When FBI agent Grayson Kincaid first encounters Olivia MacKenzie, she makes quite an impression. The beautiful, tough, young attorney has stumbled into the middle of an FBI sting operation and has reduced it to chaos. Kincaid's partner is furious and lets her know that she's ticked off the wrong guy - after all he's FBI. Olivia isn't intimidated by his partner's bullying because she's something even scarier - she's IRS.