A Chinese/American IRS Agent dutifully uncovers a wealthy and flamboyant Chinese immigrant for embezzling large amounts of money and avoiding her fair share of taxes. The agent's marriage and patriotic loyalty are shaken when the wealthy woman seduces him with large amounts of cash and a hotel room key. When he accepts her advances, he is arrested by his female seducer who is an undercover special agent and patriotic American desperate to stop all who abuse foreigners.