In 2039, when people die owing money, the government turns them into mindless servants. Shades. These undead workers toil until their debts are settled. Without complaint, they pave roads, till fields, and build moon settlements for the wealthy. Jonah Adams struggles to balance his life in this grim world. To prevent his dying mother from becoming a shade, he joins the IRS as a ghoul, an agent that collects recently deceased debtors. The pay is good, but the cost is high. His girlfriend, Vanessa, a bankruptcy lawyer protecting the rights of the poor, despises his line of work. To set things...