Chapter 6 - The Federal Inquest
Marcus didn't even look back at Chloe as she stormed out. His eyes were locked on me, desperate, terrified, searching for any shred of the compliant, quiet woman he had spent five years manipulating. But that woman no longer existed.
"Your Honor," Denise said, stepping forward again. "While the civil fraud and property ownership issues are clear, there is one final matter that this court must be made aware of regarding Mr. Vance’s financial conduct."
Judge Higgins raised an eyebrow. "Go on, Ms. Vance."
Denise turned to Arthur Pendelton, who picked up his silver briefcase, walked forward, and set it on the counsel table. He unlatched it and retrieved a thick, bound dossier bearing the official seal of a federal investigative agency.
"Your Honor," Arthur spoke up, his authoritative voice echoing through the room. "My name is Arthur Pendelton. I am a certified forensic accountant and former senior special agent with the IRS Criminal Investigation Division. For the past eighteen months, I have been conducting a private audit into Mr. Vance’s business entities at the request of Mrs. Vance."
Marcus went rigid. His breath hitched, and his skin turned a sickly shade of grey. "What... what is this?" he whispered.
"During our audit," Arthur continued calmly, "we discovered that Mr. Vance was not merely hiding income from his wife. He was operating a complex kickback scheme through his employer, Apex Global Logistics. Over a three-year period, Mr. Vance diverted over $1.8 million in vendor payments into shell accounts registered in the Cayman Islands under the name Apex Consulting Group—a fake corporation he created."
The entire courtroom fell dead silent. Even the court reporters stopped typing for a brief second.
Richard Sterling slowly turned his head to look at his client. "Marcus... tell me you didn't."
Marcus couldn't speak. His mouth opened and closed like a fish out of water.
"Furthermore," Arthur added, turning a page in his report, "Mr. Vance used these laundered funds to buy fraudulent luxury goods and pay off personal debts, while failing to report a single dollar of this income to the Internal Revenue Service. Two weeks ago, upon finalizing our findings, we submitted a complete evidence package to the Department of Justice and the IRS Division of Criminal Investigation."
As if on cue, the heavy doors at the back of the courtroom opened once again.
Two men in dark suits with federal badges clipped to their belts walked slowly down the center aisle. Behind them were two uniformed United States Marshals.
The lead agent walked up to the bar rail, flashing his identification to Judge Higgins. "Your Honor, Special Agent Miller, Internal Revenue Service Criminal Investigation. We have a federal arrest warrant for Marcus Allen Vance on charges of wire fraud, tax evasion, and money laundering."
Judge Higgins looked from the federal agents to Marcus, her face stern as stone. "The court acknowledges your warrant, Agent. The civil proceedings in this court are hereby stayed pending the outcome of federal criminal charges. However, I am issuing an immediate temporary restraining order and asset freeze on all accounts bearing Mr. Vance's name."
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Marcus began to panic violently. "No! No! Wait! Eleanor, tell them! Tell them it's a mistake! You did this! You set me up!"
He stood up and tried to run toward the side exit, but the two US Marshals moved with lightning speed. They grabbed his arms, pinned him against the wooden railing, and forced his hands behind his back. The sharp clack of handcuffs locking around his wrists echoed through the quiet room.
