After transmigrating from a canyon battlefield to Philadelphia, Su Yi takes over the identity of a tax investigator with the same name and unexpectedly activates the Tax System. Armed with powerful tax-auditing tools, he uses both force and persuasion to collect taxes from gangsters, prostitutes, and crooked cops. He puts arrogant forces in their place through sheer ability and, in the chaos of Chinatown, establishes rules of his own in the name of the IRS.
