For Tax Purposes

Illustration by William R. Warren, Jr.

“Ms. Fowler, defrauding the Internal Revenue Service is still a serious offense.” The last IRS employee in the Chicago district drew his shoulders back and tried to put some fire in his voice.

The woman on the other side of the video screen wasn’t fooled or impressed. Her voice remained as precise as the cut of her suit. “I posted my acquisition of a dependent according to regulations, Mr. Burns. This entitles me to a reduced rate of witholding.”

“As of last year, Dale Rivera,” Burns glanced at his desk top where a flat screen displayed the pertinent data, “was forty-six years old and earning a full income as a private investigator. What is your justification for claiming him as a dependent?”

“If you bothered to do your research, Mr. Burns, you’d know.” Ms. Fowler leaned forward and touched her own keyboard. The screen flicked to black.

Zedekiah Emmanuel Burns the Fifth slumped as far backwards as his orthopedically correct chair would allow and rubbed his eyes.

God, I miss paper.

Kiah opened his eyes. Nothing had changed. The afternoon Sun still tried to stream through the windows at his back, but was caught in the filter layer so as not to cast any glare on the series of screens and keypads embedded in the circular, artificial-wood desk. The pale grey wall that divided his office from his living room still carried the sign reading PEOPLE WILL NEVER BE OBSOLETE.

Kiah wasn’t sure why he kept that sign. He certainly didn’t believe it.

The first Zedekiah Emmanuel Burns had made his way from Ellis Island to Michigan and got a job with General Motors. Every Zedekiah after him had worked in the same plant, until the automation revolution sent the assembly line the way of the dinosaur.

Kiah’s clearest memory of his father was of him hunched on the sofa the day the last manned line shut down. He could still see veins standing out on the backs of his permanently crooked hands.

“You’re goin’ to school, Kiah Five. You’re gettin’ yourself a job with the IRS. Whatever else happens, there’s always gonna be taxes.”

Kiah Five had done as he was told. His father had lived to see him become a senior investigative agent.

Then, the First World Economic Treaty abolished hard currency. Computer networks handled all transactions. Monetary exchange became a matter of instructing the computer to deduct an amount from one account and simultaneously add it to another. Each transaction was sent to the treasury department system, which categorized the exchange and measured it against the records of the participants. The computer deducted the proper amount of tax from the appropriate party’s account. All dubious transactions were referred instantly to the Federal Bureau of Investigation. If anyone had a problem, they could take the US government to court, a proceeding which seldom worked out for the plaintiff, since the government still had more lawyers than anybody else.

The Change Over had allowed President Aubrey to all but abolish the IRS, a move which won her the next election. A skeleton bureau had been left behind to deal with emergencies. The term “tax time” vanished from the vocabulary. Kiah kept his job on the basis of seniority—barely.

After a few weak protests, he resigned himself to a life of dealing with things the automated systems couldn’t handle, like misspelled names, forgotten ID numbers on record updates, or the occasional question about withholding status.

For a brief moment, today had looked like it was going to be different. Kiah had walked into the office to find the message UNABLE TO NEGOTIATE TRANSACTION blazing in red on his main screen. His heart had been in his mouth as he lowered himself into his chair. His finger shook as he touched the return key.

What? What is it? Some cracker try to get into the treasury lines? Somebody try to change their status through a back door? Visions of Al Capone’s sneering face danced in front of his mind’s eye. Did somebody actually try to duck the automated systems?

The first few lines of information sobered him up part of the way. There weren’t any gangsters or crackers. A woman named Louisa Fowler (ID number 013-84-0129-0) had declared she had acquired a dependent, a mature man named Dale Rivera (ID number 408-19-6314-7), without even declaring him to be living with her.

Faced with either the most blatant case of fraud since the Change Over, or with a major typing error, Zedekiah Emmanuel Burns the Fifth, duly authorized investigative agent of the Internal Revenue Service, placed a call to Ms. Fowler’s home, which was also her workplace, and was told to go away.

What made it worse was the fact that she had been right. He should have at least checked some background of the situation, if only to find out why she tried to classify Rivera as a dependent and not a POSSLQ—Person of Opposite Sex Sharing Living Quarters.

