Alan Portnoff was a lawyer practicing with no specialty of law. His biggest clients were wealthy people trying to invest in real estate. His daughter Michelle was following in his footsteps, pursuing a career in law. They saw a need for collecting municipal debts but the big money was in tax collection.

The Senate majority leader F Joseph Loeper was consulting for Municipal Tax Bureau, (a private, for-profit company) securing government contracts and influencing legislation to enable private companies to profit. The money he received surpassed his government salary, and after a brief stay in jail he was able to return as a lobbyist.