Simpson has worked for 42 years and is ready to retire. He’s in the furniture business and is doing okay, but nothing spectacular. So, he’s decided to sell his furniture store.

Simpson’s broker gets a few nibbles but no real interest in buying the business. The same things happens the next year, and the year after that. For more than three years Simpson tries, in vain, to sell his furniture store but there are no takers.

One night, according to talk radio host Neal Boortz, while Simpson is at home watching television with his wife, there’s a knock on the door. It’s the police. "Your store is on fire and it’s looking like a total loss," the cops say.

Weeks go by before Simpson is notified that authorities do not believe it was "a set fire," meaning arson. Simpson responds: "Of course it wasn’t arson. Why would I set fire to a business I spent my whole life building?"

A month later the insurance company delivers a check for $500,000. With mixed emotion, Simpson deposits the half-million bucks in the bank.

Mindful that the IRS will take special note of his windfall, Simpson itemizes every expenditure very carefully, including the loss of his business due to an accidental fire.

"You can’t be too careful with this kind of thing — the IRS is always looking for something they can get you on," Simpson tells his accountant.

Not surprisingly, an IRS auditor does show up at Simpson’s doorstep. After hours of examination, the auditor takes note of a suspicious looking item: "Consultant’s fee for building safety — $10,000."

The auditor interviews the consultant, we’ll call him "Sparky" (not his real name). Turns out Sparky has a rather colorful past — mostly the color is fire. This guy has twice done time for arson.

Bottom line: the district attorney’s office puts a "freeze" on Simpson’s bank account while both Simpson and Sparky serve time in the state pen.