A surveyor takes measurements outside of the hurricane wall in New Bedford, Massachusetts. New Bedford, a historic whaling port, is now one of the most valuable fishing ports in the United States, with hundreds of millions of dollars worth of seafood brought in annually. Carlos Rafael, owner of Carlos Seafood and known as the "Codfather", was one of the most successful commercial fishermen controlling one fifth of New Bedford's fishing fleet. Rafael was arrested by undercover IRS agents, posing as Russian mobsters interested in purchasing his company. He is charged with conspiracy, false entries involving labeling cod as haddock (he is accused of mislabeling 815,000 pounds of fish to the National Oceanic and Atmospheric Administration (NOAA) between 2012 and January of 2016) in order to avoid regulatory oversight, and cash smuggling.