The Accountant's Oath

Chapter 3: The Accountant's Oath

Luca found his way back to his father's private study, the room where, five minutes earlier, he had dropped the word 'rat' into the tense silence. Marco and Giuseppe were gone, but the atmosphere still felt thick with their resentment.

He picked up the ledger he had placed on the desk. It wasn't the Family's main book—that was encrypted and hidden in a Swiss server farm. This was a preliminary summary of the Chicago deal, enough to expose a pattern of bleeding assets. He flipped to the end page. The numbers didn’t just show theft; they showed systemic failure. The thief wasn't taking a slice; they were dismantling the operation.

Luca sat down in his father's massive leather chair, running his hand over the worn, polished armrest. He felt the cold weight of the Vitale name settling on his shoulders, a legacy he neither wanted nor respected, yet one he was honour-bound to protect.

He had promised himself a legitimate life. He had built it. Now that life felt like a luxury he could no longer afford.

A quiet knock preceded Silvio, the stoic older Capo who had remained silent during the earlier confrontation. Silvio was a man of the old school, loyal to the Don but deeply sceptical of anyone with a college degree.

“Marco will call a meeting of the Capos,” Silvio stated, his voice raspy. “He’s claiming the Don made a verbal declaration of succession in his favour before the stroke.”

Luca smiled faintly, a thin, dangerous curve of his lips. “And he told this to a few of his closest friends? Convenient.”

“It’s a declaration of war, Luca. He knows you’re smart, but he thinks you’re weak. He thinks you won’t use the Family’s tools.”

“Marco operates on fear,” Luca countered, closing the ledger. “Fear is unreliable. Fear makes people talk to the authorities, and fear brings unwanted attention. He wants to win with a bullet. I intend to win with a balance sheet and a prosecutor’s signature.”

Silvio tilted his head, intrigued. “The rat. You know who it is?”

Luca looked at him sharply. “I know where the blood is flowing. It’s flowing through a series of shell corporations that only someone intimately familiar with our legitimate structure could use. The pattern is too complex for an outsider, or even a street boss like Marco.”

“But you suspect Marco,” Silvio noted.

“I suspect the most obvious claimant to the throne is willing to burn the house down to sit on a burnt chair,” Luca corrected. “But I can’t move on a suspicion. I need proof that will satisfy not just the Capos, but also the inevitable federal investigation this will cause.”

Silvio nodded slowly. “Marco is not the only problem. The FBI is moving. They froze the Stamford account this morning. Your commercial real estate portfolio. That’s a hundred million dollars of liquid assets gone. They hit the legal side first, just like you predicted.”

The news was a gut punch, expertly timed. Ethan Vance had wasted no time.

“Vance,” Luca murmured, the name tasting like cold steel on his tongue. The agent was precise, fast, and frighteningly intelligent. Their first confrontation in the interrogation room had been a moment of clarity for Luca: this was the first opponent who didn't simply fear his name, but who understood the mechanics of his empire.

“What’s the counter?” Silvio asked.

Luca rose and walked to the window, gazing out at the manicured grounds that served as both a sanctuary and a prison. “The counter is patience. They want me scrambling for the money. They want me exposed. I won’t give them the scramble.”

He turned back, his expression hardened into the mask he wore for Wall Street: professional, ruthless, unreadable. “We will let the Stamford account stay frozen. It's a sacrificial lamb. Instead, we move all the capital out of the vulnerable shell corporations and consolidate them through a new structure, one that won’t exist on paper for another three days.”

“That’s risky. That leaves us exposed,” Silvio said.

“No,” Luca said, his voice dropping to a decisive pitch. “It keeps me focused. I will deal with the internal threat first. I will find the rat, and I will use the FBI’s legal attack as a distraction to execute my own surgical cleanup. Once the internal threat is neutralised, I will face Vance.”

He paused, a flicker of something close to obsession crossing his face. “But I will not face him in court. I want to meet him again on my terms. I want to look him in the eye and understand why he is so committed to my destruction.”

This desire for a second, personal confrontation was not purely tactical. It was a compulsion. Ethan Vance had the kind of uncompromising moral integrity that Luca had paid a fortune to fake. He found the agent's clean intensity compelling.

Luca pulled out his burner phone, a simple, cheap device he used only for Family business. “Silvio, I need you to pass a message to our people at the city planning commission. It’s a coded tip about a large, non-Vitale money laundering operation, the Petrov Syndicate.”

Silvio looked surprised. “Why give them a competing target?”

“Because it’s true, and because it will distract them. The FBI wants a win. If they get a big, bloody win against a rival, they might take their foot off our neck for a moment. And it proves we can be useful,” Luca said, tucking the phone away. “Now, arrange a meeting with the AUSA, Eleanor Maxwell. Tell her I want to discuss a plea bargain regarding minor, non-violent, legitimate business infractions.”

Silvio frowned. “A plea bargain? That’s weak.”

“No,” Luca corrected, stepping out from behind the desk. “It’s bait. Vance will not let his boss meet with me alone. He’ll insist on being there. He thinks he’s running the show. And I want to meet the hunter where the air is thin and the traps are subtle.”

Luca placed his hand on the study door, his face a mask of iron resolve. The oath is not to life, he thought. The oath is to the family name. And to protect it, he was willing to make himself dirtier than any street thug, and to compromise himself in ways that had nothing to do with crime.