 Celeste Baume, a temperamental businesswoman, causes Markowitz no end of problems when she takes exception to the attitude of an IRS auditor. Meanwhile, Rollins defends a gay art theft who claims that the arresting policeman entrapped him by becoming his lover. Also, Mullaney s prosecution of a juvenile offender charged with the shooting death of another youth raises his doubts about his own ability to be a parent to Roxanne s baby.