AlanC - Your'e not calling Tracy a scumbag and a criminal, are you? About the Author www.sequenceinc.com/fraudfiles/wp-includes/images/tracybw.jpg Tracy Coenen Tracy Coenen is a forensic accountant and fraud examiner in Chicago and Milwaukee who investigates white collar crimes, including cases of financial statement fraud, embezzlement, tax fraud, and insurance fraud. She is the author of Expert Fraud Investigation and Essentials of Corporate Fraud and more than 100 articles on fraud featured in industry publications. http://www.sequenceinc.com/index.php?option=com_content&view=article&id=389&Itemid=53