Scapegoat (2010)

John Capra has a unique profession. For a reasonable fee he will manipulate evidence, create subterfuge, avoid the law and expertly take the fall for whatever dumb-ass thing you did. But you've been warned - he's not cheap. Or painless... Charles Duncan is losing control. His wife has left him and is soon to be remarried, his kids are going too. Nobody will notice if he moves around some company money then one day just slips away... Oh. Wait a minute... When the feds start to close in, Duncan starts to rethink his plan. And Capra was looking to retire anyway - a nice easy white-collar gig would be just the ticket... and what could possibly go wrong...?