The IRS's Suspicions
Sarah quickly operated the tablet. "The owner of the safe house is a Chinese man named ' Zhao Zhiyong,' who is also an employee of NLG and a warehouse forklift driver. Several other related properties and vehicles are owned by ' Zhang Ming,' ' Li Hong, ' and others... all ordinary Chinese men with similar backgrounds, having varying degrees of employment or familial ties with NLG. Their commonalities are: ordinary or even poor financial situations, simple social relationships, yet recently they have 'suddenly' acquired or obtained assets that are clearly disproportionate to their income."
"A network." Cohen circled the names "Chen Jianguo," "Zhao Zhiyong," "Zhang Ming," and "Li Hong" on the whiteboard, connecting them with lines below "Lin Feng," forming an umbrella-like structure. "Lin Feng is building a holding network composed of 'front-line people.' These people are his 'shells,' helping him distribute assets and conceal his true wealth and intentions. This structure is not only used to evade tax declarations (because he doesn't directly hold the shares, theoretically he has no obligation to declare), but it can also be used for money laundering, transferring funds, and isolating legal risks."
His eyes gleamed with the predatory glint of a hunter spotting his prey. "The key lies in these 'front-line figures.' They're not professionals; their mental fortitude is limited, and their legal knowledge is lacking. They've simply been pushed to the forefront for some reason (money, threats, ignorance). Breaking one of them will be like toppling the first domino, revealing the entire structure and pointing directly to Lin Feng behind it all!"
Sarah nodded. "We tried contacting two of them, including Zhao Zhiyong, by phone or in person under the guise of 'community tax services' or 'random checks.' The reaction was strange."
How so?
"They were very vigilant, barely answering questions. They repeatedly emphasized that they 'legally owned' the property, that it was a 'gift from a relative,' or that they 'luckily won a small prize.' But their eyes darted around, their tone was tense, and... their statements were clearly rehearsed and highly consistent. When we applied even a little pressure and asked for details, they would hang up or close the door and refuse to communicate further. Unlike ordinary taxpayers being audited who would complain or defend themselves, they exhibited a... closed-off resistance."
Cohen walked back to his desk, sat down, placed his hands clasped on the table, and fell into a brief moment of contemplation. The office was quiet, with only the faint hum of the air conditioner vents.
"This highly consistent reaction indicates they've been uniformly instructed, even showing signs of counter-investigation training. This Lin Feng is far more cautious and professional than he appears," Cohen said slowly. "But this further demonstrates that these 'front-line personnel' are the key weakness. They've been trained, but training cannot change their nature—they're not suicide squads, just ordinary people. Ordinary people have ordinary fears and desires."
He looked up at Sarah, his gaze sharp and resolute. "Let's start with the weakest link, the one with the most direct connection. Zhao Zhiyong, an NLG employee, the nominal owner of the safe house, has a clear physical connection to Lin Feng (his residence). His background is the simplest, but he may also face the greatest pressure. He won't be the core, but he might be the best entry point."
"What do you mean?" Sarah asked.
"Send him a formal 'Tax Inquiry' (IDR) regarding the source of funds for the purchase of his properties and any potential connection to NLG's shareholding structure. At the same time," Cohen leaned forward, lowering his voice, "Formally 'invite' him to the station under the guise of 'assisting with the investigation.' No need for an arrest, just an 'invitation.' Put some pressure on him and see his reaction. If he still resists..."
Cohen paused, a cold, law enforcement-like smile playing on his lips, "Then help him 'remember' the risks of being a 'front man' and the benefits of cooperating with us. Tell him that if he identifies the mastermind, he can receive a lighter sentence, and might even... have the opportunity to take the 'settlement fee' we provide and start over in a sunny place. But if he continues to resist, he will be prosecuted for serious crimes such as 'conspiracy to commit tax fraud' and 'false statements,' facing huge fines and long prison sentences."
Sarah understood and nodded. "Understood. I'll go prepare the documents and arrange the 'invitation' right away."
"Remember," Cohen emphasized, "The actions must be legal and compliant, but the attitude can be a bit 'firm.' We need to make him understand that the IRS's coffee isn't so pleasant. Once he opens his mouth and admits to being a nominee shareholder, and that the funds came from Lin Feng... we can immediately apply for a full investigation order, a freezing order, and even a travel ban on Lin Feng, K, and all their related accounts and assets. At that time, that mysterious Mr. Lin will have to explain properly what his 'non-existent' wealth and this 'front man' network are all about."
Sarah turned and left to carry out the order. Cohen sat alone in his office, his gaze returning to the red name on the whiteboard—"Lin Feng".
"Hiding in a shell?" he muttered to himself, his fingers tapping unconsciously on the table. "Then I'll smash your shells, one by one."
Outside the window, the Seattle afternoon sky was overcast, with dark clouds slowly gathering, foreshadowing another storm that might be on the horizon. Meanwhile, inside this office piled high with documents, a hunt for hidden assets had quietly begun.