Hidden Valley Farms

My mental image of an IRS employee was an overweight, middle age white guy, balding, in a brown suit. I was surprised when I met Claiborne.

Damon Claiborne looked mid-thirties, probably 6'3", athletic build, sharp looking dark suit, dark rimmed glasses, with a crisply knotted tie. He was also African-American. And very serious looking. Good.

He was businesslike in our greetings and initial conversation. He asked me about my relationship at Hidden Valley Farm and specifically the business HVF LLC. I told him the entire story. No mention was made of my injured hand.

"This is all well and fine, Mr. West, but we already know most of what you have told me about the business." Claiborne said. "What I need is some evidence."

And with that I handed him the thumb drive. Now I had his attention. I explained what it was and where it came from. He asked if I could wait while he and his team went over my information. I said I would.

It must have been two hours later when a smiling Damon Claiborne ushered me back to his office.

"Thank you, Mr. West, for this information. The Internal Revenue Service Criminal Investigation Division conducts criminal investigations regarding alleged violations of IRS code, the Bank Secrecy Act, and anything to do with money laundering. At this point, with proof, we turn it over to the justice department. We now, thanks to your help, have that proof," Claiborne explained.

"Are you willing to testify in court?" He asked me. I nodded yes.

"Mr. West, are you familiar with Federal Whistleblower Compensation under the False Claims Act?" Claiborne asks.

I tell him I've heard of it. But I didn't know how it works.

"Mr. West, allow me to explain. When an individual provides information that helps the government recover funds from companies or individuals committing fraud, that individual is eligible for a "reward" of up to 25% of the recovered funds." He tells me. "I have made a preliminary application on your behalf for recovered funds from HVF LLC, including monies diverted to an offshore account through the "C" file."

"Thank you." I tell him.

"No, Mr. West, thank you," he says and reaches to shake my good hand.

So now the wheels are set in motion. I wonder what will happen, I think as I'm leaving the IRS office.

I ask him "what's the next step." He is a bit tight lipped on their go forward plan. He tells me this, "things will happen fast, I assure you".

I see a divorce lawyer and he suggests a post nuptial agreement. I would offer Gina all my shares of Hidden Valley Farm, in turn she would resign any other claim to other of my assets. Other than the house, that was mine before the marriage, there really are no assets. There would be no downside for Gina.

Of course she would not know about any of the whistleblower reward.

I also make an appointment at my bank and get a small loan against the equity in my home. Working capital.

I gathered information from the news, Gina's emails, and small tidbits offered from Damon and the IRS. Here's what it sounds like happened.

Somehow, Simon learned of the federal raid of Hidden Valley Farm before it happened. He and Gina fled to Ecuador. Ecuador is a country without a firm extradition relationship with the US. The Feds arrested Tom January and April, as officers of HVF LLC. They seized computers and searched the premises. The residents were given a week to vacate. The business was frozen. All assets, including some of the C account in the Cayman Islands were seized.

Surprisingly I started getting emails from Gina. She asked if I had anything to do with the raid and I told her, "of course not."

In her emails she spoke of the Fed raid as just a momentary setback. She fully expected Hidden Valley Farm to be up and running quite soon with Simon guiding the way. She spoke of his genius, his talent, what a special individual he was. She told me she was honored by her and Simon's close friendship.

I brought up the post nuptial. Suggesting that with her close relationship with Simon, for the good of the farm, wouldn't it be better for her to control our "shares"? I waited on her reply.

Meanwhile I had some business with Zeke. I asked him about fake ID. What would that cost, and does he have access to that type of thing.

"For good ID, driver's license, passport, you're looking at 10 large." Zeke told me.

$10,000 I think. "How long would that take," I ask.

"About a week after we get the photograph," he says.

Later that day, on a burner phone I call Steve Garcia. I tell him I may have some news for him. Also can he run down to Walgreen's and get passport photos taken and mail them to me. He surprisingly agrees without a bunch of questions.

I finally get an email reply from Gina. She has discussed the post nuptial arrangement with Simon and he agrees that the shares should be hers. She is willing to sign the document. I tell her for it to be official it needs to be notarized. That means she has to receive a hard copy sign it, have it notarized, and then return it to me.