Kiah swiveled his chair around to face the windows. There were still plenty of people around who remembered when the IRS had been a terror comparable to the Spanish Inquisition. They found endless delight in avenging themselves on its remaining human representatives. Ms. Fowler was probably one of them. She had the right look in her eyes. She was probably chuckling over the idea of the balding agent trying to work out her typing error.

Well, even if it is a wild goose chase, it’s something to do. I’ll go talk to Marian.

A small rack on the desk held his virtual reality gear: a shiny black visor that looked like a pair of wrap-around sunglasses with earmuffs attached, and two thick gloves. Light and sound dimmed as he settled the goggles over his eyes. The gloves were a little too small for his thick fingers. Kiah fumbled for the pre-set key on the desk top, and pressed it.

His office vanished. Mahogany shelves crammed with books engulfed him. Kiah’s imagination supplied the smell of dust and old paper. Directly in front of him stretched a wooden counter piled with books to be checked back into the library. Behind it, a slender woman in a stylized, nineteenth-century dress took notes from a massive dictionary. She smiled at Kiah and straightened up.

“And what can I do for you today, Mr. Burns?”

At one point, Kiah had been in love with Marian. He’d seen a psychiatrist about it, until he’d started falling in love with her and she suggested he go back to the simulation.

“I need the background records on Louisa Fowler and Dale Rivera.” He gave their ID numbers. “Specifically, I need to know their current tax and living status and why Ms. Fowler is trying to claim Mr. Rivera as a dependent, if you please, Miss Marian.”

Marian’s pencil flew across her pad. “I’m sure we have what you need. If you’ll excuse me a minute, I’ll go look this up.” She flashed him another smile and disappeared between the shelves.

Kiah’s heart flipped over and he sighed at the reaction. Nothing but a computer program based on a musical he’d never seen. Marian wasn’t even the whole program, she was just the interface. As soon as he had stated his question, the program had determined which databases would need to be accessed and wrote a series of sub-programs that the software engineers called “knowbots.” Each know-bot scurried to its appropriate destination, bridging whatever protocols lay between Kiah’s central processor and their goal. If necessary, the knowbots wrote their own smaller knowbots to help out. The other nickname for the program was a “flea generator.”

Once the outside database had been contacted and the data request relayed, the information would be poured into Kiah’s home unit, where it would be sorted and reshaped to answer his question. Supposedly, the program could access any public database and, because Kiah still had authority as an IRS investigator, a large number of private ones as well. He’d never had cause or curiosity to put the thing to any real test.

Most of this request was nothing special. The information about Fowler and Rivera’s status could be taken directly from the database housed in Kiah’s own desk. But to find the reason why Fowler tried to classify Rivera as she did, that would take something close to human inference. The program behind Marian would have to extract separate facts from disparate sources and reassemble them to make something new. The computer would, in essence, make a deduction. For all that he had an irrational attachment to the simulation of Marian, she was also the reason he no longer believed the motto hanging on his wall.

Marian reappeared carrying a sheaf of papers. “Here you are, Mr. Burns.” She deposited them on the check out desk. “It seems Mr. Rivera does not actually live with Ms. Fowler, but she is supporting him completely.”

Kiah scanned the pages in front of him. The gloves on his hands allowed him to act as if he were picking up old-fashioned, handwritten pages. He savored the illusory touch of the paper against his finger tips.

Louisa Jane Fowler, information retrieval consultant. She owned both the rooms she lived in and the ground they stood on. Kiah turned a page to display her average annual income. She could certainly afford it. She’d managed her one-woman business well. Her income had tripled in just the last year. She’d had a marriage, a divorce and two different POSSLQs. The second had been Dale Rivera. He’d moved out fourteen months previously. All changes in status had been promptly reported.

Kiah turned another page. Rivera’s records were also in good order. The private investigator had made good, if sporadic, money. He’d been a husband three times and a POSSLQ twice before his luck had run out. An elevated train had derailed last February with Rivera inside. He had become one of the eighty-four victims the news networks described as “severely injured.”

