Mr. Block, too, was at work on a stand-alone in the summer of 2001.

Mr. Block used the example of a father who gave a son $50,000 last year; $38,000 is subject to tax.

Mr. Block has not broken any laws, city officials say.

Mr. Block said that he made similar reductions for other buildings owned by different companies.

Mr. Block is in a particularly sunny mood these days.

Mr. Block said he does not discuss his family in interviews.

Mr. Block said he had done this for a fee far below the cost of preparation.

Mr. Block, how do your detectives bring order out of chaos?

Mr. Block said "you will have to figure it all out more carefully."

Mr. Block provides as an example a tax return showing an adjusted gross income of $150,000.