The show begins with a shot of feet going into shoes. A man dressed in a suit grabs his suitcase, looks in the mirror and says, "Look out Fair Oaks here I come." He goes out the door and his wife is waiting for him with lunch in hand at the end of his walk. He takes the lunch, and advises her, "Well, it's my first day as my own boss. I don't know when I'm going to be home." She supportively tells him, "You're an accountant Andy Barker. You go where the numbers take you." She straightens his tie, kisses him and sends him off to start his day.
Andy pulls into a mini-mall parking lot and gets his office ready to begin his day promptly by 9:00 am. He looks at his phone as if he can will it to ring. He drums his fingers on his desk and shifts around his office with nothing to do.
Andy steps out of the office, carrying a cup of coffee he checks for messages. There are none. As he heads back to his office he hears, "Best accountant in a film." Confused, he looks in the direction of the voice to find the proprietor of the video store "Video Riot" heading in his direction. The man begins rattling off some movie trivia about an accountant in a movie made back in the 40's that means nothing to Andy. He introduces himself as Simon, he runs the video store. Simon pulls out a Barbie doll, it is of Sandra Bullock. Simon made it to mock the movie "Miss Congeniality 2" and he gives it to Andy. It can speak phrases through a remote control.
Simon welcomes Andy to "Fair Oaks Plaza" and gives him a rundown of the other shops in the plaza. He warns Andy not to park in front of the Christian book store unless he wants to get towed and suggests "The Kebab House" as the best place to eat. The restaurant is VERY patriotic. Simon says the man went overboard after 9/11. Andy tells him, "Well, maybe we can have lunch there sometime." Simon starts in that direction and says, "Oh I'd love that, let's go." Andy halts him with a reminder that it is 4:30 in the afternoon. Simon tries to play it off by saying how busy he is. Andy mentions that he himself is swamped.
In bed that night Andy is disappointed in the lack of clients. His wife, continuing to be supportive, reminds him he will have radio commercials beginning in the morning. The radio is played in the morning. In Spanish. The phone does not ring. Andy has his door propped open and the wind knocks his plaque down. As he goes to pick up a woman appears before him asking if this is "Suite 210." Assuming she is there for accounting advise he invites her inside.
The woman says she is Nadia Karensky and her husband is dead. She shows Andy a picture of him. Andy offers condolences. He asks her not to smoke, she ignores him and lights her cigarette. She tells Andy she does not think her husband is dead. She wants Andy to find him. Andy is confused and trying to protest. She mentions their son is sick and gives Andy an envelope with $4,000 in it. She gives Andy her number and tells him to call. He is awkwardly trying to protest but can't get the words out and Nadia leaves the office. Andy looks at the card she wrote her phone number on. The reserve is a business card for "Lew Staziak, Private Investigator."
Andy and Simon are eating at "The Kebab House." Andy tells Simon he wishes he could help the woman, she seems so desperate. Simon suggests the woman is a fake, not the wife. He says the woman is like in the movie "Chinatown" pretending to be the wife. Andy just says that he has never seen "Chinatown" and will return the money, tell her to go to the police. Their food is served. The proprietor, Wally, pulls up a chair wanting to know why Andy is going to the police. Andy explains. Wally tells Andy he can not send her to the police. Wally mentions Chinatown and Simon tells Andy, "See. This man came to America in the wheel well of a jumbo jet and he's seen it." Andy reminds them he is not a private eye.
Back in his office Andy sets the envelope of money aside and sighing, looks up Nadia's husband on the internet. Nikolai Karensky is listed as a crime fighting councilman. When the article mentions a tax return Andy smiles and says, "Ooh tax return. Things just got interesting." He clicks the link to view the return but the web link has expired. Disappointed, Andy says, "Cheese and crackers!"
Andy goes to the office of "The Long Beach Star" newspaper. Going to the counter he inquires about the tax return he called about. The woman, who was playing a handheld video game when Andy came in, tells him, "Sir I get four sometimes five calls a day. I can't keep track of every single one." Andy looks down and Karensky's file is on her counter. He points to it and asks, "Isn't that it right there?" Without looking down she says, "Could be, I'd have to check." She still looks directly at Andy and continues, "Yeah, that's it." She wants to see Andy's Metro Press card, which he of course doesn't have. He asks if he can peek and she sarcastically says, "Sure. I'd do anything for you!" She returns to her game but slaps Andy's hand as he reaches to the file.
