Forty-two million in gold has been stolen from the Federal Reserve and only one of the thieves was caught. To catch the mastermind behind the heist of the decade, the U.S. Treasury Department is going to need fresh bait.

Landing in jail for a petty theft crime, Alvin finds himself sharing a cell with John Jaster (ROBERT PASTORELLI), the incarcerated half of the pair of high-tech thieves responsible for the missing gold. His partner, Bristol (DOUG HUTCHISON), is still at large. Alvin wants only to get out of prison and start fresh with his girlfriend, Lisa (KIMBERLY ELISE), and when the Feds, led by U.S. Treasury investigator Clenteen (DAVID MORSE), set him loose on a sketchy deal, he thinks his luck has finally changed.