Amended returns, three years, plus a penalty abatement letter that took me nine drafts.

One hundred and forty-one thousand dollars, back to Rosa Delgado, in September. Money that was always hers, that no one ever told her about, recovered with a spreadsheet and a form.

She cried at my kitchen table and said it was different because it was hers, and I said yes, that’s exactly right, that’s the whole distinction, and neither of us said my grandmother’s name.

The Ozuna file closed in October. Neutral fiduciary, defined bequest, house in a life estate to Ynez Bracamontes with remainder to the children.

The children still think we sold them out. Ynez still thinks we called her a thief. Mr. Ozuna died in January with Ynez holding his hand and both children on speakerphone from Sacramento, which is more than most people get.

The frame came off my office wall in November.