Francesca Le stars as the hapless victim of a ruthless tax inspector, played by Coral Sands. When the busty brunette can't find her receipts, Sands offers her a deal - a day of bondage in torment in exchange for overlooking her debt to the state. This tall redhead comes prepared, too, with a bag full of ropes and restraints. Soon the wide-eyed Le is stripped and maneuvered through several sets of restraints, begging and struggling the entire time, and deliciously so.
But when Sands gets a call from her boss and discovers that she's caught the wrong deadbeat, the tables are turned, and it's Le's turn to watch the tax agent struggle prettily against her tight ropes. The pair has so much fun together that Le manages to get Sands to promise to come back once a month for more.
The action is playful and entertaining, if short; Le is particularly cute as she switches from hapless victim to gleeful tormentor. The production is amateur and plagued by small technical glitches - camera wobble and focus problems, mostly. The DVD transfer is clean.