Kiah shuffled through the police reports, hospital records, the initial doctor’s prognosis, and the second and third opinions. The extra work had been solicited and financed by Louisa Fowler, but nothing had helped. Rivera’s spinal cord had been severed. By the time they’d gotten him out of the wreckage and to the hospital, there hadn’t been enough left of his nerves to re-stimu-late. Grafts had failed. He was completely paralyzed and bedridden for the rest of his life and his insurance had been canceled a month before the accident for non-payment of premiums.

Louisa Fowler had taken pity on him. She’d had him moved to a specialty-care clinic. The bills for round-the-clock medical support and supervision were astronomical. Marian had tallied up some of what Fowler purchased to keep Rivera alive and comfortable: physical therapists, virtual reality programs, delicate hardware that could respond to the flicker of an eye, which was all Rivera could manage on his own.

“Please put all this on my desk, Miss Marian.” Kiah lifted off the goggles. His office surrounded him again. He pulled the gloves off and rubbed his temples. The files he had leafed through in the library now glowed on his screen. All in order, waiting for his authority to begin proceedings to declare the forty-six-year-old man a dependent.

I’d be creating a whole new class of dependent, Kiah thought, trying to work up some enthusiasm. With my name on it. It’d be a chance to earn my pay, for a change.

It was irregular, because Rivera did not live with Fowler, which was why the system hadn’t been able to handle it, but if the payments she was making on Rivera’s behalf did not qualify him as a dependent, Kiah couldn’t have said what would. Without even insurance, Rivera could not be said to be generating any income. The thing to do was pass the whole situation to Greg at the Washington office. The three-person legal department would give it a good going over and Greg would pronounce a judgment. Probably not favorable. Greg did not like people. Fowler would probably have to be declared Rivera’s legal guardian before she could try again.

Something old kept Kiah’s hands from moving; a vague unease left over from the days he spent poring over paperwork and his old VDT, back when everybody who deliberately left something off their forms had themselves convinced they were Robin Hood. He’d caught a few of those paper outlaws then. More than a few.

But that was before the networks, knowbots, and the credit system—when the system depended on people for information and they could still lie. Now the computers report them every time they make a move and there’s not a damn thing they can do about it.

Kiah leaned forward and accessed the index listing of all the files Marian had put on his terminal. Yes, Louisa Fowler’s tax history from before the Change Over had been included. With two keystrokes, Kiah brought it up for display.

A single line explained his discomfort. Fifteen years ago, Louisa Fowler had been investigated by the IRS under suspicion of tax fraud. Nothing had been found. The investigation had been conducted by Zedekiah Burns the Fifth.

An information retrieval consultant and a private investigator. If anybody could cheat an automated system… He shook his head. You’re daydreaming, Kiah Five. Transmit the files to D.C. Go back to the living room. Rent “The Untouchables” and forget it. He looked up at his sign again. And quit being stupid. Of course Rivera’s really in that clinic. Kiah scanned his empty desktop. There was nothing on his IN screen. The message light on his phone system was dead. The room offered no options to another day of putting in his time and waiting for something to happen.

Impulsively, Kiah brought up his post-Change Over contract on the desk screen.

“Authority to investigate any changes in status that the automated systems are unable to reconcile,” he read to the empty room. He thought about Louisa Fowler’s eyes and about the good old days when there’d still been paper on his desk. Kiah got to his feet.

It’s something to do.

The Oliver Sacks Clinic for Neurological Traumas was a white and glass building nestled in the middle of the most carefully groomed lawns Kiah had ever seen. He had to explain himself to a receptionist, a duty nurse, and a long-nosed doctor before he finally got to speak to Dr. Kiawis Marshall, the floor supervisor.

“Anything I can do to help,” Marshall announced after he had checked the credentials on Kiah’s pocket computer. “I understand these things have to be done by the numbers. Actually, I’m impressed.” He dug his hands into his lab coat pockets. “We’ve gotten so used to computers and virtual reality, almost nobody thinks to go check the physical facts anymore. Mr. Rivera’s been with us for a year. Ms. Fowler keeps him in fine style, may I say. If anybody deserves a break, she does.”

