Reese and Finch take Bear to Dr. Rachel Jenson at the Animal Medical Center. She wonders what's wrong with the dog and they claim that Bear has been feeling depressed recently. As she goes to run some tests, Reese follows her and finds four ketamine thieves breaking in. They draw on Dr. Jenson, and Reese wounds three of them. The fourth one grabs Dr. Jenson to use as a hostage, but Bear brings him down and stands guard. Dr. Jenson thanks Finch for his help and he suggests that a chew toy might be a suitable reward.
The Machine intercepts a 911 call from Vanessa Watkins to the police, insisting that her husband disappeared off of their yacht.
Later, Finch tells Reese that they have a new Number, Vanessa Watkins. Vanessa is a prosecuting attorney and is married to Jeremy Watkins, a defense attorney who disappeared off of his yachts two days earlier. Reese goes to Vanessa's apartment and watches as she emerges with a close friend from college, Nicole Spencer. Detective Gary Cameron arrives and arrests Vanessa for Jeremy's murder. Reese wonders if they're too late but Finch points out that the Machine gave them Vanessa's Number after Jeremy disappeared.
Fusco is sent to listen in as Cameron interrogates Vanessa, and Finch and Reese listen in via Fusco's cell phone. Cameron plays the 911 call and informs her that they found gunshot residue on her hands. The detective figures that she plans to collect on the $5 million life insurance policy as well as inherit all of Jeremy's holdings. Vanessa denies it but Cameron informs her that a witness reporter her throwing a gun into the river. The police dredged the spot and came up with the murder weapon, Cameron offers Vanessa a deal if she pleads guilty, but Vanessa notes that they have a circumstantial case without Jeremy's corpse. Satisfied that she knows everything Cameron has on her, Vanessa asks for her lawyer.
Vanessa's attorney, Sarah Ellis, arrives and admits that she's surprise that Vanessa called her in given she told her boss she was lazy. Vanessa insists that Cameron turn off the cameras so that she can speak to her attorney in private. He does so but informs her that she'll be spending the night in lockup. Finch tells Reese that Vanessa carefully planned the whole thing out and waited to hear Cameron's evidence against her before lawyering up. The two men realize that anyone in lockup could try and kill Vanessa for revenge and they call Fusco to have him get her released. However, when Fusco goes into the interrogation, room, he finds Sarah unconscious on the floor in her bra and panties. They realize that Vanessa chose Sarah because they look similar. The prosecutor knocked Sarah out, dressed in her clothes, and casually walked out of the station.
The next day, the NYPD picks up Vanessa on a CCTV at the bus station buying a ticket and mobilizes to search the place. Carter and her partner Laskey are called in, while Fusco keeps an eye on the station and sends the security footage to Carter. As Carter searches for Vanessa, she spots Tierney nearby and advises Laskey to stay away from the detective. Meanwhile, Reese and Sam arrive at the station to look for Vanessa, but Finch realizes that Vanessa deliberately let herself be seen so the police would think she was leaving town. Sam searches the station for any clues while Finch reviews the security footage and discovers that Vanessa pickpocketed an old man's wallet. He sends Sam to talk to the man, who confirms that he lost his cell phone. Sam assures the man that she knows someone who can find it.
Once Finch traces the phone via the GPS, he sends Reese and Finch to a crack house. Several gangers are standing out front, and stare in surprise when Vanessa walks up to them and demands to see their leader, Reverb. Reese snaps a picture of Reverb when he comes out and Finch identifies him as a drug trafficker and murderer who Vanessa put away. However, Reverb was released early on his twenty-year sentence. Meanwhile, Reverb hugs Vanessa and thanks her for helping him get an early release. Carter calls Finch and tells him that the police have spotted Vanessa and are moving in. She also warns that Cameron has assigned Vanessa armed-and-dangerous status even though it's against procedure. Carter figures that Cameron really wants Vanessa captured... or dead.
Unaware that the police are moving in, Reverb gives Vanessa a brick of cocaine. The police pull up down the street and Vanessa and the gangers run off in separate directions. Vanessa head for the roof and Finch tells Carter, who goes after her. Carter approaches the suspected killer on the roof and says that she's there to help. Vanessa says that no one can help her but insists that she didn't kill her husband... and then jumps off the roof and into a passing garbage truck.
