It's another typical day at the SIU, as Joe complains to Nash he is about to be audited by the IRS. At the end of the day, Nash receives a call from his friend Rick Hawks - Rick asks Nash to meet him at a Cuban bar. Rick introduces Elvis Lima, who offers Nash $500,000 to bring his girlfriend Kit Miller to Lima. Nash refuses, as Lima and his thugs draw guns. Four thugs are shot by Nash, as Rick struggles with Lima to take away his gun. But a shotgun-toting waitress finally has the draw on Nash.
Joe and the SIU discover the abandoned 'Cuda, and four thugs shot. One of the shot thugs, Ritchie, tells Joe that Jimmy Chuffa was there, and that Nash and Rick were taken away. Joe receives a cell call from Nash that confirms Nash and Rick are kidnapped, as Lima demands a trade for Kit Miller.
Chained to pipes in a boiler room, Rick tells his story to Nash. Rick owes Lima money from gambling debts, and in exchange Rick introduced Nash as a way for Lima to get Kit Miller. U.S. Marshal Dwayne Fitz reveals to Joe that Rick has been suspended from the Marshal service for illegal gambling, and that Dwayne also wants Kit Miller back in Miami.
Interrogation of Jimmy Chuffa reveals that Kit Miller ripped off $10 million of Lima's drug proceeds. Kit Miller seems to know nothing, as she is moved to a hotel safe house. Nash and Rick escape by getting one of the thugs close and knocking him out. Nash e-mails Joe using the thug's mini-computer. Joe arrives with squad cars, but Lima has escaped.
Kit, at the hotel safe house, escapes from Cassidy. Money launderer Charlie reveals that there is another Kit Miller out there. The fake Kit Miller meets the real Kit Miller - she was paid one million dollars to stand in for her friend. But she demands more money, as U.S. Marshal Dwayne shows up. Dwayne kills the fake Kit, as Dwayne and the real Kit have sex on the bed.
Nash and the SIU discover the fake Kit's body, and it looks like Lima did it. Her real identity is Sally Broils, Kit's best friend from high school. Charlie, the money launderer is brought back for interrogation. Charlie reveals that Lima is after him too, for the $10 million. Charlie agrees to meet with Lima, but Nash, Rick and Joe are there. Lima goes down shooting, as Nash returns fire and wounds Lima.
Meanwhile, Joe is caught in the middle of a lover's spat between the IRS auditor Chet and Joe's accountant Pepe. The spat escalates, with Joe having to at first pay $1800, then $3600, and finally $30,000. Joe plays marriage counselor and gets Pepe and Chet back together again, but Joe must still pay $3600 in unallowed deductions.
Rick meets with Dwayne to cut a deal - they'll make Kit the fall guy, while Rick gets $2 million, and Dwayne walks away with $8 million. Dwayne reveals the location of Kit, and Kit is arrested. As Dwayne goes to pick up his stash of money hidden in a Chinese kitchen, Rick and the SIU are there to arrest Dwayne. Antwon and Rachel report that $2 million is missing from an expected total of $10 million, but Rick shows up with the missing $2 million. Rick and Nash walk away, as Nash agrees to give Rick a ride to the airport back to Miami.
For more, see commentary for Episode 114