Several days later I have success. She sends me the address in Ecuador. They are living in the city of Cuenca. I mail the document to Gina.

The following day, thousands poorer, I receive the counterfeit ID for Steve Garcia. His new name is Oscar Lindar. For another $2,000, an associate of Zeke's will deliver a package to a specific address in Selah Washington.

In the package is the fake ID, with a used passport, driver's license and a couple of inactive credit cards. There is also $5,000, and an address in Cuenca Ecuador. Garcia will understand.

The missile has been launched.

I now find myself with time on my hands. I have contacted Damon Claiborne and he tells me my application for whistleblower reward has been approved. He explains that the government, long known for their snail like pace, had instituted a priority on quick decisive action in circumstances like this.

"But we still need to wait," he tells me.

"Damon, I have a proposal for this reward. Would it be possible to get the people that will eventually sign off on this together for a short meeting? I have an idea," I tell him.

He says he will work on it. Two days later his secretary asks me to be at the Federal Building 4th floor conference room at 10 AM Friday. I agree.

It's been nearly a week since the package for Garcia was delivered. I have heard nothing. I did receive an email from Gina. Same old bullshit. Simon's a genius, he finds her interesting, Hidden Valley Farm will be better than ever soon, and she can't wait to see me.

Friday morning I am at the Federal Building. I have documents in a file. I hope I get to present this information.

I'm ushered into the large conference room and I get a warm handshake from Damon. He introduces me to his supervisor Karen Natalie and another gentleman, Chris Waverly.

Damon reviews what I have done to help with the Hidden Valley case.

"Mr. West, thank you for all your help." Karen tells me. "We could not have done this without you. I see that your reward has been signed off on, so you should feel good about that."

I nod my head in acceptance of her statements.

"The thing is," she went on, "these rewards can take years to pay out. We have seized the property and the federal government now owns the farm, but as far as the bank accounts, particularly the overseas ones, it will be months if not years before that is settled." She tells me.

I tell her I understand all that, but I have a proposal for the IRS. She nods for me to go ahead.

"It is my understanding that the reward can be up to 25%, is that correct?" I ask. Karen nods affirmative.

"What I propose is I accept as reward 25% of what was once Hidden Valley Farm." I say. "Here is my proposal." I then hand out documents to each of them.

They take a few minutes to go through my proposal. With my knowledge of the farm and revenue I had carved out the most profitable quarter of the farm. Of course they don't know that. This area included a deluxe cabin and 7 cottages like the one Gina and I had stayed in. It also included some of the best produce fields as well as some good marijuana land and a barn.

I watch the three of them as they review my proposal. Damon was nodding his head as if he agreed with me. Karen looked up and momentarily was at a loss for words.

"Well, Mr. West, this certainly is a unique idea. I can't say I've seen anything quite like this before." She tells me. "We will have to review all this with others, but to be honest I think this will be acceptable. Give me a week and I will get you an answer," she says.

And with that the meeting is over. I am optimistic, but I don't want to celebrate yet. Damon had explained that the US government was trying to expedite certain things and that could work in my favor.

The other part was that as soon as my 25% of the farm was up and running, we would begin to pay taxes on our profit. The IRS likes it when they can collect taxes. With the property frozen they are currently receiving no taxes. They should be motivated.

Sunday night the news breaks.

CONTROVERSIAL COMMUNE LEADER FOUND SLAUGHTERED IN ECUADOR

The news article goes on to relay what they know so far. Simon Brand, age 48, was found dead in a villa in Cuenca, Ecuador. A suspect had died subsequently during the process according to local police. There was another unnamed female resident at the villa who is reported unharmed. The name of the suspect has been withheld by police. The investigation continues.

Wow. I'm stunned. Yes, I was instrumental in setting this up. I just didn't think it would work so quickly. I felt sadness for Steve Garcia. Though I did not know him well I certainly could relate to what he went through. I did not want him to die.

