These include failures to disclose a specific item of income, net worth, expenditures, and bank deposits. Other evidence may involve the defendant's lack of loans or checks to cash, use of cash instead of checks, unusual use of cash, lack of credit charges, safe deposit box activity, or use of third parties in financial transactions. The first step in a grand jury investigation of unlawfully derived cash is to secure and review the defendant's income tax returns and banking information. A mail cover can provide additional leads on the defendant's financial transactions. Business-related notes and records can be subpoenaed. Once all financial data have been amassed, investigating agents should chart the information in a summary form that highlights large deposits or expenditures and other prejudicial financial data during the years in question. Additional evidence may be obtained from cooperating witnesses and by monitoring the defendant's reactions to the financial investigation. Guidelines are provided for presenting financial evidence at trial.