Anyway, on the same subject, Susan reached over and grabbed me, finding, I'm afraid, not even four fingers' worth of John. I informed her, "I've had too much to drink."

Susan does not take that as a rejection, but as a challenge. In fact, once she gets going she could make my tie hard.

"Pretend," she said, "that I'm Anna Bellarosa, and we swapped spouses for the night."

"Okay." There was a distinct physical difference between Susan and Anna, so I had to pretend real hard. Susan switched off the lamp to facilitate this. She said, "I'm with Frank now, in the back of his car, and we're getting out of our clothes as the chauffeur is driving us around."

I didn't like that image, but a part of me must have because I felt that part getting harder in Susan's hand, and she giggled. "See?" she said. "There you go." She added, "And you're going to fuck Anna Bellarosa now. She's never been with any man except her husband, and she's shy, terrified, but excited. And you know she's going to love how you do it to her, and you're wondering how and when you're going to return her to her husband, and when he's going to give me back to you, and what we're all going to say to one another." My goodness, what an imagination this woman had. And she knows what turns me on, which can be a little uncomfortable for me. I mean, now that I thought about it, the idea of wife-swapping had briefly crossed my fuzzy mind on the way home in the car.

Anyway, there I was on my back, with Susan's hand cupped around my penis which was rising like an ICBM out of its silo. I heard her say, "Oh, my God, John, you're bigger than Frank."

"What?"

She said in a Brooklyn accent, "I can't get alia this insida me. Please don't put it in me. My husband will kill me for this. He'll kill you." "He's fucking Susan right now," I pointed out. "Your husband is fucking my wife."

She said, "I am betraying my husband. God forgive me." I replied, "I'm just having sex." I rolled over on top of her and brought her legs over my shoulders. "What are you doing?" she cried. "What are you going to do?" I thrust myself inside her and she let out a startled sound. As I made love to her, she moaned, sobbed, then settled down and began to enjoy herself. Between deep breaths, she gasped a few words in Italian which I didn't understand, but they sounded sexy and raunchy.

Well, look, I mean, we're a little kinky, okay? But we knew where to draw the line and always had. But this time, for some reason, I had the feeling that we'd gone beyond the bounds of our game. Fantasy was one thing, but bringing people like the Bellarosas into our bedroom was dangerous. What was happening to us? Afterwards, as we lay on the bed, uncustomarily separated by a few feet of sheets, Susan said, "I think we should go away. On vacation." "Together?"

She let a few seconds go by, then replied, "Of course. We have to get out of here, John. Now. Before it's too late."

I didn't feel like asking what she meant by too late. I answered, "I can't go now. There's too much happening."

She didn't say anything for a long time, then replied, "Don't forget I asked." And to be fair to her even in light of what happened, I'll never forget that she asked.

July. The best-laid summer plans of hardworking men often go astray, and this promised to be as screwed up a summer as I'd had since my induction into the army.

Mr Melzer got in touch with me as Frank Bellarosa had said he would. We met, at Mr Melzer's insistence, at my house. He arrived at the appointed hour, six P.M. on a Wednesday, and I showed him into my study.

Mr Melzer was a white-haired gentleman, rather soft-spoken, which had surprised me on the telephone, and his voice fit his appearance as I now saw. He was dressed in a dove-grey suit that was expensive and surprisingly tasteful. His shoes were not only real, but they were lizard at about a thousand dollars a pair.

My, my, Mr Melzer, you struck it rich, didn't you? I wished Mr Novac could see his former co-worker.

We sat in my study, but I didn't offer Mr Melzer anything but a chair. As he was a renegade, I had expected Mr Melzer to have somewhat of a furtive look about him. But he seemed instead completely at ease, and at times rather grave, as if what we were discussing was very weighty and thus very expensive. I didn't dislike the man immediately as I'd disliked Novac, but there was something a bit oily about Mr Melzer, and I supposed he'd acquired that lubrication after he'd left the IRS, which is not known for greasing the shaft. The lizard shoes seemed appropriate footwear for Mr Melzer. After fifteen minutes or so of conversation, he informed me, "I require twenty thousand dollars as a retainer."

That was actually reasonable considering the case. I would require more if it were my case. But then he added, "I take half of what I save you in taxes." "Half? Attorneys are only allowed by law to charge a third of what they get a client in a civil suit."

"I'm not an attorney, Mr Sutter. There is no law governing my fee. Also, you understand, I have rather heavy expenses."

"You don't even have an office."

"I've got other expenses. You don't want to know about them." "No, I don't." I looked him in the eye. "And there will be no criminal charges for tax fraud."

"No criminal charges, Mr Sutter."

"All right. You're hired."

He added, "However, according to what you've told me, you do owe the government most of that money. Perhaps all of it. But I can and will get it reduced. I have a good incentive to do that. You see?"

There is no harder worker than a former government employee who has discovered the word incentive.

He continued, "And I will try to work out a payout schedule, but I must tell you, when they settle for less, they want it quickly."

"Fine. But I don't want to see or hear from Novac again."

"I'll deal with Steve."

Steve? I asked him, "How and when do you want to be paid your retainer?"

"A cheque is fine, and now would be convenient."

"Not for me. I'll send you a cheque next week. But I want you to begin work as of now." When clients say this to me, I raise my eyebrows like lawyers do. But Mr Melzer just waved his hand. "You are a friend of Mr Bellarosa. There is no problem with payment."

That could be taken at least two ways. I stood and Mr Melzer stood also. He went to the window. I said to him, "It's easier to get out through this door." He laughed softly and explained, "I was admiring your place when I drove in." He motioned out the window. "It's very impressive."

"It was."

"Yes, was. It's incredible, isn't it, Mr Sutter, how the rich lived before income taxes?"

"Yes, it is."

"It always pained me, when I was with the government, to see how much hard-earned personal wealth was taken through taxes." "It pains me, too, Mr Melzer. Truly it does. And I'm happy for your conversion." I added, "But we must all pay some taxes, and I don't mind paying my fair share."

He turned from the window and smiled at me but said nothing.

I walked to the door. "And you're certain you don't require my tax records?" "I don't think so, Mr Sutter. I approach the problem differently." He added, "It's their records on you that interest me."

"I see. And how can I reach you if the need arises?"

"I'll call you in a week." Mr Melzer walked to the door, hesitated, and said, "You're probably bitter about this, Mr Sutter, and you're probably thinking about some individuals who don't pay their fair share of taxes." "They have to live with that mortal sin, Mr Melzer. I simply want to settle up with my Uncle Sam. I'm a patriot, and a former Boy Scout." Again, Mr Melzer smiled. I could see that he thought I was a cut above the average tax cheat. He informed me, "People who don't pay any taxes, the real tax evaders, appear to live like the old robber barons. But I assure you, eventually they go to jail. There is justice."