I start getting emails from Gina. They are long and rambling, talking about the senseless death of such a brilliant man. She writes of her sadness and how 'a part of her' died with Simon.

I no longer answer her emails. They continue anyway.

Friday I get a call from Damon Claiborne with good news. The IRS has conditionally accepted my proposal. There was a mountain of paperwork to go through and I would need to be available next week to meet the appropriate county personnel at the farm to review the assets. It would still take time for my proposal to be official, but the wheels are in motion. I thank Damon.

"Warner it is me that needs to thank you. Because of this I have been promoted. I could not have done this without your help." Damon tells me.

"Damon, if there is anything I can ever do for you, please let me know." I state.

"You know Warner," He says, "I may just need to take you up on that." He says and then we sign off.

Wow. What a few months this has been. I spend months working with the Josephine County. Even though the government does have a mandate for efficiency, it takes a while to get all the legal documents in order.

It seems like a long time ago that Gina and I first heard of Hidden Valley Farm. There were a lot of good people we met on the farm. I think quickly of Mike & Claire. I remember the great food and the healthy lifestyle. I remember how close Gina and I were in the early days there.

And then I thought about the negatives. The unpleasantness of April in the accounting office. Ed Gunther and his thugs. The slick way they had of getting all our labor at a minimal wage. And most of all the way that Simon seduced Gina with his flattery and charisma. He ruined our marriage, just because he wanted to fuck Gina.

I blamed her too. She was attracted to the type. I should have remembered Reggie Lake and the way she was with him. I had thought it was just an immature infatuation all those years ago with Reggie. I guess it wasn't just Reggie. And to think I would tolerate her infidelity. No way.

I wondered about that. And I also wondered if I could recreate a Hidden Valley Farm 2.0.

I thought with a little help I might just be able to do that.

——————————

Many months later . . . .

Hidden Valley Farm 2.0 was going great. It was a smaller operation but we were growing and selling our products. I had taken a previously un-farmed hillside and planted grape vines. It will take some years but we will produce wine grapes in the future.

I had other ideas and I discussed them with some of the managers. Mike and Claire were back. Mike ran the farming operation and Claire managed the business office. Finn and Summer, our original guides, were back too. They were in charge of the marijuana growing and production.

Out of the blue one day I received a phone call from Damon Claiborne. We exchanged pleasantries and I updated him on what was happening with the new farm. I asked him how he was doing and what was happening with the case.

"That was one of the reasons I was calling." He told me.

"Have you had any contact with Gina?" He asked.

Gina! "An occasional e mail, but that's it. I don't even know where she lives. Last I heard it was Ecuador." I told Damon. "Why?" I asked him.

"Let's just say," He said. "There is a large amount of money from the off shore account not accounted for. Last we could trace it, Simon had it in Ecuador, obviously he's gone and that leaves Gina as the most likely person who may know of this." He went on.

I promised if I had any contact with her I would let him know. That was that.

There were about 10 more working and living at HVF 2.0. Claire, Mike, and I decided to re-open our retail operation. This was a profitable part of the old HVF business, and we all felt it was a good way to increase revenue. We began to interview candidates to run the retail produce store.

One of the residents Angela, from the original HVF, screened the applicants and set up the interview appointments. I did the interviewing. Several came through and one or two seemed qualified. When my last appointment walked in it was a familiar face. Gina.

I was more than surprised to see her. It had been many months since I had last seen her, and she still looked good. More than good, the leaner, curvy body and deep tan. I looked at her with a mixture of lust, sadness and anger. I kept my emotions below the surface.

When she came to hug me, I surprised her by shaking her hand. She seemed surprised and confused by my coolness. We sat down and begin the interview.

"Before we start," I say. "I need to make a brief phone call. Excuse me for a moment." I say with a quick smile.

I return and we begin.

"Forgive the formality, but this time, I have tried to do things a little differently." I say with a disarming smile on my face. "I hope you don't mind if I record this?" I say.

"Oh Warner." She smiles and says, "Go ahead and record if you need to." She is shaking her head and smiling as she states this.

"Okay. Let's start." I say "Tell me why you think you would fit in with our operation," I opened the interview up with Gina just like any of the previous interviewees. Everything recorded.

