The Mendoza Memo, page 13
Daniel scooted closer to the laptop so he could see the video clearly.
I should get my glasses, he thought, but he didn’t want to delay the process or frustrate Pamela. Once she set her mind to something, she wanted to follow through with it undeterred. Her mindset, however, oftentimes made Pamela quick-tempered despite her Aikido training.
Pamela replayed the videos starting from when the woman approached the street corner and through the impact again.
“Unfortunately, some of the other people are blocking the view of her face,” Daniel frustratedly declared. “Can you rewind again?”
“Sure.”
Pamela complied with Daniel’s request.
As the video played a third time, Daniel exclaimed, “Stop! Stop the video!!”
With lighting speed, Pamela clicked the mouse button so that the video froze while the woman was nearing the middle of the road.
“Can you zoom in closer?” he asked.
Pamela zoomed in using the video player, but the application wasn’t as cooperative and sophisticated as she’d like.
“I’m going to crop this picture so we can zoom in closer on a more sophisticated application. If you don’t mind.”
She looked at Daniel who was surprised by her comment. He chose to refrain from asking Pamela how she knew he had image editing software on his laptop.
“That’s fine,” he responded.
Pamela used the Snipping tool to crop the picture of the woman at a place where she was more visible on the camera. She then saved the photo on the laptop and opened it with Photoshop. Using Photoshop, Pamela zoomed in on the woman’s face so that it was clearer for Daniel to see.
“Oh my God,” Daniel blurted out as he sighed at the recognition of the brutally murdered woman.
“Who is it?”
“It’s Jeannie. Jeannie Wright. She’s the court reporter from Dr. Shirvani’s deposition.”
“Yes, DI Mosley. I can send that to you right away. Can you give me your email address?”
Daniel conveyed the email address to Pamela so she could send the video, and pictures of the USB drive and the Manila envelope to the detective inspector’s office in London. The originals would be handed over to the Tucson police department since they processed the previous Manila envelope Daniel received.
“I’m sending it to you right now. Please let me know if there is anything else you need,” Daniel added once he saw Pamela hit the send button.
After a semi-cordial valediction, Daniel got off the phone and sunk deeply into the chair he sat on. He was somewhat relieved the London police department wasn’t suspicious of him as to the cause of the court reporter’s sudden death. London police were aware of her death and had already seen the CCTV footage. However, the mailing of the videos to Daniel’s home made the matter even more suspicious and possibly criminal. A string of murders in London surrounding one legal case was the last thing the city needed.
“You okay, Daniel?” Pamela asked while gently rubbing his forearm to comfort him.
He recognized her comforting affection but failed to fully understand the depth of her inquiry.
Daniel stood up and paced the home office room. He wanted to scream out in despair now that three individuals connected to Dr. Shirvani’s deposition were dead. Two of them, at least, were suspicious deaths. The death of Dr. Shirvani’s barrister, however, was said to be a suicide. Or was it? Daniel’s mind wasn’t sure after receiving the CCTV footage.
“I’m alright, Pam. It’s just that… I’m suspicious about Jessica Chance’s so-called suicide.”
“Why? Have you received another video?”
“I don’t think so. But I’ve been so preoccupied lately. I’ve not really been paying attention, to be honest with you”
Daniel looked around the nearly immaculate room for another Manila envelope. He didn’t see anything suspicious.
“What about the upstairs office?” Pamela inquired.
Daniel shrugged his shoulders. The two of them climbed the stairs to the office on the second floor of Daniel’s home. The second office was the office Daniel worked in when working from home. It wasn’t like the formal office on the first floor which was more for show. Instead, the home office on the second floor was cluttered with numerous boxes, red welds, binders, legal pads, reams of papers, and printed documents strewn on the floor, but the room wasn’t as messy as it had previously been.
“I see you finally bought a filing cabinet like I suggested,” Pamela mocked as she searched for anything mysterious near the filing cabinet on the floor by his desk.
“Yeah. Now, you can’t say I don’t listen to you,” Daniel giggled as he spoke despite the seriousness of their adventure in his office.
“You still need to clean this up. It’s not like you to be so messy,” she insisted as she separated different items on the floor. “I think this is it.”
Pamela lifted a small, Manila envelope that apparently had fallen off the desk with other recent mail. Like both Manila envelopes Daniel previously received, it had an inaccurate return address and contained British stamps and a postmark from Great Britain.
Daniel watched Pamela attentively as she started opening the envelope.
“Wait. Wait,” he muttered. “I don’t want to see any more gruesome pictures or videos. Okay. Not tonight.”
She looked at Daniel, surprised at his response. The gravity of the situation finally dawned on him. Daniel realized he too may be next. John and Robin were at the deposition as well. Pamela could see on Daniel’s expression he was worried more so for their safety rather than himself.
“Hey, I understand, Daniel. I really do. I’ll contact DI Mosley about this envelope, whatever is inside it, and I can work with him about that. If he needs to talk to you directly, I’ll let you know.”
Her voice was more tepid and soft-spoken than normal which only reassured Daniel even more.
“Thanks, Pamela.”
As they walked downstairs towards Daniel’s living room, Daniel had one more request for Pamela.
