In January 1990, Mike and Penny Moreau learn that their 21-year-old son, Tim, a college student living in Portland, Ore., has vanished without a trace. The only lead comes from Tim's boss, Larry Hurwitz, the owner of a popular nightclub in Portland. Hurwitz tells police and the Moreaus that he caught Tim selling counterfeit tickets, and Tim ran out of town, to avoid facing charges. Mike and Penny are convinced that if their son had been in trouble, he would have called. Months go by, and the police investigation hits a dead end. The Moreaus make a promise to each other -- they will not rest until they find out what happened to their beloved son. Over the years, the Moreaus fly to Portland more than a dozen times, chasing every tip that might lead them to Tim, whether he's dead or alive. But Tim is never found, and the Moreaus struggle with how to move on without their eldest child. Then, years later, with the help of a local Portland reporter, Mike and Penny discover the most promising information yet -- which leads to a case of income tax evasion. But what does a case of income tax evasion have to do with Tim Moreau? Will Mike and Penny ever learn the truth about their son's mysterious disappearance?