When a large amount of money is stolen from a casino vault in the remote desert town of Push, Nevada, IRS agent Jim Prufrock gets a tip that the theft could be embezzlement, so he goes to investigate. He's not made to feel welcome, however, as he is told either to get out of town or ""take careful steps,"" and a meeting with the casino manager ends with threats.

With the increase in dead bodies around town, Sheriff Gaines and Deputy Dawn arrest Jim as a possible serial killer. Or is it just a trumped-up charge to keep him from investigating further?