Willi Winzig is a small tax officer with a big heart. He sometimes lets the tax files of his insolvent fellow citizens disappear into the air shaft. But shortly before his retirement, the shaft is so full that Willi has to dispose of the file of a penniless taxpayer in the wastepaper basket. The scam is promptly discovered and Willi is threatened with a hefty fine - even dishonorable dismissal from the civil service. Fortunately, friend and colleague Felix Klein knows what to do.

• Comedy