Sex & Taxes

Sex & Taxes
Season	3
Number	19
Writer	Ildy Modrovich
Director	Scott Shiffman
Original Airdate	April 11, 2005
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Sexes & Taxes is the nineteenth episode in Season Three of CSI: Miami.

Synopsis

An IRS agent is killed while trying to repossess a delinquent taxpayer's yacht. Soon after, the CSIs discover a second IRS agent shot to death. Now, just when everyone has a reason to detest the IRS, Horatio must find who is behind what could possibly be a series of murders right before tax day.

Plot

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 gunshot 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 thallium 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.

Calleigh has another lead: the poison was specifically thallium phosphate, or insecticide. One of Simon's potentially dangerous cases involved Carl Dawson, who owns a nursery that was recently seized by the IRS. Horatio and Tripp head to the nursery where they discover Carl and his two sons, Seth and Timothy, taking things from the confiscated property. Dawson isn't sorry to learn Simon is dead—he says the IRS made a clerical error with his wife's life insurance policy and that he's been paying for their mistake ever since. Dawson's older son, fifteen-year-old Seth, admits to poisoning the IRS caseworker when he delivered his father's checks to Simon.

Accountant Ian Sutter shows Calleigh Russell Edge's assets and they discover a warehouse in the name of one of his deceased racing horses. Calleigh and Ryan find all of Edge's valuables, including a gun cabinet with a 9 millimeter inside. The Rolls isn't present, and when they confront Edge, he denies involvement. Ian locates the rented parking space where the Rolls is being stored and Ryan and Calleigh seize the car. They find semen in the backseat, which turns out to match Simon Brewer. It turns out Russell's wife Molly found out where he was stashing the Rolls and stole it from him. When Simon caught her with it, the two had a tryst in the back seat in exchange for him letting her keep the car. She claims she left him alive.

The CSIs go back to the car and find a bit of mucus on the window of the Rolls. The DNA results reveal the donor is male. When Tripp discovers Simon's briefcase in Dawson's truck, Horatio has Dawson and his sons swabbed. The results reveal that the mucus is from Timothy, Dawson's youngest son. Seth confesses that he and Timothy followed Simon intending to confront him. Seth claims he shot the IRS worker, but Dawson interrupts saying that he shot him. Timothy then confesses: he shot Simon when he and Seth went to confront him. Dawson is distraught. Horatio confronts Melissa Boone and demands she fix the clerical error that cost Dawson and his family so much. She does and Dawson's business is returned to him. Horatio promises to help his sons.

Cast

Main Cast

• David Caruso as Horatio Caine
• Emily Procter as Calleigh Duquesne
• Adam Rodríguez as Eric Delko
• Jonathan Togo as Ryan Wolfe
• Khandi Alexander as Alexx Woods
• Sofia Milos as Yelina Salas

Guest Cast

• Rex Linn as Frank Tripp
• Randy J. Goodwin as James Whitney
• Chad Williams as Kevin Renfro
• Sandrine Holt as Melissa Boone
• David May as Simon Bremmer
• Mark Deklin as Russell Edge
• Andrea Roth as Molly Edge
• Tim Guinee as Carl Dawson
• Hunter Allen as Timothy Dawson
• Zac Efron as Seth Dawson
• Willie Garson as Ian Sutter

Major Events

• It's revealed that Ryan is left-handed.

Trivia

• Zac Efron (Seth Dawson) is known for playing Troy Bolton in the High School Musical trilogy.

See Also

• List of CSI: Miami episodes
• CSI:Miami Season 3
• Category:Images from Sex & Taxes