Larry B. Max is an unusual specialist from a little-known branch of the I.R.S., the all-powerful tax-collecting agency of the United States, with every technological method at his disposal to link high finance and high crime. In Blue Ice and Narcocracy, Max unravels the financial and logistical organizations that support a huge drug operation between Mexico and the US. In the process, though, the lines between legality and providing jobs for thousands of people, between prosperity and morality, become blurred.