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Episode 3x04 "Fearless Leader"

STORY LINE
Michael tries to get Detective Michelle Paxson off his back by handing over her latest prime suspect, crimelord RICK HEINEKER; trying to get to Heineker via one of his henchmen, TOMMY D'ANTONIO, Michael discovers to his surprise that Tommy's actually a decent guy who winds up helping them put Heineker away. Meanwhile, Sam is tortured by an IRS auditor, STACEY CONNOLLY...

[STACEY CONNOLLY]

Male, in his late 20s to 30s, an IRS desk jockey, Stacey is a bookish, humorless (to the point of funny), by-the-book auditor who's come to do an audit on Sam's rather whimsical tax documentation for the past four years. A bit vindictive in his obvious intent to make Sam pay--and pay and pay--Stacey turns out to have a personal agenda vis a vis Sam, who dated his mother when Stacey was just a kid...LARGE GUEST STAR (12)

[TOMMY D'ANTONIO]

Male, 40s to 50s, a low-rent, slightly past his prime thug trying to climb the criminal ladder, Tommy is one of kingpin Rick Heineker's satellite wannabes, inept but eager, always trying to get Rick interested in one of his schemes, and constantly humiliated by him instead. Truly a terrible crook, Tommy is thrilled to be flattered by a young, ambitious hoodlum (Michael using an assumed name), complete with his own crew, and he's even more excited to discover during a small robbery job that they're truly talented. Thinking to use his new crew to work his way into Heineker's good graces, Tommy is horrified when Rick wants to try them all out on a job that's purely a suicide mission, and can't bring himself to offer it to Michael. Stunned to learn that Michael isn't who he seemed to be, Tommy agrees to help them bring Rick down--after which, he decides to go straight.sptv050769..LARGE GUEST STAR (15)

[RICK HEINEKER]

Male, 40s, cold, calculating, and heartless with a cruel streak, Rick is a crime kingpin who makes his living ripping off drug dealers. A guy who delights in humiliating his low-level thugs like Tommy, Heineker repeatedly rebuffs Tommy's efforts to go in on a job with him. However, when Tommy comes to him with a new and talented crew, Heineker decides to bring him in on his next job--knowing full well it's a suicide mission for them...GUEST STAR (14)

Source: SpoilerTV