The film centers around Samuel L. Jackson playing "Roman," a respected hostage negotiator who finds himself reeling from the death of his partner. As he digs deeper, he discovers that his friend was investigating a significant pension fraud scheme. Soon after, “Roman” is implicated in the murder and decides to take matters into his own hands. He enters the Internal Affairs department headquarters, takes several people captive, locks himself inside, and requests the presence of another negotiator, "Sabian" (Kevin Spacey). What follows is an intricate detective story where these two professionals must set aside their initial doubts about each other as they work to uncover what happened to his friend and figure out who was responsible for stealing the money. It's a well-constructed narrative, brought to life by Jackson and Spacey’s performances, which highlights the challenges of confronting corruption when those sworn to uphold the law are involved in wrongdoing. The actors in secondary roles aren't particularly memorable—it has something of the feel of an "Hill Street Blues" episode—but the story moves along smoothly with a resolution that, while foreseeable, is handled effectively. It feels somewhat lengthy; it requires some time for the plot to gain momentum, but once it does, it proves to be among the stronger entries in its category.

Source on TMDB