Joan gets called in about a murder of a lawyer for an accounting firm. Sherlock is busy trying to figure out who is trying to kill Morland. Morland asked Sherlock to help him kill Moriarty before she kills Morland. Sherlock picks up the personal effects of the assassin who failed to kill Morland. Joan and Marcus interview the men who would benefit from the deal the lawyer approved the night he was murdered. Marcus suggests that the cigarettes are being smuggled into New York. Joan brings in The Nose to help her since Sherlock was tied up with family business. The cigarettes are being stored in a craft brewery. One of the earlier suspects is actually an ATF agent, who is tracking the smuggled cigarettes. Marcus notices the ATF agents are driving expensive cars and wearing expensive clothes and jewelry. They've gone missing. Sherlock tracks coffee he found at the assassin's hideout to a local cafe, where one of Moriarty's paintings is on the wall. The two ATF agents are found shot dead. They appear to have shot each other while arguing after all their money was stolen Marcus figures out a third party stole their money, some of which is moved to the Cayman Islands.  Other transfers went to cities with ATF field offices. The money was siphoned off to fund other ATF operations. Bulldog, the assistant to a cigarette company executive, is suspected to be the embezzler but she's disappeared. Moriarty sends a representative, Ellory, to visit Sherlock. Despite the better-funded operations, ATF arrest rates dropped. Aldo Ventura, a cigarette executive, helped Maggie fly to New York to kill the lawyer and to escape and also profited from the ATF operation. Sherlock arranges a truce with Moriarty, until after Morland dies, which Sherlock isn't expecting to be a long time.