CSI: Miami

A man gets on a yacht in a hurry. Another man chasing him yells at him to get off his boat, threatening with a gun. The man on the boat also reaches inside his jacket, and gunshots are fired.

The man on the boat is dead, with a shot in the head. The owner of the boat, Jason Whitley, called it in. Whitley claims that the man had a tool bag and that's why he thought the man was a pro trying to steal his boat. There is a padlock among his tools. Horatio asks Whitley if he had trouble making payments on the yacht. He and Yelina are guessing that the intruder is a repo-man (man coming to repossess). Repo-man must identify himself first. Whitley replies the man had come to his house, but busted in and took his keys, and he didn't have time to call the police because the man was after his yacht. The guy had a gun; Whitley shows a wound on this thigh. Eric finds metal shavings near the ignition. No firearms on the boat, maybe in the waters. Alexx finds papers in the man's pocket. It is a Writ of Entry. This man is an IRS agent. The tools are a seizure kit. Whitley is a liar; IRS agents are not allowed to carry guns.

Alexx is processing the body. Calleigh comes in for the bullet. There is some fiber on the bullet. Calleigh looks through the victim's clothes and finds a bullet hole in his sleeve. Either defensive, or reaching for his gun.

Agent Melissa Boone comes from the IRS. The victim, Kevin Renfro, worked for her. Whitley is on Renfro's client list, with sixty thousand in back taxes. Whitley has also been labelled as a PDT, Potentially Dangerous Tax-payer, for threatening to kill.

Eric dives by the boat and finds a gun - a key gun. It makes a key on the spot. It matches the metal shavings that Eric had found. He hands the gun to Ryan, then asks Ryan for help to get out of the water. Ryan instead rushes away with the key gun. Horatio wanted it as soon as possible. Eric is left in the water by himself.

Ryan rushes the gun key to Horatio, who commends Ryan for the quick job. The wound on Whitley's thigh has a close proximity burn; it was self-inflicted. The agent probably took out from his pocket the key gun to claim that he will be coming to get everything. He was only doing his job. Whitley had tried to frame him. End of case.

Horatio gets a call from Frank. Another IRS agent has been found in a car with two shots in the chest, Simon Bremmer. It's tax season.

Calleigh and Ryan arrive at the scene. They find blood drops in the car; something with blood on it was taken. They also find a blood trail leading to the car. He was shot away from the car, then returned to the car. There are tire treads of another car, and 9mm caliber casings. Ryan wonders if they can ID the missing car from the tire treads. Calleigh tells Ryan that Eric is the tire expert, Ryan should talk to him. Ryan sighs, and seems a bit awkward.

Ryan is at the lab, looking up the tire catalogue for a match on the tire treads found at crime scene. Eric enters. Eric reminds Ryan that he is the tire expert. Ryan answers that he thought Eric was too busy. Eric responds that he has a lot of free time on his hands, since Ryan had closed the last case without him. The wheelbase is 140 inches, 21-inch tires, so Eric narrows it down to a Rolls Royce Phantom. There is an uneasy air between the two.

Alexx and Calleigh examine Simon's body. Bullet is fragmented. There are Mee's lines on his nails. He was being poisoned with heavy metal.

Agent Boone leads Calleigh and Ryan to Simon's office. They are going to take everything that Simon's lips or hands may have touched. Ryan finds one wall is full of hate letters with seizure amounts written in that Simon seemed to be proud of. One death threat is from Russell Edge, who owns a Rolls Royce and a 9mm gun.

Frank visits Russell Edge's house to look for the gun and car. The house is empty. Russell has nothing anymore, pared down before the divorce. Frank asks his ex-wife, Molly. She doesn't know where the car or gun is, but promises to bring in his business files.

Ryan tells Calleigh that the poison in Simon is Thallium. Calleigh already knows. Calleigh sarcastically says that of course she would have called Ryan, they always include each other. Ryan gets it - Eric. Word spreads fast. Ryan wonders if he should apologize. Calleigh advises him to apologize only if there is something to apologize for. They find that everything in Simon's office is tainted with the poison.

Ryan asks Eric to go through Simon's shredded waste, since Eric had said he had time. Eric is still a little sore for Ryan not giving a hand out by the boat, Ryan had just responded to Horatio's order of wanting things ASAP, and they seem to come to terms.