The “physical facts” turned out to be a private room with a picture window that let unfiltered sunlight flood the room. Dale Rivera, a pale, gaunt man despite the supervisor’s glowing description of the care Louisa Fowler bought him, lay in a bed that looked more comfortable than the one Kiah slept in at home. A brace held his head straight for the virtual reality mask covering his eyes and ears. Threads of optical fiber ran from his arm to the plastic box of the bedside computer. An IV dripped down a tube into his other arm. His chest rose and fell rhythmically under the sheets, but other than that, he was as still as a corpse.

“Mr. Rivera can hear and understand voices, of course, but he can’t talk without help.” Dr. Marshall beamed at the mask. “Virtual reality has done a lot more than make pretty computer games.”

Kiah tried to keep his eyes on Marshall. If he stared too long at Rivera, he knew he was going to be sick or start shaking. “I imagine Ms. Fowler’s a regular visitor.”

Marshall shook his head. “Never. I try to encourage the families to come down and physically be with the patients, but she won’t do it. Says she can talk to him better through the networks than she can standing here, so why come?”

“The networks?” Kiah exclaimed. “He has access to the networks?”

“Of course. Ms. Fowler purchased a knowbot program for him. It uses a virtual reality interface too—”

“Yes, yes, I know the principle.” Now, Kiah looked directly at Rivera. The blank, black mask looked back. “So, I could call him up?”

“Of course.” Kiawis’s eyes narrowed. “Is there a problem, Mr. Burns?”

Kiah remembered Louisa Fowler’s hard eyes and her history. “Maybe.”

Back in his office, the message light blinked fitfully from the phone pad. The display said the call came from the D.C. office. Kiah touched the callback sequence and waited for the video screen to flicker into action.

The scene that greeted him was not pleasant. Gregory Seabrook was a red-faced man under normal circumstances, but when he saw Kiah his skin flushed to the color of a third-degree sunburn.

“I really hope you’re got something concrete going on there, Kiah.” His voice strained to the breaking point. “Because I’ve got a Louisa Fowler threatening lawsuit and publicity to get rid of you, me, and what’s left of the IRS unless you get her change of status processed.”

Kiah’s spine wanted to wither. It had been too long. He’d forgotten what it was like to actually pursue a case, especially when there was nothing to go on but hunches. “Greg, I’ve got a private investigator who’s permanently attached to a hospital bed but who still has access to the networks. Fowler’s an information retrieval specialist who’s trying to get him declared her dependent without going through formal proceedings, and,” he leaned forward, “her income has tripled in the last year.”

Come on, Greg, put it together. Please. Please, God, let him put it together.

Even through the video screen, Kiah could see the light that sparked in his boss’s eyes as the possibilities unfolded for him. Greg’s skin faded to its normal shade. “Can you get me evidence?”

Kiah’s shoulders sagged. “I don’t know. I don’t even know if there’s really anything going on. It’s a funny situation, though. I mean, they’re both network experts… I suppose, technically, we ought to turn this over to the Feds.”

Greg laid both hands on his desk and looked Kiah square in the eye. “Kiah, as your supervisor I am officially telling you the FBI doesn’t need to be bothered with this. The system hasn’t kicked out anything, it’s just found a new situation. You are to investigate that situation and make a recommendation. I can probably get you seventy-two hours to do it. If you find anything…” He smiled. “If you find anything, Kiah, we’re back in business.”

Greg cut the connection, leaving Kiah facing a blank screen and his own thoughts. He’d known his supervisor for years before the Change Over. He was one of the kind that gave the IRS its reputation. He liked the power. Wrong: he loved the power. The demolition of it had nearly killed him. He still went to AA meetings. If Kiah could prove it was still possible to cheat the computer system, then he’d be bringing Greg back his glory days.

Kiah looked up at his sign. Is that what I want? My power back? Kiah shifted his weight and ran his hand across his scalp. No. I just want to be useful again.

He swung himself around and put the virtual reality gear back on. Marian’s library surrounded him. She was still at the desk, still taking notes from her dictionary.

She smiled at Kiah and straightened up.

“And what can I do for you today, Mr. Burns?”

He felt his thoughts force themselves into old motions, like rusty gears. “I need to know the type of cases Louisa Fowler’s been taking, and how many there have been.”

