- The team takes on a debt collector scamming innocent taxpayers, not knowing he is backed by a private militia.
- A particularly nasty crew targets working Americans who owe back taxes to the IRS but have already worked out a payment plan. Hardison follows the money through 3 shell companies to the owner of a debt collection agency, Hugh Whitman. He was District Manager of the IRS for 20 years. Eliot really wants to go fishing; he drags Hardison outside to play IRS agent in the Boondocks (where comms do not work) at Whitman's "safe bank" Turner Creek. As Sophie and Nate work the con, Parker accounts and conducts. But the Nature Boys decide not to ride the rails, preferring to stop a diabolical coup against the US Government.—LA-Lawyer
- A woman helps her daughter with her homework when there's a knock at the door. A man claiming to be from the IRS says he's there to collect on her back taxes and if she doesn't give him a credit card he'll come back with the sheriff and lock her out. She hands it over.
Cut to Claire talking to Nate in the bar. The man wasn't IRS and he maxed out her card. Nate says the guy was part of a scam targeting tax payers and promises he'll get her money back.
The Leveragers meet in condo HQ as Eliot whines about no time off. Hardison says the money traces back to a guy named Hugh Whitman at a debt collection agency. Nate thinks Hugh got a list of the people who owe taxes from someone at the IRS. Hardison says Whitman isn't anywhere on the 'net - like totally off the grid - but the money is at a tiny bank under the name Patriot Limited.
Nate wants Eliot and Hardison to convince Whitman his money isn't safe at the bank and Sophie will hook him with a new place to stash his cash.
Eliot's fired up about going to the bank in the boonies because they can finish up and go fishing. They go into the bank as members of the IRS investigation unit, saying they need records for Patriot Limited. A teller makes a call.
Meanwhile, Sophie approaches Whitman at his office (where he keeps a grenade on his desk). She tells him his money isn't safe as the scammer we saw at Claire's comes in to tell Whitman about the "IRS agents" at the bank. Whitman tells him to have a guy named Chester take care of them.
Whitman tests Sophie, mentioning a guy named Charlie Dean. Nate tells her to say Charlie is dead. Turns out he is. Sophie has Whitman's attention.
Back in the boonies, Eliot and Hardison are out of range to update Nate by comm and are getting ready to fish. They're stopped in the parking lot by a group of dudes in camo with guns trained on them. Then Eliot and Hardison are in the back of a van, handcuffed. Eliot listens as they drive, making a map in his head.
Sophie takes Whitman to his new bank -- a workout studio for women. Flash to Parker leading a spinning class until the ladies bail one by one. Meanwhile, Nate calls the manager to say a new gym is poaching his members. The manager comes out to see an empty gym and leaves.
Sophie introduces Whitman to Nate. Nate says he has several franchises to launder Whitman's money and he'll provide records showing it's clean. But he wants an answer quickly. Whitman asks to see the records, saying he used to be a district manager with the IRS.
Meanwhile, out in the woods, Eliot and Hardison seem to have been taken by a small anti-government militia. They call themselves freedom fighters. They think the two are really IRS and don't take kindly to it.
A young soldier readies the boys for execution by putting Hardison on his knees. He tries to do the same to Eliot, who growls, "Ain't gonna happen, bubba." Hardison asks for a cigarette. Eliot watches the dozens of men stack up boxes of guns as a teenager puts a cigarette in Hardison's mouth and fumbles to light it. Eliot takes advantage of the distraction to take out the guy with a gun on them and the two runs for the woods as the militia brings out the dogs.
Back in a cubicle farm, Parker calls someone to collect a balance, but sees it's for oncology. Instead, she hangs up and starts deleting debts as Nate checks in on comm to see why she's not at Whitman's office yet.
Out in the woods, Eliot calculates where they are based on the van's earlier speed and turns. They're still cuffed together.
Parker pokes through Whitman's office looking for his "super secret government document." She finds a book on a shelf that opens a spare room. It has various "patriot" items on the walls. Parker prints out the IRS files. She sees a wooden box like the one in the woods. She opens it and finds assault rifles. She tells Nate and Sophie via comm.
