I looked down at the screen and saw an email notification from Martin’s associate.

The subject line read: *Vance Ledger – Audit Phase 1.*

I tapped the screen to open the document, my fingers trembling as the first pages of the forensic report loaded.

The document opened with a heavy, red digital stamp from the Internal Revenue Service’s criminal investigation division.

My eyes scanned the first column of figures.

There were three offshore bank accounts in the Cayman Islands, all registered under dummy corporations.

The name on the beneficial ownership forms was Callum’s.

He had signed each document with his distinctive, sharp-angled signature.

The total amount hidden from federal regulators exceeded four hundred million dollars.

I looked up from the screen.

Callum was leaning so far forward his chest almost touched the polished oak of the defense table.

His collar looked tight against his neck.

“Your Honor,” Mr. Sterling said, his voice dropping an octave.

“The defense requests a twenty-four-hour recess to review these files.”

“Denied,” Judge Mallory said instantly.

She did not look up from her own monitor, which was glowing blue against her dark robes.