“I think we still have her records out, Mr. Burns.” Marian flipped open a ledger on the desk. “Yes. Right here.” She passed him the book.

Kiah ran his finger down the page, his eyes flickering between the columns. No appreciable increase in the number of clients. That would have been too obvious. There had been a substantial increase in the fees she was commanding, though. Kiah flipped a page to the summary of Fowler’s work history. Apparently, the fees had jumped because the complexity level of the jobs she was taking on had jumped too. Instead of just repairing crashed CPUs and tracing misdirected credit applications, Fowler was performing extensive data searches in the most chaotic regions of the Internet. Kiali’s eyes widened. She’d even helped the FBI break a whole ring of high-level crackers. The bounty on that job could have paid Rivera’s expenses for a year.

He set the book aside, leaving it open to the account summary page. Marian was still smiling at him.

“Let me see the phone company records for Dale Rivera. I need to know who he’s been talking to since his accident.”

Marian’s pencil flew across her pad. “If you’ll excuse me a minute, I’ll go look this up.” She flashed him another smile and disappeared between the shelves.

Kiah fidgeted. It can’t be this easy. If I find anything from this, it’ll be that I’m wrong. These two are specialists. They wouldn’t leave anything intact for me to find.

Marian returned with another ledger. “Here we are, Mr. Burns,” she passed it to him.

Kiah flipped through the records. Public library. Louisa Fowler. Pay-Per-Use Entertainment Services. Public Library. Louisa Fowler. Louisa Fowler. Public Library. Public Library. Louisa Fowler. Louisa Fowler. Louisa Fowler.

Kiah looked up at Marian. “Can you get me transcripts of any of these conversations?”

“I’m sorry, Mr. Burns. I can’t do that. Privacy regulations, you know.” The smile turned apologetic.

“Of course.” The FBI could subpoena the records, but that would mean trying to turn this into an official criminal investigation and at this stage, there was no guarantee Kiah could make the Bureau listen to him. They might just see a frustrated little man chasing his old glory at the expense of the last genuinely charitable woman on the face of the Earth. She had probably really loved this Rivera character before cruel fate had made their reconciliation possible.

Kiah drummed his fingers on the check-out desk. “Can you get me a rundown on what he was doing in the library files?”

“I’m sorry, Mr. Burns, I can’t do that either.” Her smile didn’t change.

“Well, what can you do?” Kiah muttered.

“I can compare the amount of time Mr. Rivera spent on-line with Ms. Fowler to the timing of each of her banking transactions with her clients.”

Kiah yanked his head around. He hadn’t expected an answer, much less a useful one. But then again, that’s what Marian did, wasn’t it? Compared and contrasted data and came up with new ways to arrange it.

“OK” he said, “OK Let’s see that.”

Marian produced another sheet of paper. “Here you are, Mr. Burns.”

The page showed a neatly plotted graph. Rivera’s strings of calls to Louisa Fowler occurred only when she had no active clients. When she was working, Rivera busied himself with the library and entertainment services.

Which made perfect sense. Fowler was self-supporting. She didn’t have time to tie up her communication lines with chit-chat while she was working. Either that or, the pair of them were carefully avoiding contact at those times when it might arouse suspicion if someone ever decided to run such a comparison.

Kiah laid the paper down. “Mr. Rivera uses a knowbot program to access the library database, doesn’t he?”

“Yes.” Marian’s smile brightened.

“A knowbot program can do more than one thing at once, right?”

“Of course, Mr. Burns. It’s what we’re designed for.”

“Could a knowbot program access, say, the public library files and from there access other databases, transferring the information through the library system, so the transaction would be kept under the privacy restrictions if anybody wanted to look at it?”

Marian hesitated, her smile faded for the first time in Kiah’s memory. “Would this be for the purposes of conducting illegal transactions?”

“Yes, it would.”

“Well… I couldn’t do it, Mr. Burns. Knowbot programs and all their sub-programs have an ID flag, rather like a fingerprint or a DNA sequence. The flag is recorded in the databases they contact along with a record of what information was retrieved, just in case anyone in authority needs to track a transaction.”

