Ben walked through the crumbling streets of Washington D.C., shoulders hunched, hands buried deep in his coat pockets. He was just another guy who'd once harbored modest dreams: a stable job, a livable wage, maybe health insurance. Five years ago, before the world tore itself apart, that was the extent of his ambition. Back then, he was one of millions—jobless, invisible, flinging résumés into the digital void and praying someone, anyone, would read one. They never did.
Then everything changed.
Dimensional rifts tore the sky like wet paper, spilling forth horrors humanity had only imagined. Monsters—real ones—poured out, and chaos followed. To most, it was the apocalypse, the end of everything. To Ben, it was… a twisted kind of grace. A reset. If the world was ending, at least he didn't have to stress about rejection emails or eviction notices. It was freedom, in a way—a temporary reprieve from the crushing weight of mundane failure.
Until humanity struck back.
People began to awaken. No one knew why, but suddenly, ordinary men and women could summon fire, bend shadows, or call down lightning—powers ripped straight out of a video game. Society reformed around them, adapting to the new reality. Civilization, battered but not broken, limped forward. And so began the era of the Players.
The awakened became celebrities, soldiers, and de facto rulers. They didn't just fight monsters; they shaped the new world. Mana stones from defeated creatures replaced fossil fuels. Guilds replaced corporations. Dungeon raids and portal expeditions became industries—taxable ones, in theory.
Ben sat alone in his IRS office, buried in the dust-choked remnants of a gutted federal complex. The flickering fluorescent bulb above cast a sickly glow on his perpetually scowling face. He sighed. The IRS still existed—technically. He was the only one left in the D.C. branch. A one-man department. A symbol. Proof the system still pretended to work.
He hated Players. Not for their power itself—he understood the allure of strength in a world gone mad. He hated them for what they represented: chaos masquerading as progress. They were flashy gods with no responsibility, flaunting their abilities while the very foundations of society crumbled beneath their feet.
In a world of demigods and dungeon loot, Ben was a bureaucratic fossil, clinging to protocol in a society that barely remembered taxes existed. Everyone now worshipped guilds and raiding parties. No one cared about income reports or deductible expenses.
"Nobody wants to pay taxes in a world where they can shoot lightning from their fingertips," Ben muttered, the words tasting like dust.
He stared at his cracked monitor, the cursor blinking on a report nobody would read. His inbox was a graveyard of flagged receipts and unfiled player declarations. He submitted them anyway—out of habit, out of stubbornness. Maybe both. Once, the IRS had been feared. Now? It was a joke. The UN had tried regulating Players through the so-called Player Bureau Association, but most awakened were stronger than the systems built to contain them. The Bureau had rules, yes—but no teeth.
And Ben? Ben was a molar. A lonely molar left behind in a jaw that no longer chewed.
His salary barely covered utilities, let alone rent. Internet was a luxury. Food was a gamble. Yet every morning, he still showed up. Still logged in. Still processed files. Because maybe—just maybe—order still mattered. Even if he was the only one who believed it.
That was until a message burned into his vision, searing itself onto his retina:
[ You have been chosen. ]
Ben blinked. And blinked again. A cold dread tightened in his chest. He wasn't elated. No excitement surged. Instead, a pit formed in his stomach. He was about to become exactly what he loathed: a Player.
[ UNRANKED CLASS ACQUIRED ]
⚖️ Class Assigned:
TAX COLLECTOR
You have been chosen by the System to enact Order through Obligation. Where others rise through violence, you rise through accountability. Where others hoard, you collect. Where others flee the consequences of their strength, you bring the bill.
"Power unchecked becomes corruption. And corruption, left untaxed, festers into ruin. You are the hand between excess and extinction. You are not feared because of what you destroy— You are feared because you make the powerful pay." —System Codex: Class 000-𝛀, 'Tax Collector'
Ben stared for a long moment, reading the words. The dread began to recede, replaced by a slow, dawning realization. This wasn't about becoming one of them. This was about becoming the antithesis of them. This was about finally having the power to enforce the order he so desperately craved.
Then—slowly—a grin spread across his face. The corner of his lips curled, then widened into a predatory smile. He rubbed his hands together like a villain in a B-movie, a low chuckle rumbling in his chest. He stood and walked toward the cracked mirror above the filing cabinet. Straightened his dusty tie. Nodded to himself.
He wasn't just another forgotten civil servant anymore. He was the System's response to unchecked power.
[ Starter Skill 1: Mark of Debt (Active) ]
"All gains shall be accounted for."
Effect: Apply a Tax Mark to any entity (player, monster) that gains EXP or attribute points within a 300m radius.
Tax Mark enforces a 25% EXP and Stat tax, earned within the last 30 days.
Unpaid taxes after the deadline results in:
-25% to all stats
-25% skill effectiveness
Blocked EXP gain
Debuff and Tax Penalty grows by +3% per month (caps at 85%)
[ Starter Skill 2: Ledger View (Active / Support) ]
"Let the numbers speak."
Effect: Reveals a full EXP and Stat earning history of a target within 150m.
Displays:
Net EXP gained (weekly/monthly)
Tax owed
Assets and items
If player is delinquent: shows penalty countdown
Cooldown: 60 seconds
Bonus: Can audit 1 hidden stat or concealed item per use.
