Tom Anderson is a CPA who is engaged to prepare the annual tax return for Mary Wench, the CEO of a company to which Tom provides regular consulting services. Each year Mary brings Tom several brown bags full of documents relating to her income and expenses. This year, when Tom is sorting through the documents, he finds something he hadn't seen in previous years: a deposit receipt from a foreign trust in the Cayman Islands. The receipt for $50,000 was written by a Cayman Islands attorney, with a notation that it was for deposit in a trust account for the benefit of Mary Wench. Tom asked Mary about the receipt. "What is this?" he asked.