A single father who is a new IRS agent, his cherished and imaginative little girl, a divorced woman having second thoughts about motherhood, a couple who think two ways about becoming parents, a mysterious and crooked financial wizard — these are the people from whose relationships, enterprises, gains, and losses this story is woven.  

Has there been a crime and, if so, can the miscreant be caught?  How valid are the claims of a father and a mother?  When they clash, what becomes of their child?