"Warner really." She gave me a near exasperated look. "You know my retail background. I ran the store before and we had tremendous growth. I have great ideas on how to increase our business and become more profitable. I know the products and the basic type of operation. No false modesty, I doubt you could find someone more qualified." She told me.

I nodded silently, digesting what Gina had said. She made some good points.

"Furthermore Warner, I believe I'm meant to be here. I think this is our chance for a new start. I know things didn't go right in the end before, with... Simon and all. But we are past all that. I truly can see a future of you and I having a wonderful life here. I've never been so sure of anything in my entire life!" She told me.

"And there are other ways I may be able to help too." She tells me.

I give her a puzzled look, as if to say go on.

"Financially." She tells me with a secret smile on her face. "For now, don't ask." She tells me.

I nod at her puzzled by that statement.

"And Warner, I never stopped having feelings for you. I still love you. I think you will find that I've changed in some positive ways. Simon helped me and now I want you and I to share these positive feelings with you. I know, I know," she said with a little smile. "We'll take it slow. But you know we are meant to be together." She concluded, with an intense sincere look toward me.

At that moment we were interrupted. Angela lets me know there is an urgent phone call. I apologize and excuse myself.

I quickly return. The phone call was from Damon. I needed to give him an hour.

"Gina, we are pretty much through with the interview." I say. "But you have me intrigued, tell me about this financial assistance." I ask.

So she tells me a little about what happened in Ecuador. The day that Simon died Gina had been at the market grocery shopping. She had been in the kitchen putting away groceries when she heard the commotion and the screaming. She was petrified and hid in the bedroom closet. She stayed in that closet. She then heard gunfire and more commotion.

It just so happened there was a large canvas bag of money in a safe in the closet. Simon wanted to minimize any type of electronic trail for now and they paid cash for everything. Simon had the money wired from the Cayman accounts. It was over $500,000. Despite the fear and apprehension over the murder Gina had the presence of mind to grab the money.

"I deserve that money." She tells me. "And we can use it to help with the new store." She adds.

"I see." I say. "Well we can certainly discuss this more. In the meantime I want to give you a quick tour of what we are doing here." I tell her.

She is smiling and happy as we tour the farm area, the marijuana operation, and the barn. I'm trying to slow the process down. Damon needed an hour. At one point she takes my arm, as if we are still a couple. My impulse is to shrug it off, but for my purposes today, I don't.

Finally we return to the office. I see a newly parked black sedan in the parking lot.

Gina and I enter my office and sit down. I sit for a few moments looking at her and gathering my thoughts.

"Gina, I've been interviewing all day long and I was not sure until now who the right person is for this position. But after talking to you I've made a decision," I said.

"Okay, great!" She said to me with a big expectant smile on her face.

I took a deep breath and told her, "My new retail store manager will be Christy Freres. She was my first interview of the day."

"What," Gina said. "I don't understand. Didn't you hear what I said? I'm meant to be here!" She went on. She was starting to get angry.

"Is this some kind of joke," she asks.

"No, no joke," I say.

She sits, there stunned, smile gone, staring at me.

Finally she musters up, "Can you at least give me some type of explanation?" Her voice became more hostile. She is getting mad.

I sit, staring back and thinking. "Yes, I think I can explain," I say. "I will quote: Our community has to have harmony. Sometimes one individual can interrupt that harmony. At that point the community has to make adjustments."

She just stares, understanding where the quote came from.

"Now, if you'll excuse me, I need to get on with my day." I say. "But there is someone here that does need to speak to you." I tell her.

With that Damon Claiborne and a county marshal enter my office.

"Gina West." Damon states, "My name is Damon Claiborne with the Internal Revenue Service. I'm going to need to speak with you about some missing assets. Please come with me." He tells her.

As they are leaving I say, "Damon" and he looks up. I then toss him the recording device.

He nods his appreciation as he leads away a weeping Gina.

For half a moment there is a twinge of regret. Then I shake my head and think, No, I made the right decision. I've never been so sure of anything in my entire life.