You spend six months negotiating a $4.5 million acquisition of a Queens distribution company. The seller hands you spreadsheets showing $1.2 million in EBITDA, sworn statements about a five-year supply contract with a Manhattan hotel group, and tax returns that all line up. You close. Ninety days later you discover the hotel contract was canceled before signing, two of the three biggest customers were related-party shells, and the EBITDA was inflated by phony receivables. You