Larry B. Max is an unusual specialist from a little-known branch of the IRS (Internal Revenue Service), the all-powerful tax collection agency in the United States, who has every technological method at his disposal to link high finance and high crime. Max unravels the financial and logistical organisations which support a huge drugs operation between Mexico and the US - but in the process the lines between legality and jobs for thousands of people, between prosperity and morals, become irrevocably blurred.