The clerk answers the phone and Andy slips a cd into a departing woman's purse which sets off the sensors. As the clerk begins to search the woman's bag, Andy slips the file into his jacket. As he passes the woman he wronged he tells her he is sorry. Andy sits in a lot, looking in the file when Simon calls. The landlord was looking for Andy, wanting rent. Andy tells Simon that Karensky's '04 tax return shows a donation to a church for $7,200. Simon's call waiting kicks in and he puts Andy on hold. He tells the caller, "Uh I'm sorry, we don't have 'Meet the Fockers'" even though there is a stand full of the movie next to his counter. He returns to Andy. Andy says Karensky didn't take the donation as a deduction. Andy looks at the notepad where he wrote 'Rent' to remind himself about the landlord and looks back at the tax return in his hand.
It is night when Andy arrives at the church. The priest answers the door, hurrying Andy as he is cooking hamburgers. Andy shows him Karensky's picture and the priests knowing him. Andy is walking down the church steps when he looks up the street and sees a man departing a building. The man resembles Karensky and Andy gives chase. He catches him and Karensky wants to know what Andy wants, how he found him. Andy says from his tax return. He figured Karensky paid the church for rent to hide. Karensky says he has to hide to protect his wife. Andy tells him his wife misses him. Karensky asks how she is. Andy says she is concerned about their son. A van is seen coming up the street, and Karensky tells Andy they have no children. Two men get out of the van, grab Karensky and hit Andy knocking him down. As Andy looks up at the van leaving he says, "Chinatown". The priest watches the whole scene from a window, eating his hamburger.
Andy's wife comes for him. She tells him, "Andy you could have been killed. Running around in back alleyways in the middle of the night like a crazy man." She reminds Andy that he is an accountant. Andy admits that looking for Karensky gave him a rush. She wants to know if Andy is doing pot. Andy tells her, "You know that feeling that I get when I hit the equal sign on the calculator and the number on the calculator is the same number that's on the worksheet? It felt like that honey." His wife wants him to go to the police and let them handle it. Andy agrees even though he has found Lew's card and it has given him an idea.
Lew is in a wheelchair in a nursing home. Andy tells Lew a woman came to him, thinking he was Lew, wanting help to find her husband. Lew says, "And you knew she wasn't really the guy's wife so you tailed her?" Andy tells him he tracked the guy down. He tells Lew someone followed him and took Karensky. Lew says Andy has maybe 12 hours to find Karensky before they whack him. Andy asks if he wants to take over the case. Lew says, "You got your boy in hot water. Let's see if you got the 'Mike and Ike's' to get him out."
Andy goes to Simon for help. Wally is messing with the surveillance cameras in his restaurant and Andy realizes Wally might have gotten Nadia on camera. They look through the tapes and find the van. It has "Duffy Plumbing Supply" on the side of the van. Simon and Andy go to stake out the plumbing store. Andy is playing with the Sandra Bullock Barbie doll. The van pulls in and two men grab a rolled up carpet from the back of the van. Andy gets out of the car, but Simon departs and rolls over the hood. He crouches next to the driver's side after he lands.
Andy and Simon sneak into the warehouse and see Karensky dumped from the carpet. There are now three men in the warehouse with Karensky. Andy approaches the men who think he is Lew. Andy corrects them and Simon follows, introducing himself to the three men. Simon tells the thug with his hand in his pocket that he is imitating 'Godfather 1' and doesn't have a gun. He suggests it is just a finger. The man pulls a gun and fires at the ceiling. Andy asks them to let Karensky go. "Nadia" arrives with another man and Andy tells her he has a bone to pick with her. She tells her thugs to beat them to death.
Suddenly a voice is heard to say the building is surrounded. The voice continues, changing to Andy's voice asking if the thing is recording. The Sandra doll is shown before a microphone in the warehouse office and switches to Sandra's voice quoting the movie. In the confusion Simon and Karensky run. Andy follows and "Nadia" sends her men after them. The thugs open fire.
Andy, Simon and Karensky make it to the car, the thugs jump in the van to give chase. Andy tells Karensky to give him the baby seat in the back and throws it out the window. The thug says, "His baby, his baby. He is throwing his baby" and the van swerves to avoid it. They get away. Simon gives directions that Andy does not follow. He has a 2:30 appointment with a client. The van is back on their trail. Andy pulls up to a warehouse full of men working. Andy gets Ron Davies, his appointment, in the car and races away. The van still follows.
During the car chase Ron explains to Andy his financial situation, they talk about what best to do. Andy maneuvers around and escapes the bad guys, talking business the whole time. The police pull up behind the van, which is pinned in an alley.
Andy is washing his car when Lew comes to house. Lew suggests that Andy has a knack for detective work. Lew has a file in his hand. He shows it to Andy wanting him to take the case. He wants Andy's help to get the man out of town. Andy wants to know where to find the guy. Lew indicates the car parked at the curb. Suddenly, another car approaches and the man jumps from the car and takes off up the street. Andy says, "I got hot links I was gonna grill" but he chases after the group.