Castle and Beckett investigate the murder of an NYC subway worker found shot in Central Park. But, while investigating the murder they uncover the abduction of a young boy as well. The team must determine the motives behind the high stakes kidnapping in order to save the young boy's life.
When the park is going to be audited, the guys must find a way to sort their taxes out or face it being closed down. Mordecai suggests Rigby's accountant brother, Don, but Rigby must first get over a long running feud.