The IRS Man is a fictional character by avant-garde group The Residents, first appearing in the 1995 CD-ROM project Bad Day on the Midway. He is voiced by the singing member of the Residents under the pseudonym "Seymour Hodges".
Background[]
The IRS Man's true name is unknown. He arrives late in the events of the game and has three key interactions: Where he meets Timmy and talks about his job. Another where he meets Dixie and instructs her to locate the Midways Schedule Cs, 1040s, and receipts from the span of the last five years. Dixie protests that she doesn't know how to handle the business side of the Midways operations, to which he frustratedly gives her a two-hour time limit before he threatens to close the Midway. His final interaction is with Dagmar. He asks if he could see her tax return, which she doesn't have on her person (whether because this is an absurd request or because she isn't normally wearing clothing with pockets is unsure.)
Life Story[]
The IRS Man's life story is only revealed if the player achieves Dagmar's ending. He reveals that growing up, his family was very poor, but his parents still performed their respective work as a janitor and a maid. One day coming home from work, his father encountered a cowering puppy underneath his car. Realizing that the puppy had no home, he had planned to take her to an animal shelter, but she instantly bonded with his son, thus, changing the father's mind.
One day while playing, Betty ran ahead into oncoming traffic and didn't notice a speeding car. The car struck her, killing her instantly. The driver was speeding to file a last-minute tax return, and in a very callous manner, rolled down his window and said "Sorry, kid. But I can't be late to cheat Uncle Sam.", and sped off.
Overcome with grief for his lost companion and frustrated at the circumstances that brought him to face all of the challenges he was forced to endure in his childhood, he turned his resolve into a career at the Internal Revenue Service.
Ending[]
The IRS Man is the only other character besides Ted to be featured in multiple endings.
See Dagmar's Ending
If the IRS Man is the sole survivor, then he shuts down the Midway. He doesn't do anything more than stick a giant "Closed" sign in front of the Madame Mandrake exhibit, but he gives a warning to Timmy before he leaves as he says, "Let this be a lesson to you, son. This is what happens when you cheat your government!", and he walks away.