“Could you write a knowbot program that would create sub-programs without the ID flag?”

Marian’s eyes shifted between the shelves and the check out counter. “This is a hypothetical question, Mr. Burns?”

“Yes,” Kiah lied.

“Then, hypothetically, yes, I could. It would be illegal of course, and subject the perpetrator to prosecution and probably cause them to be banned from the networks permanently.”

That gave Kiah pause. Someone banned from the networks couldn’t even make a phone call. He thought of Rivera lying in his bed and staring out his window, for the rest of his life.

Why would he risk that? Just to give Louisa Fowler a tax break? Especially… Kiah stopped. Especially since with a knowbot program and network access he could still be in business for himself. Maybe he wouldn’t be living in such style, but still…

“Miss Marian, I need a record of the knowbot sub-program that left the Chicago public library files while Mr. Rivera had accessed the library. Specifically, I need a complete list of the outgoing knowbots with ID flags that do not match any of the flags of the incoming knowbots. Then, I need the unmatched knowbots traced.”

Marian did not frown, exactly, but she looked troubled. “That could take awhile, Mr. Burns. The main branch of the Chicago Public Library handles several million knowbot transactions a day.”

“Can you do it?”

“Ye… es.” she paused. “The trace may not be complete because of privacy regulations.”

“Miss Marian.” Kiah planted both hands on the check-out counter. “This is an official IRS investigation of possible tax fraud. These proceedings are being initiated on my authority as Senior Investigative Agent for Cook County. You will do what I asked. And while you’re at it, you’ll find out if Mr. Rivera, the private investigator, ever caught anyone capable of writing that hypothetical, illegal program we discussed. Is that clear?”

Marian flashed her brightest smile. “I’m sure we have what you need. If you’ll excuse me a minute, I’ll go look this up.”

The virtual reality interface for Rivera’s phone system showed Kiah a perfect reproduction of the hospital room he’d walked into two days before. Instead of a corpse in a bed, however, Kiah faced a long-bodied man seated in a comfortable armchair in front of the window. He took a moment to admire the detail in the simulation. It was probably directly responsive to Rivera’s voice patterns and would adjust the facial features to match them.

“Hello, Mr… Burns,” Rivera greeted him uncertainly.

“Thank you for agreeing to see me, Mr. Rivera.” Kiah’s simulated self sat across from Rivera. He folded his hands. He had practiced this attitude back when he was still a junior auditor. It radiated calm. He had liked to try to keep his interviewees calm, even when he had to explain what their audit had uncovered.

“I can’t think of anything I’ve done lately that would attract the IRS’s attention,” Rivera laughed. “I don’t even have a bank account. Louisa handles all that for me.” He gestured towards the empty bed. “I’m a little housebound these days.”

“Not really. You’ve still got your network access.” Kiah smiled. “Must be a real godsend for you.”

Rivera sighed. “Yeah, it is. The wonders of modern technology, eh? It’s great of Louisa to keep it open for me, even if I can’t use it like I used to.”

“Oh?” Kiah’s eyebrows arched.

“Yeah. I know it doesn’t sound like it, Mr. Bums, but I suffered from severe oxygen deprivation in my accident. It caused permanent brain damage. What you’re hearing is enhanced in more ways than one. I’m all but hardwired into this interface because I can’t even think straight anymore.”

“I’m sorry to hear that, Mr. Rivera. I guess that answers my question.”

“What question?” Rivera’s face tightened.

“Well, as I’m sure you know, Ms. Fowler’s trying to have you declared a dependent. It would give her a nice tax break. The whole situation’s fairly irregular, though. So before I can recommend a course of action to my superior, I had to check things out. You understand.”

“Sure.” Rivera smiled without any of his facial muscles loosening. “Sounds like Louisa. If there isn’t a straight line between two points, make one.”

“Sounds like a difficult person to get along with.”

“Oh, yeah.” Rivera’s gaze strayed out the window. “Next to impossible sometimes.”

“I guess that’s why you moved out.”

Rivera’s entire body jerked. “How… oh, my records. I forget, the IRS still has all that stuff, don’t they?”

