In the office of the team leader of Investigation Team 13, Elmer looked at Luo An with an eager face.

Luo An did not agree to Elmer's request immediately. After thinking for a few seconds, he said:

"Why has the Ponzi scheme set up by Bernard Madoff not been exposed for so long?"

Elmer's expression tensed, as a thought crossed his mind:

"Do you mean to say, that there are people behind Bernard Madoff?"

Luo An shook his head and said:

"It's not necessarily that he has people backing him, but rather that some people have seen through it and chose not to expose it, playing this 'game' together with Bernard Madoff."

Anyone with experience in the finance industry could tell there was something wrong with the returns that Bernard Madoff's funds were generating. To say that those wealthy tycoons and conglomerates on Wall Street couldn't see it was simply impossible.

"I think so too."

Elmer said solemnly:

"Madoff's foundation has investments from numerous major conglomerates, big banks, and even some countries in Europe have put money into it.

That's why I chose to investigate this matter in secret, not daring to reveal the slightest bit of information."

Setting down his coffee cup, Luo An asked:

"What was your initial plan? Would you mind sharing it?"

"I haven't thought of a suitable plan yet."

Elmer replied with a wry smile on his face:

"At first, I wanted to find a suitable tax reason to openly investigate the financial situation of any employee under Madoff's foundation.

Then 'accidentally' discover problems with Madoff's fund, and continue to follow the trail upward to expose this affair."

Elmer is a quintessential federal agent who values his life and his family's safety. Yet, deep down, his conscience wouldn't allow him to quietly watch nearly thirty thousand middle-class families be ruined by Madoff's scheme. This inner conflict troubled Elmer greatly.

Luo An frowned slightly:

"Your plan..."

"Is it very dangerous?"

Elmer chuckled bitterly and shook his head helplessly:

"I know, this approach could easily alert Madoff, or even compel him to commit murder..."

Luo An waved his hand to cut off Elmer's words, saying:

"No, my point is, your plan is too slow."

"?"

Elmer, with a look of confusion covering his face, froze in his chair:

"What do you mean?"

"Before exposing Madoff's scheme, we need to first clarify a few issues."

Luo An did not answer Elmer directly, but took his coffee cup and analyzed leisurely:

"The reason why Madoff's scheme has lasted so long is not only because of his high status and clever methods but also because the Securities and Exchange Commission turned a blind eye, and certain conglomerates or organizations participated.

These conglomerates sit back and let Madoff make money for them; they are not worried about not getting their money back.

Once you expose this fraud, it won't be just Madoff who gets angry; those behind-the-scenes conglomerates will be upset too. After all, for them, not making money is akin to losing money."

It is well-known what a powerful status the conglomerates hold within the federation. Elmer's expression turned grave, and Luo An continued his analysis:

"Based on your previous plan, by the time you get to Madoff himself, those conglomerates would likely already have been tipped off and would have moved their funds.

In the end, you would only be left with an empty account, and not a single cent from the investments of those nearly thirty thousand middle-class families would remain.

If this were to happen, the federal public would naturally curse Madoff, and as the main orchestrator of this case, you would also be reviled by the federal public. They would think you were one of those conglomerates, working only for their profit."

"When you can't provide an explanation, colleagues and superiors will likely have other thoughts about you, and your path to advancement will probably come to a halt."

"..."

Elmer's eyelid twitched uncontrollably. Until now, he had been thinking about how to bring down Madoff, but hadn't really considered what would happen after Madoff was taken down. Thᴇ link to the origɪn of this information rᴇsts ɪn Novᴇ(l)Fɪre .ɴᴇt

Compared to other departments, the IRS holds a unique position, which makes the IRS-CI's methods somewhat blunt and straightforward—most of the time, they arrest people first, then investigate the accounts and gather evidence, and finally interrogate them.

As such, Elmer wasn't particularly familiar with handling intricate cases. After all, specialization is essential. Seeing Luo An's composed demeanor, he hurriedly asked:

"Luo An, do you have any good methods?"

"It's simple."

Luo An didn't hold back and spoke directly:

"Grow the cake, seek strong support, act quickly."

The relationship between federal officials and the wealthy is interesting—most of the time, people will say that a tycoon persuaded an official with money rather than that a tycoon ordered an official around.

That's because federal officials have an unspoken red line well-understood by all: they are the ones in possession of power. They can be swayed, but the wealthy must offer something in return.

This is why there are so many "lobbying groups" in Washington D.C:

The folks in Congress and the White House are the ones holding power. The wealthy outsiders and financial conglomerates can indeed push for legislation and regulations beneficial to them, but such processes must come with a "price" or "benefit."

If a wealthy individual attempts to break this rule and directly "command" someone in power, they will inevitably be attacked by other powerholders, as it touches upon the powerholders' bottom line.

Madoff was indeed very rich, and there were many reasons to support and help him, but most of his supporters were on Wall Street, not in Washington D.C.

Involving a 50 billion US Dollar Ponzi scheme, there's no doubt that this was a major case. Handling it properly would undoubtedly be a great achievement, even the FBI Director Robert or the IRS Commissioner wouldn't mind appearing to support this case.

"We need to find an officer of some rank who is lacking accomplishments."

A glint of brilliance flashed in Luo An's eyes, and he spoke with gravity:

"You'll directly raid Madoff's company, take him away, and completely freeze his bank accounts at the same time.

The officer will withstand the pressure from the financial consortiums, quickly interrogate Madoff to obtain his confession, and then return the funds in the accounts to all the victims at once, instead of letting the consortiums take all the money.

In the end, Madoff goes to prison, the officer gains accomplishments and reputation, the consortiums don't make a profit but don't lose either, middle-class families lose some money but still have something left—they will curse Madoff, but won't vilify you, the lead investigator, as the cake is just about enough to go around."

As long as the financial consortiums exist, it would be impossible for those middle-class families duped to recover all their funds. Getting some of it back was the best outcome Luo An could think of.

After hearing Luo An's plan, Elmer's eyes shone brightly, and he applauded continuously in praise. However, suddenly he noticed something and asked:

"You don't plan to join this case?"

Luo An nodded, briefly mentioned the bombing case, and spread his hands, saying:

"I don't have time."

Besides this reason, Luo An considered that this case involved nearly 30,000 middle-class families, and it would inevitably cause massive media discussions afterward. Luo An did not want to attract their attention, nor did he wish to pique the interest of the President and others.

Furthermore, although Elmer was from the IRS, due to departmental responsibilities, the FBI's involvement in this case was unavoidable.

As long as Luo An reported the matter to Mr. Clement or FBI Director Robert, as the cake maker, even if he did not participate in the specific actions, he would not lack recognition for his contributions afterward.

Considering these aspects, Luo An meticulously recounted his plan to Elmer, then briefly explained the situation to Vireness and Mr. Clement and introduced Elmer to FBI Director Robert before returning to his own office.

Who FBI Director Robert would send to work with Supervisor Elmer, and when exactly Madoff, the super swindler, would be arrested—Luo An put all these thoughts to the back of his mind.

Opening his computer and looking at the photo of a mixed-race black and white woman on his computer, Luo An's eyes narrowed slightly as he quietly contemplated.

Knock! Knock! Knock!

Just as it was almost time to finish work and Luo An was packing up, there was a sudden knock on the door of the team leader's office. The person who walked in was Mona.

Luo An casually asked:

"What's the matter?"

"I received an email."

Mona shook her laptop, her voice grave:

"The sender is Sarls."