Back on Earth in his previous life, there were three legendary ways to court death.
One of them was tax evasion in America.
Why was tax evasion so terrifying?
The answer was currently sitting in Lucien's hands.
IRS.
The Internal Revenue Service.
In America, all income was taxable.
That included money laundering, drug trafficking, robbery, theft—even illegal income wasn't exempt.
In his previous life, Lucien had once heard rumors that even mysterious underground businesses had to pay taxes.
The reason people feared the IRS wasn't because of taxes themselves.
It was because of the Criminal Investigation Division.
Their agents possessed authority far beyond ordinary police officers.
They could investigate financial records, bypass privacy restrictions, and dig through mountains of information.
Compared to them, normal law enforcement seemed gentle.
In this land of freedom, you could break laws.
But forgetting taxes?
That was asking for trouble.
Recently, Lucien had been occupied with cultivation and supernatural matters.
Naturally, tax filings had completely slipped his mind.
And now...
The bill had arrived.
After reading through it, Lucien discovered that because he hadn't paid on time, additional penalties and interest had already accumulated.
China and America had very different tax systems.
Back in China, generally speaking, the more you earned, the more taxes you paid.
America was different.
Middle-income groups often carried heavy tax burdens, while wealthy individuals had countless legal methods to reduce taxes.
There were loopholes everywhere.
Lucien remembered hearing that certain billionaires paid ridiculously small amounts each year.
As for himself...
Could someone with less than two million dollars even count as rich here?
After calculating everything—
Several hundred thousand dollars would probably disappear.
Lucien looked at the notice in his hand.
Then looked toward the divination hexagram on the table.
Finally, he sighed.
"...At least the divination was accurate."
————
A familiar chill spread through Jamie's surroundings.
That feeling immediately made him certain.
He hadn't come to the wrong place.
Standing outside Apartment 514, Jamie reached forward and carefully pushed the door.
Creak—
The door opened.
Unlocked.
Jamie took out a flashlight and cautiously stepped inside while continuously scanning his surroundings.
The furniture was simple and covered in thick dust.
It looked as though nobody had lived here for years.
But something else immediately caught his attention.
Black muddy footprints.
Several of them.
Jamie instantly stopped himself from getting closer.
He remembered Lucien's warning.
Objects left behind by ghosts should never be touched casually.
At best, bad luck.
At worst—
Illness.
The talisman in his pocket emitted a gentle warmth, creating a barrier around him that blocked the cold aura invading his body.
[Sorry, Lucien.]
Originally, Lucien had given him two talismans.
One for self-protection.
One for exorcism.
But Jamie had worried Quinn would be harmed, so he had already given one away.
Now he only had a single chance left.
After searching the apartment for a long time, Jamie still saw no ghost.
But he quickly noticed something strange.
Everything here was covered with dust.
Everything...
Except the bed in one of the bedrooms.
Spotless.
Not even a speck of dust.
And judging from the room's location—
This was directly above Quinn's bedroom downstairs.
Jamie's eyes widened slightly.
He had found it.
Without wasting another second, Jamie immediately took out the talisman and attached it to the headboard.
The instant the talisman touched the bed—
Golden light exploded outward.
The dazzling brightness instantly filled the room.
Jamie subconsciously raised his arm and shut his eyes.
Meanwhile, two blocks away—
Two girls sat by the roadside chatting.
"You looked distracted during your audition today."
"Didn't sleep well?"
The other girl hesitated briefly.
"...Actually, I saw a shadow while I was performing."
"A shadow?"
She nodded.
As she continued speaking, the Latina girl beside her finally understood.
"So... you tried contacting spirits because you wanted to talk to your mother?"
"...Yes."
Quinn lowered her head.
"I know it sounds stupid."
"But I miss her so much, Maggie."
"I tried everything."
"Nothing worked."
"Only this one responded."
"I don't know why, but after that... I started having nightmares."
Maggie's expression changed immediately.
"That's dangerous, Quinn."
"How do you know the thing answering you was actually your mother?"
Quinn blinked in surprise.
"That's exactly what the medium I met said."
"She told me spirit-calling could attract more than one thing."
"She warned me not to continue."
Maggie stared at her.
"Then why aren't you listening?"
Quinn looked ahead stubbornly.
"As long as there's even a tiny chance..."
"I won't give up."
Suddenly—
Out of the corner of her eye, Quinn saw movement.
At the end of the streetlight stood a black figure.
It waved toward her.
Quinn immediately froze.
Then slowly walked toward the road.
But when she looked carefully—
The shadow disappeared.
Gone.
As if it had never existed.
Confused, Quinn instinctively looked around.
She never noticed the speeding car behind her.
Screech—
Bang!
Her body flew through the air.
Everything instantly turned black.
Maggie froze.
Then immediately screamed and called emergency services.
An ambulance quickly arrived and rushed Quinn to the nearest hospital.
However—
Just after entering the emergency room—
Beeeeeeep—
The heart monitor suddenly flattened.
The doctors immediately prepared emergency resuscitation.
At the same time—
Quinn suddenly found herself standing in a dark, freezing world.
Cold.
Endless darkness.
Looking at her translucent hands, Quinn stared blankly.
She had no idea what was happening.
Instinctively, she searched for light.
The freezing air made her hug herself tightly.
The darkness only made her fear grow stronger.
Fear spread like vines around her heart.
Then—
"Huff..."
Heavy breathing suddenly echoed behind her.
Like someone wearing an oxygen mask.
A chill crawled slowly up Quinn's spine.
Her body stiffened.
Slowly—
Very slowly—
She turned around.
Then saw it.
An evil spirit wearing an oxygen mask.
Its skin was deathly pale.
Its eyes had no pupils.
Beneath the mask sat a twisted, horrifying smile.
It slowly reached out toward her.
Quinn felt as though her soul had frozen.
She couldn't move.
Couldn't scream.
Could only watch helplessly as the hand came closer...
Closer...
Closer—
Then suddenly—
A burst of golden light exploded.
Sizzle!
The spirit's hand instantly burned.
A shrill scream echoed through the darkness.
The evil spirit retreated and vanished into the shadows.
The next second—
Inside the operating room—
Quinn suddenly opened her eyes.
"GASP!"
Like a drowning person finally breaking the surface, she desperately inhaled fresh air.