CSI: Miami--'Sex And Taxes'

CSI Files

Captain
Synopsis:

Two men exchange gunfire, one on a boat, the other on the marina. It doesn't end well for the one on the boat. The man on the marina, Jason Whitely, claims it was self-defense--the man was trying to steal his boat and shot at him first. Jason shows Horatio a wound he claims came from the other man's gun. But no gun is found on board and when Horatio looks at the papers the man was carrying he realizes the victim, Kevin Renfro, was an IRS agent with orders to seize Jason's boat. The evidence closes in on Jason quickly: Melissa Boone, another IRS agent, informs Horatio that Jason owed sixty thousand dollars in taxes. Delko retrieves the IRS man's gun, which Ryan rushes to Horatio. It turns out to be a key gun--a device which can be used to create keys quickly. Horatio examines Jason's wound and sees powder burns--he was shot at close range. Jason shot himself after killing Kevin. Jason finally relents, angrily lamenting that the IRS was taking his life, piece by piece.

As soon as Horatio closes the case, Frank Tripp calls him to another one: Simon Bremmer, also an IRS agent, lies dead in his car, with two gun shot wounds to the chest. Ryan notices half a blood drop, indicating something was taken from the car, and also a blood trail leading to the car, suggesting Simon was shot away from the vehicle. Calleigh retrieves a 9 millimeter casing and tells Ryan to consult with Delko about the tire treads near the car. Ryan hits the books himself, avoiding Delko, who is irritated that Ryan took the evidence he found to Horatio without him. Delko sees what Ryan is doing and says the treads look like those of a Rolls Royce. Calleigh doesn't have much luck with the bullet--it shattered inside his body. But Alexx notices Mees' lines on Simon's nails: he was being poisoned.

Calleigh and Ryan go to Simon's office and collect his desk items. Ryan looks at the list of potentially dangerous clients and comes up with Russell Edge, who happens to own a Rolls Royce and a 9 millimeter gun. Tripp pays Russell a visit at his house and finds it totally cleaned out. Edge claims to be hiding his assets from his ex-wife Molly. Tripp talks to Molly who offers to turn over copies of Russell's old business files. Calleigh has discovered that Simon was being poisoned with thallium, and Ryan sullenly asks her if she was going to tell him. She's heard about the incident with Delko and he asks her if he should apologize. The CSIs spray Simon's office supplies and find thalium all over everything. Ryan takes the shreddings from Simon's office and gives them to Delko to process as a peace offering. Delko discovers a shredded check for five thousand dollars with a print on it: it belongs to Melissa Boone. Delko confronts Melissa, who admits she shredded some of Simon's checks to slow him down, but denies poisoning or shooting him. Delko spots Mees' lines on her nails and realizes she was poisoned when she was in Simon's office.

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