Thirteen year old Bobby Bain is helpful, friendly, well-loved by all. Bobby also has a dark side. He lures his girlfriend into the blackness of an abandoned coal mine, rapes her and then maneuvers her into the open mouth of a deep elevator shaft-down, down to her death. Months later Bobby watches Internal Revenue agents sell his father's machine shop for back taxes. And then he finds his father dying at the end of a rope, a suicide. Bobby swears vengeance-he will kill federal tax collectors.
Years pass and Bobby embarks on his mission. He kills two IRS agents and others in spectacular ways, leaving no clues to his identity. Federal and local lawmen join forces and get on the killer's trail. The action rages across Ohio to the abandoned coal mine where young Bobby did his first killing.