Cheney shrugged. "My IRS buddy says there was talk of approaching her back then, offering to cut her a deal, but at the time, they were just setting up shop and couldn't afford to take the risk. Now it's crunch time. They need the inside track and she's it."

"Beck must have a company comptroller and accountants. Why not one of them?"

"They're working on that angle as a backup plan."

"Well, you better tell 'em to work hard. If Reba spent two years in prison for Beck, why turn on him now?"

"You know he's married..."

I could feel my impatience mount. "Of course. And Reba knows it, too. He says it's a marriage of convenience. I think it's a crock and I told her so, but couldn't get her to budge."

"She's delusional in that case. You see Beck and his wife together – her name's Tracy, by the way – there's no suggestion whatever he's anything less than devoted. Could be an act on his part, but it doesn't look that way."

"That's how guys are..."

"Hey, women are the same. Percentagewise, women probably screw around more than men."

"Listen to us. That's sick. How'd we get so cynical?"

Cheney smiled. "It comes with the turf."

"You think Tracy knows about Reba?"

"Hard to say. Beck's got a ton of money and he treats her like a queen. Maybe from her perspective, it's smarter to look the other way. Or maybe she knows and doesn't give a shit."

"Yeah, well, Reba's convinced he's kept his wife in the dark, and furthermore, if Tracy finds out, she'll not only divorce his ass, but take him for everything he's got."

"How's she going to do that? He has money stashed in bank accounts all over the world. And some are banks he owns. She'd end up with the same nightmare we're facing, which is how to trace his assets. Reba's got that down cold. She knows where the bodies are buried if we can get to her."

"What makes you think he didn't change it all while she was gone?"

"Why would he do that? He may vary the game plan, but the accounts have been in place for years. Setting up an offshore bank is an expensive proposition. He's not going to go back and start from scratch unless he's forced to. That's why the feds are so worried about tipping him off. They don't want him to panic before they're ready to roll."

"What do they want from her?"

"Facts and figures, banks, account numbers – whatever she can get her hands on. Some of the information they have, but they need corroboration, plus whatever she knows that they haven't come up with yet."

"But what's her motivation? You've got nothing to offer. She's a free human being. Ask her for help and she'll run straight to him."

Cheney reached into the inner pocket of his sport coat and removed a manila envelope that he pushed across the table.