Sergei Magnitsky, a Russian lawyer, is imprisoned, tortured and killed after uncovering a quarter of a billion dollar tax fraud within the Russian government. His employer Bill Browder, an American ex-pat and investment banker, seeks justice by campaigning hard on Capitol Hill to pass the Magnitsky Act. This law refuses visas and freezes the U.S. assets of any Russian official involved in Magnitsky's death. Meanwhile Miles and Carol Harrison, an ordinary American family, adopt a beautiful orphan boy from Russia. Miles is devastated when his baby boy dies of heatstroke after Miles unknowingly leaves him behind in a hot car. He is accused of manslaughter and put on trial. He is vilified by the public and tormented by the international press for what was a tragic accident. In this chilling expose, Harrison and Browder's worlds collide when they become enemies of the state in Russia and are caught up in a geopolitical chess game between Putin and Obama. - A look at the implementation of the Magnitsky Act.