He was a bondage video producer who was making enough money to supplement his income. Because of this, he was required to pay taxes. But Joy was a tax collector who was suspicious why he spent so much money on rope and tape. She went to his place and asked him to explain why he claimed the use of the rope and tape on his tax returns. But she wasn't satisfied with his verbal explanation, she wanted him to demonstrate what he used the materials for. So the man startles Joy when he grabs her and starts to tie her up. When she tries to protest, he reminds her that she asked for a demonstration and that is exactly what he is going to give. Then before she can say very much, he stuffs her mouth and shows her what he uses the tape for. He tightly wraps her stuffed mouth with it until she is tightly gagged. Joy struggles hard to get loose. But then something strange starts to happen to her. Being tied helpless starts to get her very turned on. So when the man returns with more rope and starts to tie her up even more, she actually starts to show him that she really likes it. Soon she is moaning very loud with pleasure.