Die Fahnderin: The state of North Rhine-Westphalia has purchased a CD containing files from a Swiss bank. It contains files on more than 800 tax evaders. However, there is not enough tax investigation staff to process all the cases before the statute of limitations expires. The successful tax investigator Karola Kahane decides to pick out a particularly prominent name from the list. Her goal: finally, a tax evader who had failed to declare more than one million euros should actually go to prison for stealing from the community.