Eric finds a check for five thousand dollars, shredded. He locates a print on the check. It belongs to Agent Boone, the lady from IRS.

Agent Boone admits that she tried to take some of Simon's collections away. She is very competitive, and she was the one who had trained Simon, but Simon was going ahead of her. Eric looks at her hands. Her nails show Thallium. She panics, but Eric assures her she's OK. But she's been in Simon's office too much.

Calleigh informs Frank that the poison is Thallium Phosphate, insecticide, only used by professionals. One of Simon's PDTs owns a nursery, Carl Dawson.

Frank and Horatio go to the Dawson house for a surprise visit. There are seals and padlocks showing that the IRS has already seized the property. Horatio hears a sound inside. There is a man and two boys inside. The boys are his sons. The father is here to take some property which isn't his anymore. Frank tries to cuff him, but Horatio tells him not to, it's in front of his children. They are all taken in.

Carl Dawson claims that the IRS made a mistake in listing his wife's life insurance by two decimal points. IRS never listened; IRS never makes mistakes. He tried tax court, but the interest payments got him first. Carl was paying his installments when the IRS suddenly came and took away his house. The shredded check was a payment from him. Horatio asks how the check got to IRS. Carl says he sent the checks by mail. But there are no stamps, no postmarks on the envelope.

Horatio asks the sons, in the next room, if they took the poison to Simon. Seth, the older brother, admits he did, without his father knowing. When he delivered the check, he rubbed everything in Simon's room with the bug juice. But the poison worked too slow. Horatio thinks Seth shot Simon.

Calleigh talks to Ian, the accountant at CSI, who went through Russell Edge's business records. Russell bought a slew of warehouses, all already seized by the IRS. There is one warehouse that isn't his, owned by a Goldie Chariot. That doesn't sound like a real person. They find out that it is the name of the racehorse Russell once owned.

Calleigh and Ryan enter the warehouse. There are tire treads. They find the gun.

Ryan threatens Russell if they match the bullet to the one found in Simon, Russell will be gone. Russell still denies. Calleigh takes Ryan outside to tell him that the bullet in Simon was fragmented so they can't do a bullet comparison. Ian interrupts with the information that the Rolls Royce might be at a rented parking space, listed as feed storage.

Calleigh and Ryan check out the Rolls. There is a heel mark on the ceiling. Semen is in the back seat. Semen belongs to Simon. Ryan is confused - Russell was with Simon? Calleigh corrects, Russell's ex, Molly, was. She was the one who rented the parking space.

Molly was not happy with the divorce settlement so she took the Rolls. But she wasn't with it five minutes before Simon found it. She seduced him out of the seizure. Calleigh sees it that if Molly had access to the car, she had access to the gun. She says she didn't shoot him. She left him satisfied, but she had the creeps and wanted to leave as soon as possible. She thought she heard something, as if someone was watching.

They go back to the Rolls. Ryan finds something at the bottom edge of the window. Calleigh has an idea of what it is, as she swabs it. Ryan asks but Calleigh won't tell, because Ryan might run to Horatio with it, she teases.

Horatio and Frank are searching the Dawsons' car for a gun. Calleigh comes to report that the substance found on the Rolls was mucus, DNA is male. Frank didn't find a gun, but found a briefcase, with blood. Skip the gun.

Seth and Timothy are tested for DNA. Carl claims the briefcase is his, but the initials on it are "SLB". Timothy was at the Rolls Royce, looking in on Simon and Molly. The expectorant found on the car was Timothy's, from a sneeze. While Carl tells his sons to keep quiet, Seth says he shot Simon, because Simon took away Carl's business the day after he had promised he wouldn't. Carl says Seth is just covering for him. Then, as Seth tells him to shut up, little Timothy says Seth is lying. Timothy was the one who had shot Simon. He thought Simon was going to hurt them, like he hurt that woman.

Horatio gives Agent Boone the key to Russell's Rolls, then threatens her to correct the Dawson account, or he will call her supervisor about the shredded check. It was her shredded check that made a boy kill.

The Dawson property is released. Carl Dawson is still sore, can't believe the system anymore because of what happened to his boys. Horatio assures him that some people still care about the people.