CSI: Miami

Season 3 Episode 19

Sex & Taxes

Aired Sunday 10:00 PM Apr 11, 2005 on CBS
out of 10
User Rating
149 votes

By TV.com Users

Episode Summary

An IRS agent is killed while trying to repossess a delinquent taxpayer's yacht. Soon after, the CSIs discover a second IRS agent shot to death. Now, just when everyone has a reason to detest the IRS, Horatio must find who is behind what could possibly be a series of murders right before tax day.moreless

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  • the gang investigates the murder of an irs agent and in the process another irs agent turns up dead

    sorry i know thats kind of a short summary but thats really all i want to give away..well the first thing that made me really want to see this ep is the fact that zac efron is in it..yay..i love him..anyways it was a really good case..i didnt like the case about the first irs guy so much but when the second one turned up i was very intrigued..it started getting real interesting as it had its many twists and turns..i loved it when they told the whole story and both cases were wrapped up nicely and very interestingly for memoreless
  • Who would not like to have sex to a Rolls Royce? Okay, if you cannot have sex in a Rolls, then what about watching?

    Watch out for the little boys...they are as bad as the big boys...and the men. The show opens with a man defending his yatch. He may not be able to make the payments on it, but he will kill to protect it. And we little people worry about maintaining the American made car. Let's think about this.

    Okay and then there is the office politics. Worry if you get better at your job than the person who trained you. She/he may sabotage you. Yes, that person may invade your office and set you up for death. Of course, she may also just throw a wooden shoe in your machine....moreless
  • I love this episode!

    I watched this episode on living tv very early this morning, and i loved it!

    I have only seen about 2 other csi episodes and they were all really gruesome. I liked this episode because it had a pretty good storyline.

    It also helped that Zac Efron was in it!!! lol

    I think its so sweet when the dad tries to cover for his kids, but i think its so mean that they got in trouble because of that stupid secretary! I liked this episode because it shows what a family will do for each other. After watching this episode i am seriosly considering getting the box set of dvds, because if they are all as good as this one then they are certainly worth watching

David Caruso

David Caruso

Lieutenant Horatio Caine

Khandi Alexander

Khandi Alexander

Chief Medical Examiner Alexx Woods

Sofia Milos

Sofia Milos

Yelina Salas

Adam Rodriguez

Adam Rodriguez

Eric Delko

Emily Procter

Emily Procter

Calleigh Duquesne

Jonathan Togo

Jonathan Togo

Ryan Wolfe

Mark Deklin

Mark Deklin

Russell Edge

Guest Star

Randy J. Goodwin

Randy J. Goodwin

Jason Whitley

Guest Star

Chad Williams

Chad Williams

Kevin Renfro

Guest Star

Rex Linn

Rex Linn

Detective Frank Tripp

Recurring Role

Trivia, Notes, Quotes and Allusions


  • TRIVIA (5)

    • Goof: When they are showing the reconstruction of half a blood drop, there is a gap between the edge of the briefcase and the seat, due to the corner curve of the briefcase. If that had been the case, whatever blood fell off the briefcase would have become a "full" drop again when it hit the seat. The only way to get a half-drop would be if the briefcase had been flush to the seat with no notable gap, with no place to fall.

    • Goof: Horatio tells the suspect that IRS Agents are not allowed to carry guns. However, IRS Agents are, in fact, allowed to carry guns, especially Agents in the field.

    • Goof: Ms. Boone was surprised when it was pointed out to her that there were white lines on her finger nails. Middle class woman like Ms. Boone are very interested in maintaining their nails. She would have noticed the white lines due to poisoning before this incident.

    • Goof: Of course there would be gunshot residue on the first shooter's hand, considering that he just admitted to the crime.

    • Goof: At the beginning, the gun shot wound on the yacht owner's leg is straight across. The next time, it is shown it's diagonal.

  • QUOTES (11)

    • (Alexx is processing an IRS agent)
      Calleigh: I heard you've got a bullet for me.
      Alexx:(handing over the bullet to Calleigh) Tax refund!

    • (As Eric just comes out of the water in full scuba gear.)
      Ryan: Later.
      Eric: Where you going?
      Ryan: To find Horatio.
      Eric: You're not going to wait for me?
      Ryan: Well, he wanted our findings ASAP.
      Eric: Hey! I found those findings!

    • Calleigh: Who killed the tax man?

    • (Horatio has one last stand-off with the IRS)
      IRS Agent Boone: What do you want Lieutenant?
      Horatio: Dawson's typo... fixed.
      IRS Agent Boone: Dawson? Typo or not he kept a growing interest he never paid.
      Horatio: A clerical error that you committed sent his family to hell, I want you to get your white-out and correct it.
      IRS Agent Boone: Take a walk Lieutenant.
      Horatio: Mrs. Boone does your supervisor know that the check you shredded caused a young man to kill somebody?
      IRS Agent Boone: mmm... No.
      (Horatio pulls his cell phone out)
      Horatio: Surprising... I have your supervisor on speed dial (Horatio offers the phone to Agent Boone) Do you want to call him... or should I?

    • (Calleigh and Ryan process a car)
      Ryan: Ok I've got semen on the back seat.
      Calleigh: Along with the heels on the ceiling, it stands to reason.

    • (The Lab is after a divorcee who hid everything prior to the divorce)
      CSI Accountant Tech: You aware that Al Capone was brought down by an accountant.
      Calleigh: You bragging or you have something for me?

    • Calleigh: Can you think of anyone who might have specially hated Simon?
      IRS Agent Boone: We're tax collectors, everyone hates us.

    • Ryan: There's a lot of blood.
      Calleigh: Two holes in the chest will do that to you.

    • Timothy Dawson: (Referring to the Authorities) You think they even care about "the people" anymore?
      Horatio: Some of us do.

    • Russell Edge: She's a liar!
      Frank: Yeah, well, they all are after we divorce 'em.

    • Det. Tripp: Two bullets to the chest, our victim was Revenue Officer Simon Bremmer.
      Horatio: That's two in one day.
      Det. Tripp: IRS agents.
      Horatio: That's correct.
      Det. Tripp: Think there's any connection?
      Horatio: It's tax season.

  • NOTES (3)


    • The title of this episode is an allusion to the Benjamin Franklin quote, "In this world nothing can be said to be certain, except death and taxes."

    • At the end of this episode Timothy Dawson is declaring: I don't have much faith in the system anymore… "By the people, for the people".
      He is referring to the Abraham Lincoln's Gettysburg Address, made on 19 November 1863. Lincoln's last sentence was finishing by: "…this nation, under God, shall have a new birth of freedom -- and that government of the people, by the people, for the people, shall not perish from the earth."