Chapter 201

Serena's POV

From my seat in the defendant's chair at the New York County Supreme Court, I watched Judge Morrison bring down his gavel. My fingertips traced the edge of my blazer.

Assistant District Attorney Leach cleared his throat and stood. "Your Honor, on November 3rd, the Manhattan DA's office received credible information through our whistleblower hotline regarding tax fraud and corruption at StarRiver Group. The evidence indicates that Serena Sinclair, as CEO, orchestrated a scheme involving $4 million in bribes to IRS officials and tax evasion exceeding $30 million. The whistleblower has provided substantial documentation, including surveillance photos of meetings between Ms. Sinclair and IRS officials, along with falsified tax returns."

I kept my expression neutral, though my stomach churned. The SEC investigations I'd handled before were nothing compared to being a defendant in a criminal case.

"The prosecution calls Thomas Peterson to the stand," Leach announced. My breath caught slightly. I studied him as he walked forward: mid-forties, wearing a suit that had seen better days, the classic look of a mid-level federal employee.

Peterson began his testimony: "As a Senior Examiner with IRS, I became aware of irregular patterns in StarRiver's filings. During routine surveillance, I observed multiple meetings between Ms. Sinclair and Commissioner Brad at Bernard&Pike, which raised red flags given their timing around tax filing deadlines. Upon reviewing Star River Group's tax returns, I uncovered serious discrepancies in their financial statements. Not wanting to raise any suspicions, I investigated Brad's finances. My investigation revealed that an account opened in his wife's name contained $4 million in unexplained deposits."

The real gut punch came when Brad, the deputy IRS Commissioner, took the stand. I watched in disbelief as he folded immediately under questioning, confirming every detail about our "business dinners" and the subsequent favorable tax treatments. Jessa, my CFO, followed with equally damaging testimony about wire transfers and the accounting she claimed I had authorized.

Throughout it all, Quinn appeared absorbed in her notes, her lack of objections causing concerned glances from my executive team in the gallery. But when Judge Morrison called for the defense's response, Quinn stood with the confidence.

"Your Honor," she said, removing her frames, "the defense moves to enter a plea of not guilty."

Despite the mountain of evidence the U.S. Attorney's office had assembled, her certainty was unwavering. My hand finally stilled its nervous movement as I straightened in my chair, drawing strength from her composure.

Quinn's POV

The weight of every gaze in the courtroom bears down on me. The gallery of Manhattan's elite legal circles aren't even trying to hide their skepticism. Nina Sinclair even let out an almost theatrical laugh. A ripple of murmurs spreads through the courtroom.

Judge Morrison's gavel comes down hard. "Order! I will have order in this court." The chamber falls silent.

"Defense counsel, you may proceed," she says, adjusting her glasses.

I give a slight professional nod. "Thank you, Your Honor." Standing straighter in my suit, I continued. "After reviewing the prosecution's evidence and witness testimony, the defense has several material concerns to address."

"Firstly, while Mr. Peterson's position at the IRS qualifies him to identify potential discrepancies in StarRiver Group's tax filings, his alleged access to Commissioner Brad's personal accounts raises serious procedural and credibility issues."

"Secondly, Ms. Penrose's testimony about my client's alleged wire transfers to Commissioner Brad is undermined by the suspicious failure of Chase's security cameras during the account opening - a $4 million transaction that would typically trigger multiple compliance protocols."

"Third, regarding StarRiver Group's financial statements, the prosecution relies heavily on DocuSign records that were routinely handled by administrative staff, and physical signatures that any first-year forensic analyst would question."

I conclude with measured confidence, "These points form the basis of our motion for acquittal." The silence in the courtroom feels heavy with anticipation.

Thomas fumbled to explain. "I had access to the Commissioner's account because he asked me to make a deposit at the Midtown branch. That's when I noticed the suspicious transaction history."

I allow a carefully measured pause. "The prosecution would have us believe that a veteran IRS Commissioner, allegedly accepting substantial bribes, would carelessly hand over his account information to a irrelevant examiner?"

A few muffled chuckles from the gallery are quickly silenced by Judge Morrison's sharp look.

I continue, my voice steady. "For someone who's served twenty years in the IRS to make such a fundamental oversight stretches credibility beyond reason."

Leach Anderson rises, straightening his tie. "Objection, Your Honor. Counsel is engaging in speculation and attempting to impugn the witness's credibility without foundation."

"Sustained," Judge Morrison replies. "Keep to the facts, counselor."

I nod deferentially. "Yes, Your Honor." Then: "Permission to question my client?"

With approval granted, I turn to Serena. "Ms. Sinclair, regarding Mr. Peterson's allegations of tax fraud and bribery, what is your response?"

"Not guilty," she states.

She continued. "I can provide concrete evidence that I was in a Board meeting at the StarRiver during the alleged bank visit."

The gallery buzzes with whispers - senior partners turning to their associates, financial reporters scribbling furiously in their notepads.