Kyle Morrison is a man whose identity was stolen by Tara Verlander and he was then framed for manufacturing drugs. As a result of the identity theft, Kyle's savings were emptied, his credit was destroyed, he couldn't support his family and he missed his daughter's second birthday while in jail.
After hearing about Kyle and his situation being similar to Jordan Hester's from Detective Desmond Franklin, Fusco visits Kyle in jail, who is frustrated with the police. Fusco is able to convince Kyle that he believes his story and is there to help him. The two go through Jordan's finances, trying to find clues when Kyle recognizes the female Jordan Hester as the receptionist, Mary, at his accountant's office. Fusco is later able to use this to figure out the source of the stolen identities: all of the victims are clients of the same tax accountant.
After Tara Verlander, the woman who stole Kyle and the real Jordan Hester's identities, is arrested, Kyle is exonerated and Fusco secures his release. A stunned Kyle is greeted by Fusco and Detective Franklin as he leaves jail and Fusco hands him back his wallet and tells Kyle to go home to his little girl. A free man, Kyle emerges from the prison for the first time in a year and goes home.