Bud Robinson's cozy, middle-class life is turned topsy-turvy by a federal tax audit secretly set up by a renegade administrator determined to instill fear of the IRS in his district. Staggered by a bill of $28,396.84 for five years' worth of penalties and disallowed deductions, Bud loses his sporting goods store and his house. He also loses his senses -- and threatens to blow up the IRS Building. Captured and brought to trial, Bud exposes the IRS' tactics in a riotous courtroom finale.