**Skyboy – The IRS Made Flesh**  

A cosmic debt collector who manifests when taxes go unpaid. Not a person—just *the system* given eyes, hands, and a skin-covered Lada.  

**What He Does:**  
- Finds you (always)  
- Takes you (if owed)  
- Makes the numbers balance (permanently)  

**How He Works:**  
1. **Detects** evasion across dimensions  
2. **Arrives** in the flesh-car (license plate: [REDACTED])  
3. **Collects**—in cash, assets, or *alternate payment*  

**Rules He Follows:**  
- Never