A veterinarian who mingles with humans of a higher pedigree gets an unwelcome visit from a female tax inspector -- and tries to seduce her as a way out of his dilemma. His screwball accountant's version of keeping books is no help, and so in desperation, the veterinarian performs a mock operation on the tax inspector's beloved pet dog in the hope of "saving the day" for himself in her eyes. Their continued interaction through thick and thin have changed the way the tax inspector and veterinarian regard each other, and disparate as they may be, an undeniable attraction starts to grow between them.