[ SYSTEM NOTICE: TRAITS UNLOCKED! ]
You have gained a Class Unique Trait.
TRAIT: Final Notice – Foreclosure Authority
"You have failed to comply. Your rights, power, and agency are hereby revoked."
Type: Class Trait (Passive / Triggered Active)
Condition: Target under [Mark of Debt] or [Ledger View] with 85%+ overdue penalty or 30+ day default.
▶ Foreclosure Seizure (Trigger):
Forcefully imprison delinquent target in a Dimensional Seizure Cell.
Sealed targets cannot gain EXP, drop loot, or interact with the world.
Target's system access is restricted until judgment is passed.
▶ Judgment Path Options:
-Permanent Sealing:
Target becomes passive EXP/stamina regen node.
Remaining stats will be absorbed and used as passive EXP until death.
Can be summoned once per day as bound combat support (scales to power).
-Account Reset (Clean Start Option)
"You may run from taxes, but not from balance."
Target's character is fully wiped:
Level reset to Lv. 1
All stats, EXP and outstanding debt are erased
EXP account balance reduced to zero
No debt remains; clean slate.
Target is immune to audit for 30 days post-reset.
[ Only available once per player/monster. ][ If reoffended after reset → only permanent imprisonment or servitude allowed. ]
-Debt Servitude:
Target becomes a [Taxbound Servant] under your authority.
Collects tax and auto-applies [Mark of Debt] to others.
Carries a Miniature Club of Compliance
Can apply:
Minor Stat Seals
Disarm Effects
Skill Lock on Delinquent Targets
Can initiate dimensional seizures, but cannot pass judgment to seal, reset, or promote.
Failure to obey reactivates Foreclosure protocol.
Once debt is repaid:
Eligible for Promotion to Junior Tax Officer Class
-Promotion: Tax Officer Class Conversion:
Condition: Must be a Taxbound Servant and all dept is repaid.
Converts target to [Tax Officer Subclass].
Mini-Mark of Debt
Basic Audit Gaze
Bound Ledger License
Gains a small percentage of Taxed EXP and stats.
Loyalty enforced by System Contract.
⚠️ System Note: Divine-tier targets may resist. Success rate scales with total collected tax power.
TRAIT: Writ of Reprisal – Emergency Protocol
"By law and ledger, justice shall balance the scales — even in chaos."
Type: Class Trait (Triggered Passive with Summon Component)
Condition: Ambushed or struck while not in combat.
Cooldown: None
▶ Automatic Effects on Trigger:
Summons:
Shortsword of Compliance (Debuff Blade)
Scale of Guilt (Divine Judgment Tool)
Grants temporary stat boost based on [Total Collected EXP, Assets, and Seized Loot].
▶ Shortsword of Compliance Effects (Random Seal on Hit):
Seal of Stat Recalibration: -15–30% all stats.
Seal of Silence: Seals 2–4 random skills.
Seal of Arms: Disarms and locks weapons.
Chain of Accountability: 15s countdown → automatic Seizure Cell activation.
▶ Scale of Guilt Effects:
Reveals target's unreported EXP, stolen assets, PvP crimes.
Grants temporary boost based on guilt weight:
+X% Attributes
+Cooldown Reduction
+Movement / Damage Resist
▶ Passive Mode: Reprisal Mode (2 mins active):
Incoming damage taxed: 5% siphon returned as temporary armor or reflected.
Immune to crowd-control (Silence, Stun, Blind) while wielding Shortsword.
Tooltip Summary
[TAX PRESSURE]: 100% – Determines intimidation factor and compliance rate in tax enforcement
[LEDGER CAPACITY]: 1000 – Max number of marked entities Ben can track and penalize at once
He scrolled to the bottom of his new interface and read his player profile.
Name: Bennison Crowfield
Player Stat Rank: F-Class
Assigned Class: Unranked – Tax Collector
Level: 1
EXP Source: Collection only
Class Type: Enforcer | Controller | Growth Suppression
Title: "Bearer of the Ledger"
Traits:
Writ of Reprisal - Emergency Protocol
Final Notice - Foreclosure Authority
[BASE ATTRIBUTES – ALLOCATED STATS]
Strength: 5
Agility: 4
Intelligence: 7
Endurance: 6
Charisma: 10
Magic: 15
Unspent Stat Points: 5
Stat Growth per Level: +5
[CURRENT HP]: 125
[CURRENT MP]: 135
[TAX PRESSURE]: 100% – Max intimidation and penalty baseline
[LEDGER CAPACITY]: 1000 marked entities
[CLASS EFFECTS – PASSIVES AND RULES]
Cannot gain EXP through combat or kills
Gains 10% of total taxed EXP and stats from others
Can only tax entities up to 50 levels above unless subdued
[SKILLS – ACTIVE & PASSIVE]
Passive Skill – Mark of Debt: Apply a Tax Mark to all entities earning EXP within range. Unpaid tax results in enforced debuffs and collection eligibility.
Active Skill – Ledger View: Reveal full EXP history, stat gain, and possessions of a single target within 150 meters. Cooldown: 60 seconds. Also flags hidden stats and items.
He chuckled, a dry, satisfied sound, as he straightened his spine.
It was time to register with the Player Bureau Association. Not for fame. Not for fortune. He had something better: a system.
And soon enough, the world would learn to fear the IRS again.