While the police secure the area, Carter meets Reese in an alleyway and tells him about Vanessa's claim of innocence. She believes that the prosecutor is telling the truth and tells Reese that she did some checking. During a murder trial, Jeremy and Vanessa were on opposing sides. Cameron was the chief witness and Jeremy portrayed him as a racist. Vanessa left the detective on his own and Cameron has regretted it ever since. As Reese walks away, Laskey enters the alleyway to get his partner, and Carter isn't sure if he saw Reese or not.
The next day, Sam returns to the library and argues with Finch about whether Vanessa is guilty or not. Sam figures that she is but Finch isn't so sure. Reese arrives and tells them about Carter's theory, but Sam is still unconvinced. Finch checks the stolen cell phone and discovers that Vanessa has ditched it. They figure that she'll need the money now that the police have frozen her accounts, and Sam suggests that Vanessa will sell the coke. To find her, Finch figures that they should monitor Nicole. He confirms that Nicole has a book club meeting that day and one member is listed as a Maybe. Sam says that she'll go in and assures the two men that she has a secret weapon to get an invite in.
When Sam arrives at Nicole's apartment, the woman says that a friend is going through a rough time and they're not meeting. Sam offers Nicole several bottles of wine and gets invited in. Nicole and the other two women, Olivia and Jillian, talk about Vanessa's marriage. Sam excuses herself to go to the bathroom and checks Nicole's computer instead. Finch checks and confirms that Vanessa isn't giving Nicole money, and that her cell phone has no calls from Vanessa. However, Nicole has been receiving calls from Nicole's boyfriend, "Hot Stuff." Finch also finds something else. He tells Sam what he's found and she goes out and confronts Nicole, gun drawn. Sam accuses Nicole of murdering Jeremy and framing Vanessa, because Nicole was sleeping with Jeremy. The former agent then sits down and casually says that she's there in case Vanessa comes looking to kill Nicole.
At the station, Fusco pulls up Cameron's files and then calls to tell Finch that the largest concentration of GSR was in Vanessa's cosmetics, meaning someone planted it there. Scott Rawlins, the man who claimed he saw Vanessa throw the gun into the river, is a security guard at the marine where the Watkins couple keeps their yacht. Reese tells Finch that he'll go talk to Rawlins.
As Carter and Laskey go out on patrol, Laskey asks about the man he saw her with. Carter says that it's personal and hints that she's having an affair. Her partner congratulates her, figuring that it's time she move in since Cal died.
Fusco pulls up the records on the Watkins yacht and discovers that it's about to be repossessed. Jeremy owed money to a mobster and had cleaned out all of his accounts except one, a charity named Innocence Now in Greenwich, CT. Finch tells Sam that she'll be going with Fusco to Greenwich to check out the charity. Meanwhile, Reese figures the Mob might have killed Jeremy to send a message to Vanessa to pay her husband's debts. As he gets to the marina, Reese see the police take Rawlins away. He's under arrest for possession--possession of the same brick of cocaine that Vanessa got from Reverb. Reese spots Vanessa walking away and realizes that she planted the drugs on Rawlins to discredit his testimony against her. As she starts to drive away, Reese intercepts her and takes her in.
At a safehouse, Carter meets up with Reese and Finch. They wonder what to do with Vanessa and Carter has an idea. They bring Vanessa in and inform her that they're going to hold a trial. If she convinces them that she's innocent then they'll set her up with a new ID. If not, they'll hand her over to the police. Vanessa remembers Carter from when the latter was a detective and figures that she's an honest cop, and agrees to their plan.
At the marina, Cameron reviews the security footage and spots Vanessa on the recording leaving in the stolen SUV. The famed Man in the Suit is in the back and Cameron figures that his murder suspect is involved with the man. He sends his men out to start searching the area, including Detective Tierney.
