When a CIA agent, Trent Kort contacts Gibbs to call in a favor, Gibbs agrees to meet him at an abandoned warehouse. But when Gibbs arrives, he sees that Kort is not alone - he is in the warehouse with two dead men. Kort insists they were dead before he arrived; they shot each other, he says. Gibbs doesn't buy Kort's story, but he plays along anyway.
Kort tells Gibbs he'd been tracking a man named Jonathan Siravo, who is listed as an "NCIS Most Wanted" international criminal. Kort went to the warehouse after he received intelligence information that Siravo was scheduled to meet someone there.
Gibbs stays on with Kort, and the pair wait to take Siravo down. But Siravo never shows - the man who finally arrives claims to be Siravo's accountant, Perry Sterling. When he is taken into custody, Sterling offers to talk in exchange for full immunity.
As they try to dig out more information on Siravo, the team hides Sterling away at a safe house. They eventually track Siravo down at a farmhouse - except Siravo is actually an elderly man in a coma. It turns out the old man's identity was stolen; Siravo was a cover for Perry Sterling.
The team finally discovers that Kort's entire operation was intended to drain $350 million from "Siravo's" offshore accounts, to benefit the CIA and to put Kort in better standing with his superiors.