In Death 23 - Born in Death

carefully manipulated in order to add up. On their own, they simply don’t. There are fees—here.”
    He used the laser pointer to highlight a section. “These fees repeat—not in amounts, but in precise percentages of coordinating areas of income—and simply don’t jibe. Always forty-five percent of the take, if you will, and with the corresponding amounts, that same percentage appears first under an area of nonprofit contributions, making it exempt from taxes. Which, in the way this is manipulated, makes that fee exempt.”
    “Tax fraud,” Eve said.
    “Certainly, but that’s only one piece of the pie. The income itself is split into parts, juggled into subaccounts, with expenses attached to, and deducted from it. The income, minus this, is then tumbled back into the main. It’s then disbursed—the sum of it—in a way that, sinceI have to guess, I assume is through some sort of charitable trust. The client received a hefty write-off, straight from the top, which you see here. Annually.
    “The amounts vary, year to year, but the setup remains constant.”
    “How much are they washing?”
    “Between six and eight million a year, for the time frame I’ve been working with. But it’s more than that. There are simpler ways to evade tax, and to launder money. I’d have to say this particular client has income that is perhaps not strictly legal. It’s an operation,” he told Eve. “Slickly run and profitable, and with these fees and expenses, I’d say a number of people have a piece of it.”
    “Copperfield would have found this?”
    “If she was looking. Or if she had a question and dug back to find the answer to it before she took over the account. Once you start to peel at the layers, they lift off systematically, simply because the setup is very systematic.”
    “I don’t get it.” She shook her head. “I don’t mean the numbers, it’s a given I don’t get them. But I don’t get why. If this is an operation like you say, why didn’t they just keep a second set of books?”
    “Greed’s a powerful incentive. There are hefty tax breaks under this system not only for the questionable income, but for all of it. But you have to report the income, the outlay, to get them.”
    She nodded. “What’s the blind number on this file?”
    “024-93.”
    She went back to her desk, called it up. “Sisters Three. A restaurant chain. London, Paris, Rome, New York, Chicago.”
    “A restaurant?” Roarke frowned. “No, that’s not right. These aren’t the accounts of a restaurant.”
    She rechecked. “That’s how it comes out.”
    “That may be, but these aren’t the files and accounts for a restaurant.”
    “Roarke, I’m looking at the file, the file Copperfield marked ‘Sisters Three’…And none of the names in the account are listed anywhere but on the label.”
    “She switched files.”
    “Labels. Discs. Now why would she do that? And who did she switch it with?”
    Eve began to scroll down the file, scanning her computer screen. “Madeline Bullock. Son of a bitch. These are the accounting files for the Bullock Foundation. They weren’t her client.”
    “Cavendish, etc., was,” Roarke recalled. “And they represent the Bullock Foundation.”
    “She accessed the foundation’s files,” Eve murmured. “Labeled it under another account. Nobody would bother going into that file on her unit if they were looking for what she had on the law firm, and through them the foundation. Kraus, Robert Kraus. He headed this account, and was—allegedly—entertaining Bullock and her son the night Copperfield and Byson were killed. If you need an alibi, why not pick the client whose books you’re cooking?”
    She paced around her desk. “Copperfield sees something in the law firm’s accounts that doesn’t balance for her. Something that connects to the Bullock Foundation—both clients of her firm. Wouldn’t she go to one of the big bosses on this and the foundation’s accountant? She goes to Kraus, expresses some concern, asks some questions. Maybe he brushes her off, or says he’ll look into it. But she’s curious and she’s precise. Something doesn’t add up so she wants to fix it. She takes a look on her own. Sees what you see,” she said to Roarke.
    “Makes a copy.” He nodded. “She couldn’t be sure she could go back to Kraus, because she’d asked herself why he hadn’t seen what she’d seen. Who can she talk to about this?”
    “Her fiancé. But since she’s come