When Al Capone is convicted of tax evasion, he's sentenced to 11 years and sent to the federal penitentiary in Atlanta. Capone's farewell is something normally reserved for more honest citizens leading Eliot Ness to go to Washington and propose the construction of Alcatraz prison. In Atlanta, Capone has a pretty good thing going, including guards who make life pretty easy for him in exchange for cash. When it becomes apparent that he too will be transferred to the new prison, Capone uses a cell mate's knowledge of the railroad route to plan his escape.