“If that envelope is what I think it is, then Jessica Chance was murdered. She definitely didn’t commit suicide. I need you to look into it.”
Pamela nodded her head.
“I’m sure you have connections in London. I don’t know if I fully trust DI Mosley. He’s a good police officer but this is now personal to the firm, to me. I need you to put it as a high priority.”
“Certainly, Daniel. I have some avenues I can look into.”
They sat down on the leather couch in his living room to discuss Pamela’s options.
28 META
Phoenix, Arizona
The Following Week
As the crowd roared when the rookie basketball player scored a shot well beyond the three-point line, the other players high-fived him. Some even swatted his derrière in approval. The three points put the local Phoenix team ahead early in the first quarter. Fans arriving late at the downtown arena slowly approached their seats while in awe. The atmosphere was ecstatic.
“Can I see your tickets?” the attendant asked anyone approaching the stairs leading to the upper suites which were usually owned by sponsors of the arena.
A couple showed the attendant their tickets and he waved them on.
“Can I see your tickets?” the attendant asked a group of somewhat unruly teenagers whose parents had a suite but wanted their children to experience a game without their presence. It gave them the excuse to spend a romantic evening alone.
“We don’t need no tickets!” the boisterous, older male in his sophomore year at Arizona State University declared. His breath smelled of expensive, craft beer.
“Hey, Jaime. It’s okay. We can’t get in without our tickets,” a woman approximately his age interjected. She was his girlfriend or maybe a sister or cousin. The older two were apparently chaperoning the teenagers for the night of festivities.
She showed the attendant the group’s tickets, and they were reluctantly allowed to climb the stairs. Jaime glared at the attendant in disgust as he ascended. A stern look was returned.
“Have Carmichael look into this group,” the attendant told another attendant standing next to him when the group was out of earshot.
“I will, boss,” he responded as he left to inform the head security guard of a potential security issue.
The attendant scanned the area as he awaited other fans eager to secure their seats in a suite. As an older, Hispanic male approached in casual clothes, the attendant recognized him.
“Mr. Mendoza. It’s good to see you tonight,” he announced as he stretched out his hand to greet him.
“Tito, it’s good to see you too,” Daniel smiled in response, firmly gripping the man’s hand. He then patted his pockets looking for his ticket. “I must’ve left it at the office,” Daniel announced with a sense of embarrassment.
“No problem, Mr. Mendoza. I recognize who you are. You don’t need a ticket. By the way, Mr. Ravan has appetizers and drinks waiting for you. I spoke to him earlier. He advised me you were coming and bringing a client. Let me know if there is anything else that you need.”
“Thanks, Tito.”
Daniel climbed the stairs and walked to the suite owned by the Regal Wisteria Resorts. He enjoyed the suite many times before not only with clients, but also other firm members and sometimes friends and family. In fact, Tito was mistaken. This time, Daniel wasn’t meeting a client. He was meeting Perry Davidson, the forensic accounting expert hired for the royalty case. Perry was in town for another engagement. Once Daniel learned his expert was in Phoenix, Daniel extended an invitation to see the Phoenix Suns. Mr. Davidson couldn’t resist and eagerly accommodate the event on his schedule.
Standing in the middle of the suite, Daniel realized it would be just him and Mr. Davidson in a suite that could easily accommodate fifteen to twenty people or more. Wanting privacy so they could speak frankly, Daniel hadn’t invited anyone else to attend the game. Despite only two people in attendance, the suite was stocked as usual. A spread of cheese, sausages, olives, crackers, grapes, and other fruits were on a table nearest the entrance. Silver chafing dishes contained enchiladas, chicken breasts, and carnitas from a local Mexican restaurant were also available to consume.
Daniel wasn’t hungry yet. Instead, he poured himself a glass of Sprite, took a sip, and looked out into the crowd. He watched a couple of plays before deciding to make a call before the expert arrived and his attention would be elsewhere.
“You reached Corina Walker. I’m not in right now. Please leave a message and I’ll return your call as soon as possible.”
Her sultry voice pleased him. Daniel waited for the beep to leave a voicemail message: “Hi Corina. It’s me, Daniel. I was just calling you because the firm’s Christmas party is coming up and I wanted to invite you. Anyway, give me a call when you get a chance.”
As soon as he hung up, Daniel regretted leaving the message. They had recently started dating. Daniel realized he should have invited her in person, perhaps over lunch or dinner. He’d been so busy lately. He didn’t have the opportunity to arrange a time to do so. Hopefully, it wouldn’t be a fatal mistake.
Stupid. Stupid. Stupid, he disappointedly told himself.
In an effort to get his mind off the situation, Daniel made another call.
“Hey, boss. What do you need?” Marissa asked as soon as she answered the phone.
“I don’t… This isn’t a work-related call, Marissa. I … It’s just that we haven’t spoken a lot since you’ve been back from Mexico. I was just checking on you. That’s all. How’ve you been?”
Marissa was pleased Daniel called her even though she didn’t outwardly say it.
“It’s been a little rough. You know… I’m still struggling with all of this. My aunt and uncle are extremely happy. They send me pictures of baby Gabriela all the time. She’s growing so fast. But to be honest, I miss her. I don’t know what I’m doing here in Phoenix.”
