The crook Ray Elliot, whose former partner Jack is under a five million dollars contract, believes in statistics and runs a risk assessment and managing business, actually a front for a company that provides alibis to adulterous people that cheat their mates. He does not accept to give alibis for crimes and he has just hired the alluring Lola to be his assistant. When Wendell Hatch, the reckless son of his wealthy client Robert Hatch, accidentally kills his masochist date Heather in a kinky S&M game, Ray breaks his rules to protect his own name and hire some guys to clean the bedroom and vanish the body. Sooner Ray has many problems to resolve: the police is in his tail trying to find a clue about the disappearance of Heather; her jealous Mexican-American boyfriend wishes revenge against the murderer; Wendell is upset because Ray told his father about the crime; Robert is angry and hires the hit-man Mormon to kill Ray...