Krista Shelton will tell you that only an accountant could catch Al Capone, and she can quote the poster that still hangs in IRS offices to prove it. She spent 13 and a half years at the IRS, three and a half as a revenue agent auditing small businesses and the next ten as a federal special agent carrying a gun, kicking in doors, and working drug conspiracies next to the DEA. She now runs Focus Forensic Solutions from a sixth-generation family farm in Maryville, Missouri, and she's convinced that most fraud isn't clever. It's just unwatched.