean out his office. Downstairs Heilbrenner's attorney and Angelotti are their awaiting the arrival of their client and the detectives. Angelotti tells Sipowicz that he could have had him as a friend, instead of the enemy that he has become. Sipowicz tells him that he has work to do and the pressures of command keep mounting for him when Chief Duffy arrives. Duffy reads Sipowicz the riot act and warns him not to let it happen again. Bale comes into Sipowicz's office and tells him about the three things he has to worry about in his position, those above him, those below and still be able to live with himself. Bale believes that Sipowicz has a chance with the last two, but wishes him luck with the first and with that Bale turns over the office. The new guys say their farewell to Sipowicz, as does John Irvin, Murphy and Ortiz, Jones and finally Clark who tells him "Good night. Boss." Sipowicz finally sits down at his new desk as the camera pulls back through his office door and out the doorway of the 15 Squad. FADE TO BLACK.