Kate Winters is a tax inspector who is paying a courtesy call on small business owner Dave, telling him that he has had all the time that can be afforded him to pay his taxes, and if he doesn't pay up then his debt will be sent to collections. Dave argues that his business is only a year old and he needs to reinvest the money, not give it to the IRS. Kate remains adamant, and after some further argument, Dave apparently agrees to make the payment. When he goes to a drawer to retrieve what Kate assumes is a check, she herself looking smug because she thinks she has dealt with this troublesom...

Kate Winters is a tax inspector who is paying a courtesy call on small business owner Dave, telling him that he has had all the time that can be afforded him to pay his taxes, and if he doesn't pay up then his debt will be sent to collections. Dave argues that his business is only a year old and he needs to reinvest the money, not give it to the IRS. Kate remains adamant, and after some further argument, Dave apparently agrees to make the payment. When he goes to a drawer to retrieve what Kate assumes is a check, she herself looking smug because she thinks she has dealt with this troublesome character, what he in fact produces gives her serious cause for concern. Now that he has the upper hand, albeit, he decides to humiliate this arrogant tax inspector by her to take off her clothes. Kate can't believe this is really happening and refuses, but Dave's method of coercion is not to be denied. Finally, both annoyed and clearly embarrassed, Kate undresses herself in front of this man. He makes her keep going until she is naked. Kate does her best to cover her more private areas using arms and hands, so Dave decides to put a stop to that by cuffing her wrists behind her back. He then positions her in front of the window and makes her just stand there, while Kate continues trying to reason with him. Alas, she is no longer in a very strong bargaining position. She tries to get him to release her by promising to pay his debt herself, saying she will do anything. When Dave suggests he might come over and grope her boobs, she realizes how hopeless her situation really is.