Gavin had been routing millions of dollars of company earnings into offshore shells, claiming them as corporate losses on his federal filings.

“This is systematic tax evasion on a federal scale,” Sarah said quietly.

The courtroom went completely silent, save for the low hum of the air conditioner.

A soft rain began to tap against the tall frosted-glass windows of Courtroom Six.

I watched Gavin’s hands.

They were shaking so violently he had to press them flat against his thighs to stop them.

“Mr. Dane,” Judge Beckett said, her voice dangerously calm.

“Did your client declare these offshore holdings in his Rule 9-203 financial statement?”

Dane did not answer immediately.

He looked down at his yellow legal pad, then at Gavin, then back at the pad.

“Your Honor,” Dane said, his voice dropping. “My client… we were not aware of these specific accounts.”

“Are you telling me your client lied under oath on his financial disclosures?” Judge Beckett asked.

“I am saying we need time to review these documents, Your Honor,” Dane stammered, wiping a bead of sweat from his temple.

Gavin grabbed Dane’s arm, leaning in close.