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Syndicate operative Sam Dexter has just been sentenced to a year in prison for income tax evasion. The IMF arranges for Barney to get close to Dexter while he is in prison and then arranges for Dexter to escape with Barney's assistance - all in the hope that a grateful and trusting Dexter will lead him to additional evidence of wrongdoing, allowing both Dexter and his former associates to be put away for good.
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