Three days earlier, in a sealed office on the top floor of the IRS headquarters in Washington, blinds filtered the cold daylight as the electronic clock ticked over to 15:47.
Senior Commissioner Bavell Smith sat behind her desk, her fingers unconsciously tapping the surface before her. Untouched documents were piled high in front of her.
Her phone suddenly rang, shattering the office's silence. An unfamiliar number appeared on the screen. Bavell frowned and answered.
"Bavell Smith, this is Bruce Wayne." A languid yet confident voice came through the phone.
Bavell leaned forward slightly, wariness in her tone. "Mr. Wayne, what can I do for you?"
"I heard you've spent three years chasing Penglage Group's cross-border tax evasion case in Gotham without getting anywhere?" There was a trace of teasing in Bruce's voice. "I have a Christmas present from Gotham. Interested?"
Bavell's brow furrowed further. "What kind of present?"
"I've sent you some documents through an encrypted channel. Take a look first." After Bruce finished speaking, faint keyboard tapping came from the other end of the line.
An encrypted file transfer prompt popped up on Bavell's monitor. She swiftly entered the password. When the file opened, her pupils abruptly constricted—it was Wayne Enterprises' board of directors' private ledger, detailing the tax evasion of dozens of Gotham elites.
"These documents... are enough to send half of Wayne Enterprises' elite to prison." Bavell spoke quietly, disbelief in her voice.
"Exactly." Bruce's voice remained relaxed. "Useless parasites should pay for their greedy, shameless deeds. I suggest you form a special audit team. I'll have Gotham City Hall clear the way for you."
"Are you serious? Do you know how great a blow this will deal to your company?"
"Of course. In fact, it took quite a bit of effort to get these. My dear