Kenneth Lanning, a former Federal Bureau of Investigation agent who specialized in crimes against children, said that shortly after a person disappears, there are usually more leads than police working the case.

WSJ: Lapse in Missing-Persons List Questioned by Cleveland Officials

He worked as an agent for directors who specialized in television commercials.

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One CPA, for example, bragged that he specialized in creating "plain vanilla" returns that would allow the agent to cheat without triggering an audit.

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