Vanessa begins her defense by saying that she knows someone planted the GSR on her cosmetics, because she swiped the report from Cameron's desk when she escaped the station. She figures that someone is trying to frame her, and claims that there was $50,000 in Rawlins' locker when she planted the coke. Carter notes that there's no chain of custody on the money. She wonders why Vanessa married Jeremy, who successfully defended killers, and Vanessa explains that Jeremy beat her in court on her first case. They went out afterward and fell in love. Carter notes Jeremy's debts and points out that the life insurance would clear them, but Vanessa explains that she and Jeremy had a living trust. If either one of them dies under mysterious circumstances, the other gets nothing and the money goes to Innocence Now. Vanessa admits that she knows very little about the charity because Jeremy handled all of the paperwork. As to the night on the yacht, someone had sent her a threatening note demanding money. She confronted Jeremy on the yacht and they argued. Vanessa went below to clear her head and when she came back up, Jeremy was gone and she called 911.
Fusco and Sam drive to Connecticut and talk to the banker who handle the Innocence Now account. As the man, Frank Morton, brings up the account, Finch calls to have Fusco confirm that Vanessa is a cosigner. Frank informs them that there was $20 million in the account... until that morning, when a cosigner withdrew the entire amount.
Carter lays her theory out for Vanessa. Vanessa knew that Jeremy was having an affair with Nicole. However, Vanessa informs them that she did, but that she had an affair of her own. She gives Finch her second email account and he confirms that Vanessa was corresponding with a secret lover. Vanessa says that she had been struggling with her life for the last year and found out that Jeremy was having affairs. She broke it off with her lover and Jeremy claimed that he did the same. They then went out on the yacht in an attempt to rekindle their marriage. Carter hands Vanessa a photo of Jeremy and tells the woman to look her in the eye and says that she still loved Jeremy. Vanessa does so and Carter tells her that Jeremy was having an affair with Nicole.
Cameron and his men close in on the safehouse and Finch, hearing them on the police scanner, realizes that they're running out of time. Finch and Carter both believe that there's enough reasonable doubt in their mind to clear Vanessa. Before they can tell her the good news, Sam calls to send them a photo of the cosigner who took the money out of the bank: Jeremy, using a fake ID. They break the news to Vanessa and warn her that she's the only thing standing between Jeremy and his new life. Meanwhile, Cameron and his men storm the building after receiving a tip on a specific room. They break in only to discover that it contains an illegal gambling ring. When Cameron wonders who gave them the tip, a uniform confirms that it was a Mr. Swan.
Reese leaves with Vanessa and Carter and Finch listen in on the police scanner. Carter realizes that Finch set the whole thing up and he admits that Zoe tipped him off to the ring. Reese drove the SVU across town and parked it next to the building.
At the bus station, Vanessa asks Reese if he's ever had to start over again because someone tried to kill him. She figures that her husband will find her, but Reese assures her that Jeremy won't come after someone as smart and strong as she is. Vanessa isn't reassures and Reese gives her a gun. She thanks him for everything and then goes to board a bus.
As Carter prepares to leave, she notices that Vanessa tore up the photo of Jeremy that she handed to the prosecutor earlier. She remembers that Vanessa tore it up before they told her that Jeremy framed her for murder. Finch checks the records and learns that Vanessa was the one who got the fake ID for Jeremy. She also got one for her own use, and they realize that Jeremy and Vanessa were working together to embezzle the money from the charity and disappear. However, Jeremy double-crossed his wife, framing her for his murder. Finch calls Reese and tells him what they've uncovered, and Reese confirms that Vanessa didn't get on the bus leaving town. They figure that Vanessa will track down Jeremy and kill him, and Finch realizes how Jeremy plans to get out of town.
Laskey goes to the park and meets with his contact: Tierney. The rookie tells Tierney that Carter is starting to trust him, and that she meets with the Man in the Suit.
Jeremy boards his yacht at the marina and calls to Nicole. However, he finds Vanessa waiting for him with Reese's gun. She tells him that she knows all about his plan to double-cross her. Jeremy tries to sweet-talk her as Reese comes in. Disgusted, Vanessa says that she loved Jeremy and hoped to have a new life with him when they fled the country. She prepares to shoot, figuring she has nothing to lose since the police already believe that she murdered him. Jeremy asks Reese to do something, but Reese tells them that his job is to stop bad things from happening... and he doesn't see what is going to happen there as a bad thing. He then takes out his spare gun, careful to wipe his fingerprints, and puts it on the table near Jeremy. Reese then walks out, unties the yacht from the pier, and sets it adrift. Finch calls to ask how Vanessa is, and Reese says that he doesn't know. As he walks away, Reese hears two gunshots and ignores them.