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Chapter 3 - THE ACCOUNTING AT EIGHT O'CLOCK

At 7:55 p.m., the heavy rain outside the Moretti mansion had tapered off into a thick, cold fog that rolled off the Hudson River, enveloping Fifth Avenue in a damp shroud.

Inside the mahogany study, the lamps were dimmed, casting long, dramatic shadows across the dark walnut walls and the crimson Persian rug.

A heavy knock sounded at the double doors.

Marco Rizzi pushed the doors open, ushering a man into the room.

Arthur Vance was fifty-five years old, thick-necked, wearing an expensive camel-hair coat over a custom suit that could not entirely hide his soft, heavy frame. He was a man who operated on the fringes of Manhattan’s corporate elite—a predatory middleman who made his fortune by exploiting the weak while flattering the strong.

He stepped into the study with an overly broad, nervous smile, holding a leather briefcase against his hip.

"Signor Moretti!" Vance exclaimed, spreading his hands in a gesture of grand respect. "An honor, as always! When Marco called and said you wanted to discuss our service contract personally, I dropped everything and came straight over. I hope my staff has been meeting your impeccable standards?"

Alessandro did not stand up. He sat behind his massive mahogany desk, his hands folded neatly over the black binder resting on the leather blotter.

"Sit down, Mr. Vance," Alessandro said smoothly.

Vance’s smile flickered slightly at the cold, flat tone of Alessandro’s voice. He quickly slid into the heavy leather chair across from the desk, setting his briefcase across his knees.

"Of course, of course," Vance said, rubbing his palms together. "If there’s an issue with any of the cleaning staff, Signor Moretti, you only have to say the word. I can have an entirely new crew here by six tomorrow morning. I pride myself on providing completely seamless service to high-value properties like yours."

Alessandro picked up a silver paperweight, turning it over slowly in his hands.

"Tell me, Mr. Vance," Alessandro began, his voice dangerously soft. "How much do you bill my estate per month for the domestic cleaning crew?"

Vance blinked, caught off guard by the direct financial question. "Ah... well... under our master contract, the retainer is eighteen thousand dollars a month. That covers six full-time cleaners, insurance, supplies, and administrative oversight."

"Eighteen thousand dollars," Alessandro repeated. He opened the black binder to a marked page. "And of that eighteen thousand, how much does Sophia Delgado receive for her sixty hours of labor every month?"

Vance’s expression tightened. Sweat began to form along his receding hairline, glittering under the dim desk lamp.

"Well... Signor Moretti... wages are structured according to industry standards and operational overhead," Vance stammered, attempting a casual laugh that failed completely. "We take on the risk, the insurance liabilities, the administrative costs—"

"She receives fourteen dollars an hour," Alessandro interrupted, his dark eyes locking onto Vance with terrifying intensity. "Without health benefits. Without paid sick leave. And when she missed her shift today because she was transported to an intensive care unit with double pneumonia, your office issued a automated termination notice to her apartment."

Vance swallowed hard, his throat making a dry, clicking sound. He shifted uncomfortably in his seat, adjusting his necktie.

"Signor Moretti... with all due respect... that is standard corporate policy for non-exempt staff," Vance tried to explain, his voice growing defensive. "If we don't enforce attendance rules, the workers take advantage. They use sick days as extra vacation. It’s business. I’m sure a man of your... vast commercial stature... understands the necessity of maintaining operational discipline."

Alessandro set the silver paperweight down onto the mahogany desk.

The sound was sharp, loud, and final.

"Do not lecture me on business, Mr. Vance," Alessandro said, his tone dropping an octave, carrying an icy, lethal force that made Vance freeze in his chair. "You do not run a business. You run a legal racket that feeds on the blood and sweat of desperate mothers who work until their hands bleed just to feed their children."

Marco Rizzi stepped out from the shadows near the doorway, placing his massive hands on the back of Vance’s chair, leaning down slightly so his broad chest was inches from the back of Vance's head.

Vance’s breath caught in his chest. His face turned a deep, blotchy red.

"Signor Moretti... please..." Vance whispered, terror finally breaking through his arrogant facade. "If... if you want Sophia Delgado to have special exemption, I can arrange it immediately! Full pay! No termination! I’ll handle it personally!"

"You will not handle anything," Alessandro said flatly.

He slid a single sheet of paper across the desk toward Vance, along with a heavy Montblanc pen.

"What... what is this?" Vance asked, his hands trembling as he reached for the document.

"It is a bill of sale and asset transfer agreement," Alessandro stated calmly. "As of eight-fifteen tonight, you are selling the full operational assets, contracts, and employment records of Vance Management Services to the Moretti Educational and Family Trust."

Vance’s eyes darted across the legalese on the page. "For... for one dollar?" he gasped. "This company is worth four million dollars! I’ve spent fifteen years building this infrastructure! You can't just take it!"

Alessandro leaned back in his leather chair, steepling his long fingers beneath his chin.

"I am not taking it, Mr. Vance," Alessandro replied with absolute tranquility. "I am buying it. For one dollar. In exchange, I will refrain from handing the second binder sitting in my safe over to the United States Attorney for the Southern District of New York."

Vance’s face drained of color so fast he looked as though he might faint onto the Persian rug.

"What... what second binder?" Vance whispered, his voice cracking.

"The binder containing the complete audit of your offshore shell accounts in the Cayman Islands," Alessandro said, his dark eyes devoid of all mercy. "The accounts where you have skimmed nearly two million dollars in unpaid tax withholdings from your domestic workers over the last six years. Wire fraud. Tax evasion. Labor racketeering. You would spend the next twenty years in a federal penitentiary."

Silence descended upon the study, heavy, absolute, and suffocating.

Vance stared at the white sheet of paper. He looked at the Montblanc pen. He looked back at Marco Rizzi, whose scarred face remained utterly merciless in the dim light.

Vance knew he was completely trapped. The Moretti family did not make threats they could not execute within twenty-four hours.

With shaking fingers, Arthur Vance picked up the silver pen. He uncapped it, pressed the nib to the bottom line of the document, and scrawled his signature in trembling blue ink.

He dropped the pen onto the desk, his head slumping forward, completely defeated.

"Get out of my sight," Alessandro commanded softly.

Vance grabbed his leather briefcase, stumbled out of his chair, and hurried frantically out of the mahogany study, his heavy footsteps echoing down the grand marble hallway until the front doors slammed shut behind him.

Marco picked up the signed transfer agreement from the desk, inspecting the signature with a cold smile.

"What are your orders for the management company, Boss?" Marco asked.

"Rebrand the firm under the trust," Alessandro ordered, leaning forward to look at his desk ledger. "Raise all domestic wages by forty percent immediately. Institute full medical benefits, dental care, and thirty paid sick days per year for every cleaner, driver, and maintenance worker on the payroll."

Marco grinned—a rare, genuine expression that transformed his rugged face. "The corporate accountants are going to lose their minds when they see the profit margins drop."

"Let them," Alessandro said flatly. "And place Sophia Delgado on the executive board of the domestic operations wing, with a permanent salary of ninety thousand dollars a year."

Marco nodded sharply. "And Emma?"

May you like

Alessandro looked toward the window pane, where the moon was beginning to break through the scattering clouds, reflecting off the spotless glass.

"Ensure her trust fund is fully funded for her college education," Alessandro said softly. "She is going to be a very formidable woman one day. We ought to make sure she has every tool she needs."

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