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This is a true biographical story of a young lawyer, Roger Lawrence, who came from a solid middle-class background. He had a consuming fire to grab the brass ring and join the country's power elite. The story ommences with the first day of his trial for fraud; fraud that the State will allege involves the sum of hundreds of millions of dollars. Roger's accusers are the IRS*. They know that their case against him and his co-defendants is false and full of obvious and fatal flaws. The trial is for Roger Lawrence and others, but they are only the minor players in a war of titans. The IRS's real target is an elusive and mysterious man who lives in small town USA
Dara Wilder is their true adversary. He has singlehandedly deprived the IRS of more than a hundred million dollars in tax revenues by taking advantage of an ill thought out tax credit program developed by the Federal government to encourage the country's poor research and development efforts. The program has been wildly successful. The nation's monied elite and top corporations have found in this program a way to, with the stroke of a pen and money borrowed from the country's most powerful banks for an hour or so, dramatically reduce their taxes. In country club-like catered affairs in the boardrooms of prestigious law firms, they are making tens of millions of dollars, tens of millions of dollars that would otherwise go to the IRS.
Through Roger Lawrence and Michael Richards, an ex-IRS and now private practice tax accountant, Wilder learned that he did not have to spend a dime to incur hundreds of millions of dollars of research and development expenditures. The public and corporate citizens would pay him thirty (30%) per cent and require no repayment, shares or involvement of any kind. It was free money. Wilder did one deal after another with dizzying speed and soon became one of the country's largest research and development organizations. All without spending a dime. Left unchecked, his next gambit was to raise billions, at the government's expense, by offering to commercially mine the Moon.
*IRS is not the actual taxation agency