The Return of Jonah Gray

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Authors: Heather Cochran
do,” I said. “We’re both from Virginia. And we both sail. Well, I mean, I used to. And, I guess, he used to. Too.”
    â€œThen try showing him a little heart. He wouldn’t do this to you.”
    â€œHow could he? He’s not an auditor,” I said. “And he did publicly post the notification.”
    â€œYou started it by sending that letter.”
    â€œBut that was computer generated.”
    â€œA real personal touch. That’s the kind of thing he wouldn’t do. He’s a good person, which is more than I can say about you. You’re not even good enough to be rummaging through his financial records.” She hung up.
    Not good enough? I thought. How the hell could she know that? Who the hell was she to judge? Not good enough? At least I didn’t prank call strangers. At least I didn’t harass honest government workers. I was plenty good enough, I told myself. And besides, shouldn’t that be Jonah Gray’s choice?
    As soon as the question popped into my mind, I sat up with a start. What was I doing? How had I become so riled from an anonymous phone call? That woman didn’t know me. None of them knew me. And it wasn’t for any of them to judge whether or not I was good enough to audit Mr. Jonah Gray. Ultimately, it wasn’t even his choice. It was the IRS that had chosen. And apparently the Service, or its randomization algorithm, had chosen me.
    I realized that I had stopped reviewing Jonah Gray’s return in my standard way. Instead of following my long-held protocols, I was wandering around this guy’s life like a lost soul, skimming forward and backward without any plan at all. Gone was my customary patience—I was acting as if I wanted to know everything all at once, which is exactly how I felt.
    But that’s not how an auditor was supposed to approach a return. It was not the way I’d been trained to work. I was supposed to review all returns in the same manner, to give them equal, undifferentiated consideration.
    I steeled myself and closed his file. Yes, this guy was unexpected, and I didn’t know what I would find next, and I wanted to know. But I wasn’t going to abandon my professionalism for the sake of some stranger. I would unravel Jonah Gray’s story in due time. But I would start over from the beginning, the standard way. That is, once I got the first page back from Ricardo.
    When Ricardo finally reappeared, he was dripping from head to toe. The man couldn’t have weighed more than one hundred and twenty pounds soaking wet, which he was when he walked back into my cubicle.
    â€œYou left with my return. I need it,” I said.
    â€œLook at me!” Ricardo shrieked, as the carpet below his feet grew sodden and dark. “They’re replacing old water pipes up on five,” he said. He flipped his hair back and liquid spattered across my desk. “One of them burst before they got the water turned off. I walked in and got hosed.”
    â€œAnd my return?” I asked again.
    â€œI could have been hurt!”
    â€œBut you’re not.”
    â€œI should have gone to Susan for sympathy,” he said. He held out a matted, dripping clot of paper. IRS forms are essentially newsprint, and they don’t hold up under liquid.
    â€œMy God, Ricardo!” I said, grabbing the paper. It ripped as I took it from him. It began to come apart in my hands.
    â€œI was holding it and then, well, couldn’t you hear? I had to protect myself.”
    â€œWith a piece of paper?” I spread the remains out on my desk. Half of the page had either been pulled off or had disintegrated. It was hard to tell which.
    â€œEveryone knows that newsprint is just a weak mix of waste-paper pulps. You can’t expect it to maintain any tensile strength when wet. The fibers are way too short.”
    Ricardo blinked at me, water still dripping off of him. “Not everyone knows that. Just geeks like

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