Ray a reputable Certified Public Accountant with his own business is manipulated into helping Jason open a Tax Preparation Firm.Jason Librarian at the Local Correctional Facility along with inmate Christopher have a profitable business filing fraud tax returns. Ray is innocent and vows to clear his name while serving time for a crime he didn't commit. Can he prove he is innocent and negotiate a early release? What will the effects be on his family. What will he return home to?