Kiah nodded. “We still do. Not that we really need it anymore. 1 guess it’s just a habit the bureaucracy developed. Wonder if there’s a twelve-step program for it?” They shared the laugh. Rivera relaxed visibly.

“Yeah,” Kiah crossed his legs and leaned back. “We don’t do much these days, that’s for sure, but we still deal with a lot of people. Like, talk about coincidence, I was on the lines with one of your ex-wives just yesterday.” He shook his head. “She didn’t have much good to say about you. ‘Leech,’ I think, was her most polite term. She said you sort of lived off her between jobs and then left.

“And I got to thinking, what if that was a kind of habit with you? What if you did that to Louisa Fowler, and then when she heard about your accident, she managed to dish out a little profitable revenge. She set you up so you were looked after and comfortable and then used your skills to augment her business. You’d be paying your own way then, and if she could hide that fact, she could use the expense of looking after you to arrange a substantially reduced rate of withholding. And I do mean substantial. You wouldn’t believe the numbers I came up with.” Kiah folded his arms. Rivera went back to staring out the window.

“That’s of course before you told me about the brain damage. I’m glad you did. I must have missed that in your medical records. I was ready—God, this is embarrassing—but I was ready to accuse Ms. Fowler of all kinds of things. Fraud and conspiracy to commit fraud. Tax evasion. Kidnapping. Coercion. Blackmail.

“See, 1 thought that someone who knew the networks as well as she does could, theoretically, get into your insurance company’s networks and cut off your insurance after your accident, making it look like the company had cut it off before the accident for nonpayment of premiums. If she did that, then she could make a proposition that you come to work for her under her terms. She might even have evidence of some illegal activities in your past, like that you used to be a cracker or something like that. She could have used all of that to blackmail you into complying, because if you were convicted of being a cracker, you’d be permanently banned from the networks, and left in a state hospital, without insurance and…” He shook his head. “That’d be beyond imagining, wouldn’t it?”

Rivera didn’t move. “Yes, it would.”

“I can see you doing almost anything to avoid that. I’m glad you didn’t have to, though.” Kiah got to his feet and walked straight into Rivera’s line of sight. “I don’t like what I know about you, Mr. Rivera, but I was going to come here to make a deal with you. See, I thought I’d managed to prove you had access to an illegal knowbot program and that you were using it to generate income for Louisa Fowler. My evidence is pretty flimsy and a good lawyer would have chewed it up and spit it out. Being IRS doesn’t pull that much weight anymore.” He smiled. “Ms. Fowler knew that, which was why she went through us, or why she would have, if she was attempting something illegal. We’re small, we’ve got very few legal powers left, and nobody likes us. It’s worse than being a dentist. But if I had your cooperation, well, I could catch Louisa Fowler, expose a weakness in the credit system, and create a new tax category. All of which would be worth enough to the government to keep your network access up so you could go into business for yourself again, free and clear, after paying off a fine and serving probation.

“But of course, that’s not how it is at all. So I won’t take up any more time. Thank you for talking to me, Mr. Rivera, you’ve been very patient.” Kiah turned away. “Funny how I missed the bit about your brain damage. I’ll look again and I’m sure it’ll be in my files when I get back to my office. Or I could ask Dr. Marshall for a look at his. Your floor supervisor’s an old-fashioned man, you know that? He keeps physical files.”

He met Rivera’s eyes. They were wide open and staring.

“But… they don’t make paper anymore.”

“No. But a few places do still make microfilm. Good-bye, Mr. Rivera.” Kiah broke the connection.

Kiah pulled the virtual reality gear off, settled back in his chair and grinned up at the sign on the far wall. It was going to work. Greg would probably go out and dance in the streets.

The irony of it was that between them, Fowler and Rivera had made a good point. There were probably hundreds of people out there who were not just physically, but mentally sustained by friends and loved ones through the networks. Those people were entitled to special consideration. Network hook-ups cost money.

Kiah rubbed his scalp. What would you call them? Mental dependents? No. Significant Minds? Brain of Opposite Sex Shoring Living Quarters? Kiah chuckled and faced his own window. Chicago sprawled across the landscape all the way to the horizon.

“Look out, Mr. Capone,” he said to the world outside. “We’re back!”