(Time passes. Greg Sandshark comes back into the document area of the crime lab with more paperwork in a big box. Codges is hanging out in there drinking a cup of coffee.) Greg: Judge Whelk is an insomniac and he signed the order. I've got some stuff for the forensic accountant to add to her pile. Codges: And you're sure you're not just here because she's got a nice dorsal fin, Shark-boy? Greg: HEY! Only O'Reefy, Nick and Haddock can call me "Shark-boy"! Codges: Fine. Suit yourself. I think she'll be back from lunch in 30 minutes. Toodles! (He tinkles his fin and lopes out the door.) (Greg pulls some paperwork out of the files he has from Marvin Smulk's financial records. He looks at some items and his brow wrinkles. Camera angle zooms in and we see evivdence of a series of cash deposits going back several weeks, most of them under $3000.00. He also spots a couple of large check deposits from an insurance company. Camera pans out and Greg is now looking at the forensic accountant's desk and sees several insurance claim forms on stolen equpiment for Boulabase construction--all filed by Melvin Smulk within the past six weeks. He starts to nod when a teal colored female fish comes in, sees him looking at the paperwork and clears her throat.) Teal Colored Female Fish: Ahem! Greg: Oh! I'm sorry! I was just bringing in some finanacial records from a Piscine of Interest in this case and was comparing them to some items you had on the desk. Teal Colored Female Fish:Well, that's a better line than that creepy Codges tried to use on me... Greg: Line? (He looks confused, then a lightbulb goes off over his head.) Oh no! That's not a line! I'm Greg Sandshark--CSI Level One. I'm the de-facto lead CSI on this bank case. Teal Colored Female Fish: Amy Poseidon, forensic accountant. I thought Cat Willows was the lead CSI on this case. Greg: (Sheepishly.) I said "de-facto." Cat's got something going on with her daughter, so I promised to do all the heavy lifting so she could take care of that, but that I'd call her if I needed help or it got to be too much for me. Amy Poseidon: (Smiles) Well, that's nice then. Greg: (Smiles back) Anyway, could you take a look at these bank statements and compare some dates and dollar amounts with these insurnace claims? I think I see a pattern here. Amy Poseidon: Sure. (She picks up the papers and begins doing some comparsions. She changes the order of a few of them.) This... is interesting. Greg: Really? Amy Poseidon: We have Mr. Smulk making deposits that are about 10% of the insurance claim checks to his account within a few days of the claims being settled. Greg: That's not all. I'm also seeing strings of cash deposits of a little less than $3000.00 taking place over several days following the bank robberies. Amy Poseidon:You know the reason why they're less than $3000.00, don't you? Greg: Enlighlten me. Amy Poseidon:(Voice over as video shows a montage of what Amy is describing) King Neptune's Internal Revenue Service requires that any deposits or withdrawals from bank accounts of $10,000.00 cash or higher, or purchases of cashier's checks or traveler's cheques of $3000.00 or more in cash require documentation. For the large withdrawals and deposits of cash, it's called a CTR--currency transaction report. For the cashier's and traveler's checks, it's called an NIR--Negotiable Instrument Report. This requires picture ID, tax id number and other information. The only exemptions are certain businesses that do a lot of transacations in cash but that aren't usually fronts for money laundering or drugs. Greg: Oh yeah! I remember hearing about these. No boatmobile dealership can ever be exempt because a lot of dirty money gets laundered via the buying and selling of vehicles! (He swats his forehead with his fin) Amy Poseidon:But that's not all. Most banks still flag any deposits of $3000.00 in cash or higher and watch the customer's account when they happen, just to be sure there's no money laundering or illegal activity going on. It's built into the computers. That way, if someone does 5 different deposits of $2000.00 each at 5 different branches on the same business day, the teller's terminal will immediately flag that a CTR has to be filled out. Greg: Well, Mr. Smulk was varying the amounts, all of them between $2000.00 and $3000.00 and making sure the total was less than $10,000.00 per business day. I'll need to call his bank's proof department and get them to get copies of the deposit slips, cash tickets and checks he deposited. Amy Poseidon:I'm going to do some more review of these documents. Until we get everything in from the Insurance company and the bank, we can't be sure. However, based upon my experience, this guy has been laundering money and has been scamming the insurance company, as well as his employer. I wouldn't be surprised if there wasn't an inurance company employee involved as well. Greg: Let's see the claim forms and see who the adjusters were for these claims? Amy Poseidon: One step ahead of you, hon. It's all the same person--Marilyn Angelfish. Greg: Oooohhhh... the plot thickens! I'll go see O'Reefy and see if we can find this woman. Thanks for your help, Amy. (Greg turns to walk out the door) Amy Poseidon: (Normal voice) No problem. (Sotto voice) Shark-boy! Hee hee hee!!! (Greg smiles and shakes his head then walks out the door.) Greg: (Voice trailing as he walks down the hallway) I don't mind being called Shark-boy by a cute girl!!!