NCIS investigates the death of Lt. Michael Jensen when his badly decomposed body is found on the waters edge at Virginia Beach. Early autopsy results reveal that Jensen was drowned but Ducky is unable to confirm his identity until his medical records arrive. NCIS is forced to team up with CGIS (Coast Guard Investigative Services) when a boat found off the coast with a dead body may have been linked to Jensen. The team can't help but compare all the similarities that CGIS Special Agent Abigail Borin and Gibb share. Jensen kept a storage facility and in it was a workstation devoted to the search for an old sunken ship called the Calafuego. The ship and its treasures are estimated to be worth well over $200 million. A dive that big required a financier which leads our team, via money transfer records, to Dr. Joseph Marvey. With an avid love for sunken treasures, Marvey was funding the expedition. However, Mrs. Audrey Marvey nervously tells Gibbs that her husband is out of the country for work. Further autopsy evidence reveals that our dead marine is actually Dr. Marvey. In the end we discover that Jensen is alive after all. He seduced Audrey Marvey and used her to help steal all of her husband's money and was planning on leaving the country alone. Jensen then killed the doctor and dressed him in his Navy scuba suit to make it look as if he was the victim.