Daniel sat down so he could concentrate on Marissa’s emotions without the distraction of the basketball game. He waited to speak until she continued.
“Don’t get me wrong. I love being an attorney. I’m so happy you kept my position at the firm.”
“Marissa, don’t worry about that. Your future is more important.”
His words comforted her.
“Thank you.” Feeling more confident about herself and comfortable with the conversation, Marissa added, “I’ve finally told my mom about Gabriela. They were happy for me, of course. And proud of what I did for my aunt and uncle. My mom wants to see her. She’s going to Chihuahua next week and invited me to come with her.”
“You should,” he suggested.
“I don’t know. It may just complicate things for me. I may want to stay there, or it may make me regret my decision.”
Marissa sobbed gently but didn’t acknowledge it to Daniel.
When it was almost the end of the first quarter, Perry Davidson finally entered the suite and greeted Daniel.
“I’m so sorry. My meeting in my other engagement ran late,” Perry remorsefully explained. He looked at the spread of food on the table and walked closer.
“It’s okay, Perry. I know you’re a busy man and in high demand.”
Daniel served himself some food as a way to encourage Perry to do likewise. He sensed Perry was hungry after a long day of work and traveling. When the two men piled their plates up with food, they sat down at a table near the front of the suite.
Perry bit into an enchilada morsel and announced, “I’m really excited you asked me to work on this royalty case. It’s more interesting than I imagined.”
“Oh really. What do you mean by that?” Daniel entreated.
“Well, as I’ve learned since I’ve moved to the States, there’s an old American phrase which applies: ‘Someone’s cooking the books.’”
Mr. Davidson smiled in his disarming way that juries loved.
Upon hearing this, Daniel sighed. He didn’t need any more bad news, but he needed to know what was going on at Analysis, Inc. so he could advise his client on how to pursue the litigation or even settle if necessary.
“Give me the bad news,” Daniel insisted. “I can handle it.”
“Well, I’ll prepare an internal report with some of this for your review, but there are a lot of relevant, financial documents missing. I’ve reviewed the QuickBooks files for this particular account. I’m sorry to say this but the metadata shows that the numbers have been manipulated.”
“What do you mean, Perry? Can you explain it in simple terms a jury can understand?”
“Certainly, I know you’re not a CPA, Daniel. So I’ll simplify it. It looks like the royalty amounts were changed not once but twice.”
“Twice!!”
Daniel was even more disturbed by this revelation.
“I’ve reviewed all of the data since the chemotherapy drug was first put on the market. Years’ worth of data. It looks like accurate information was automatically imported into QuickBooks from some third-party application, which I haven’t figured out at this time. But that financial data reflects a significant amount of royalties earned for the drug.”
Daniel nodded to acknowledge his understanding of this fundamental concept.
“By the end of each month before Analysis had to report the royalty amount to its clients, the mining companies, the royalties were manually reduced by at least fifty to seventy-five percent of their original value.”
“Is there a way to figure out who did this?” Daniel asked wondering how deep any conspiracy was.
“Each user has to log into QuickBooks with their own password which is then encrypted in the original data. Once I’m provided who’s assigned each username, I can correlate which encrypted code corresponds to the user and figure out who they are.”
“They?”
“Unfortunately, yes. It seems like there were at least three or four usernames that changed the financial data. But that doesn’t mean three or four different people are involved. It could just be one person using multiple usernames to hide their tracks. Who knows? Or it could be more than one person. I’m not sure at this time.”
Daniel grimaced at the thought of a widespread conspiracy. Surely, his client should have been aware of this if multiple employees were involved.
“But that’s not the end of it,” Mr. Davidson cautioned. He could see the disappointment in Daniel’s face. “The metadata shows that the financial data was manipulated a second time. All of the royalties were reduced by another forty to fifty percent. It happened all on one day.”
“Don’t tell me! I can guess. The day after the lawsuit was filed.”
“I thought the same thing at first, but it wasn’t that date. It was about forty days after the lawsuit was filed,” Perry explained.
Daniel calculated the date in his mind and realized what date it was.
“That’s around the time Analysis, Inc. was served the lawsuit by the process server.” He remembered reviewing the affidavit of service filed with the federal court once he was originally assigned to defend the lawsuit. “They probably didn’t know about the royalty issues before then,” Daniel mused.
“I’m just an accountant. My role is to simply analyze the data. I know the royalty payouts were significantly less than what they should have been. I leave all the secondary conclusions to the lawyers or the jury.”
Perry took another bite of the enchilada. Discussing the case and explaining the technical details took a lot out of him, making him even hungrier than he was before arriving. Perry looked at the scoreboard. The home team was down by a few points. Not a huge Phoenix fan, the score didn’t matter as much to him. He was pleased just to be able to watch the game in a private suite. They continued watching the game for a few minutes to relax.
Once Daniel realized Perry had more to reveal, he turned to Perry and asked, “What else did you find?”
“I knew you were going to ask me where the money went. So I briefly looked into it as best I could, given the limited financial information I was provided.”
