The agent of the title is George Brent, a journalist sent by the Government to get the goods on a crime syndicate. Brent befriends Bette Davis, bookkeeper for suspected crime boss Ricardo Cortez. Bette's cooperation nearly costs her life, but both she and Brent manage a tricky escape during a final shoot-out. The IRS busts Cortez' gang on income tax evasion: Can you say "Al Capone"? Special Agent was remade in 1940 as Gambling on the High Seas, with Wayne Morris and Jane Wyman in the leading roles.