George and Sam go undercover as IRS agents at Borden & Associates, a management office in Palm Beach, Florida, because five of the clientele have been murdered with one finger from their left hand missing. As Sam profiles the most likely suspect, Bobby O'Hara, whom shows a strong interest in her, the firms shadowy security chief, Leo Cantrell, becomes suspicious of Sam's true identity. Meanwhile, Kevin Miller, an arrogant FBI agent working the case, complicates the investigation much to Bailey's worry for Sam's safety and Miller's indifference to otherwise, while John works with the local police detective, Lt. Cynthia Ford, in discovering the bodies.