"Each year it gets worse," Brandon said listlessly.

"I've never had to file one," Evans said.

Brandon lifted one eyebrow.

"Government employees never do. We are paid a flat sum and our subsistance is taken care of. Calculators and computers adjust our salary each year in proportion to the expense of the government. We have been operating out of the red that way for years. It works out fine."

Brandon ran his hands through the papers and forms. Why then did he have to wade through this mess each year when it could be made so simple? He had been staggering under the load.

"You're an independent, Brandon," Evans said. "You stay in business for yourself because you dislike working for someone else. Isn't that right?"

"You might say that."

Evans dangled a handful of papers in front of Brandon's brown eyes. "You are working for someone else now. The tax department."

"Not exactly. I don't have to answer to anyone."

Evans snorted. "Not even the tax collector?"