We paid him cash every year because we believed the paperwork was legit.”

Patricia removed her wire-rimmed reading glasses and folded them tidily on top of her manila case file.

“Under Wisconsin Statute section 943.38, creating or issuing a written document with a false signature with intent to defraud is felony forgery,” Patricia said.

Her voice stayed perfectly calm, as though she were reading the Dunn County weather forecast.

Vance shifted his weight again, and the heel of his boot knocked against the table leg with a dull thud.

“Each count carries a statutory penalty of up to ten thousand dollars in fines and up to six years in state prison,” Patricia went on.