To the outside world, Ben Thomas (Smith) is a cordial, atypically helpful agent for the Internal Revenue Service. But when he's alone, Ben is tormented by a tragic incident in his past, sinking into grief. He's even cut off communication with his beloved brother (Ealy). Nevertheless, Ben is especially interested in strangers with challenging circumstances. He's taken particular interest in Emily Posa (Dawson), a lovely young woman with congenital heart disease who is being audited by the IRS. Ben finds himself falling for Emily, and has to choose the best way to follow his heart.
Seeking to redeem himself, an IRS agent attempts to change the lives of seven people for the better, but complicates his plan when he falls in love with one of the seven.
An IRS agent with a secret sets out to change the lives of seven strangers.