She finds flags and tells Nate, who starts a line about the government being broken. Whitman bites. He tells them his money belongs to the revolution. He tells them he had those "IRS agents taken care of."
Sophie and Nate blanch. They realize no one has talked to Eliot and Hardison lately. Nate tells Sophie he and Parker will find the boys and she can close Whitman.
Eliot rubs stinkweed on them to get the dogs off their scent, then makes a fake trail. Hardison continues freaking out as Eliot assures him he knows what he's doing; he's done it before, but last time the guy he was handcuffed to was already dead.
Nate gets through to them on comm for long enough for Eliot to say they're 17 miles north of town. Parker shows Nate photos from Whitman's office. They scan his map. Eliot and Hardison get a clear comm signal by climbing up in a tree. Nate tells them to head for train tracks a mile away. He's going to steal them a train.
In Whitman's office, he has a question about profit sharing for Sophie. She says Nate handles that. Parker sits back down at her cubicle and Nate has her use the company's caller ID faking system to call the Department of Transportation and make it look like his call is coming from Fitchburg.
He calls and says there are rocks on the tracks, then Sophie calls, then Parker. She reroutes a train. Nate tells the guys to look out for a beet train.
Whitman and Sophie strike a deal. Eliot and Hardison reach the train and are waiting to jump on it when one of the young militia members stops them. Eliot disarms him easily and they knock him out. But Hardison asks Eliot what he smelled at the camp.
Fertilizer and molasses, which can be reduced down for oil for a bomb. Eliot knows the bomb is only stable for 48 hours. Hardison says they have to go back and stop them. They miss the train.
In the office, Whitman's No. 2 hears Parker talking to Nate and calls Whitman to warn him. The way Whitman says, "I see." is enough to warn Sophie that the jig is up. Whitman tell his man that he'll handle things on his end but by the time he turns around, Sophie is gone. She warns Nate. Parker hears on the comm. No. 2 man tries to grab Parker but is held up for a few seconds by other employees. By the time he reaches her desk, she's gone.
Hardison tells Nate they're not the train as he and Eliot make weapons.
Parker sets the elevator to automatic emergency protocol and they head for the ground floor, bypassing Whitman. Nate pulls the fire alarm and the three of them walk out.
In the woods, Eliot sneaks up on hapless militia dudes and knocks them out. Hardison's trip wire trap takes out another guy, but suddenly they're surrounded.
Whitman gets to the bank in the boonies saying he wants to make a withdrawal.
Back at the militia HQ, Eliot says that while they think they have to kill for their own freedom, a real soldier would be willing to die for somebody else's.
Hardison asks about his cigarette and Eliot points to nearby gas tanks, with a cigarette burning down as a fuse. The tanks explode, knocking out militia men.
Whitman gets his money and gets in his Hummer and drives off as Nate watches.
Eliot and Hardison wake up among the rubble and get away just in time for Whitman to drive up and see the bomb fallout. His guys are stunned but alive. Whitman tells them there's too much heat on the organization and he has to get out of town.
Nate joins the boys in the woods. Hardison's pleased about making a bomb out of a Menthol light. Flash to him pocketing the matches and cigarette when the kid dropped them.
Nate gets on their frequency and pretends to be ATF, saying they're on site and closing in but warning his non-existing troops not to touch their cooperating witness, Whitman.
His guys hear and demand an explanation. He protests that he has their money and opens his briefcase, which has no money in it.
Flash to Sophie, Nate and Parker ("Who knew a sedan could hit 140?") arriving outside the bank. Parker hides under Whitman's car and swaps briefcases when he puts his down to open his car door.
Whitman's guys turn on him, saying they're going into town to get their money. They take him to the bank, which is now empty -- except for the FBI agents hiding to arrest them. They take all his guys into custody.
They find internal IRS documents in his briefcase, Sophie and Parker join them in FBI gear. Whitman sees Nate and protests that he's part of it, too, but of course the FBI isn't listening.
Later at the bar, Nate gives Claire the part time job of finding the names on the IRS list and getting them their money back.
Up in the condo, Hardison and Eliot enjoy some fishing with hats, waders and chairs to go along - on a video game.
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