Erica Scott seems to have gotten herself into some trouble with the IRS this year. She is being audited due to discrepancies on her return, and Robert Wolf is the agent handling her case. He sits down with her to go over her records, but finds that she has a terrible attitude about the whole situation. She thinks it's all unfair to her, and a huge inconvenience. When he asks to see her receipts, she presents him with a brown paper bag full of loose pieces of paper. Robert tells her that the receipts need to be properly organized in order for him to be able to make any sense of them, she can't pass an audit this way, but Ms. Scott shocks him by instead dumping the bag over his head and declaring that he can do it himself! This was the last straw, and Robert decides that if she wants any chance of passing her audit, she is going to go across his lap to be punished for her childish, bratty bad attitude. Erica is appalled at the suggestion, but soon realizes she has no choice. Robert spanks the mouthy and defiant woman over her skirt, then lifts it to reveal her very red bottom. He spanks her awhile longer before noticing the hairbrush in her apartment. He further humiliates her by making her retrieve it for him, then really lays into her. Slowly but surely, the hairbrush landing repeatedly over her panties, and then bare bottom, miraculously begins to transform her attitude. Defiance melts away, pleading and apologies begin. Robert is not about to stop just because she says she's sorry, though, and continues the long and intense OTK session until he is fully satisfied that she won't cause him any more trouble when he follows up! A tearful and compliant Erica promises to organize her records and do everything she needs to do to pass her audit without giving him any more grief. Great domestic hairbrush spanking scene, the opening is humorous as the lovely and witty Erica Scott turns in another fantastic performance, yet the hard spanking she earns is no joke! Filmed in HD.