When an attractive woman arrives outside your home in a car and climbs out to greet you, the last thing you want to hear her say is: "I'm from the IRS and I'm here to audit your business accounts for the past five years. You were given ninety days to get your paperwork ready for inspection." If you don't want to be audited, what do you do? This man chooses to land her a punch and send her to the ground. When the woman, Keri, recovers, she slowly realizes she has been tied to a chair in the man's house, and he is threatening to shut her up by sticking duct tape over her mouth. When Keri points out that her work colleagues know where she is, he calls her office on her phone and forces her to tell the receptionist that she has a family emergency and won't be back in that day. In fact, she says, she needs a leave of absence. Now that no one will come looking for his victim, the man gags her with the tape and leaves her alone. Frightened, Keri struggles against her bonds but they are tight. This does not deter her and she keeps trying. Her efforts are rewarded after a while because she manages to free her hands. After releasing herself, she grabs her car keys and document case and quietly leaves the house. She jumps into her car and starts the engine, releasing a sigh of relief that she has managed to get away from this crazy man. She is about to put the car into gear when a hand bearing a white cloth circles around her head, and the cloth is clamped over her nose and mouth. Keri claws at the hand pressing on the cloth, stopping her from breathing fresh air. After a few involuntary breathes she feels the world slipping away once more. When she wakes next time, Keri finds herself hogtied and gagged in the back of another vehicle, with the man leaning in and tells her that he really doesn't want to be audited, and he has no intention of letting her go. To entertain himself, the man frees her later, all apart from the gag, and forces her to strip down to her bra and panties before handcuffing herself to an overhead chair. He comes in a minute later and zipties her ankles together, and then leaves her to endure the discomfort and embarrassment of being forced to stand before him in just her underwear. Not satisfied that he has made her suffer enough yet, the man next tapes Keri to a pole in his basement using duct tape. When she keeps trying to reason with her, he duct tapes her mouth, wrapping the tape around the pole at the same time, immobilizing her head. When the man leaves her alone again, Keri stands there helpless, aware now that she is not going to escape again. If only she had been able to tip off her work colleagues, but as things stood, no one was going to come looking for her.

30 minutes 18 seconds - 1920x1080 pixels - MP4: 1,404.5 MB