A young actor and his wife undergoing an IRS audit have more to worry about than the usual cheating when the IRS secretary turns out to be hot for the wife and the auditor turns out to be an ex-trick of the actor.

In the early 21st century, mankind has colonized the oceans. The United Earth Oceans Organization enlists Captain Nathan Bridger and the submarine seaQuest DSV to keep the peace and explore the last frontier on Earth.