Murder in Miami. A framed cop. A friend in trouble.

Six months after catching Carl's murderer, Doug has been enjoying his new life: Freedom.

That was until his friend A-Rod calls… A-Rod is on the run. He was setup and needs Doug's help. Doug doesn't hesitate.

On the run, Doug and A-Rod come up with plan to defeat the architect of this situation: The Tax Man. When it comes to the Tax Man, everyone pays.

Welcome to a dark world of crooked cops and politicians, drug smugglers, and other denizens of Miami's underworld in a race against time.