Patrick S Lanigan, a junior partner in a law firm in Biloxi, Mississippi, gets wind of a scheme to defraud the US Government over a shipbuilding overcharging scheme. His firm is deeply involved in the scam, and they're planning to keep him out of it. He bides his time, secretly collecting evidence and then disappears in a fake death. A body is later found and is identified as his body burned in a car crash and is buried under his name. Patrick watched his own funeral from a nearby tree with binoculars. His wife Trudy received $2.5 million in life insurance.
Six weeks later, $90 million vanishes from the law firm's off-shore bank account, and Lanigan is suspected.
Over four years later, Patrick is discovered living a new life in Ponta Pora, Brazil, a small town on the border of Paraguay under the name Danilo Silva. His girlfriend is Brazillian lawyer Eva Miranda. Patrick is kidnapped and tortured (by Guy, Jack Stephano's Employee) to reveal the location of the money, which conveniently, Lanigan doesn't know. Before he is tortured more or even killed the FBI is informed by Eva and he is rescued and repatriated.
With the FBI and police eager to convict him on numerous charges, Patrick, while slowly recovering from horrific injuries, schemes with his lawyer Sandy McDermott (to sue the FBI), to defend the charges while revealing details of the scam. His wife Trudy files for divorce while her long-time boyfriend Lance went in the market for a hitman.