Edward Nygma thrives on chaos. He thinks every system has a loophole, every mind has a weakness to exploit. But there’s one institution even he couldn’t outsmart: the IRS.

It started as one of his usual games. Instead of filing a standard tax return, he submitted a labyrinth of riddles, coded deductions, and cryptic wordplay. Every number was disguised as a puzzle. Every expense needed to be deciphered. He thought he could stall them. Confuse them. Maybe even force an auditor to play along.

The IRS did not play.

The Price of Wasting the Government’s Time

Unlike Gotham’s criminals, the IRS doesn’t respond to threats or riddles. They respond with penalties. And they responded fast:

• Failure to file – 5% per month, up to 25%.

• Failure to pay – More interest than even Gotham’s loan sharks would charge.

• Frivolous submission penalties – The IRS has a special fine just for people who waste their time. Nygma got the maximum.

I’ve seen the Riddler in handcuffs before, but this time was different. No smug grin. No clever escape plan. Just a man realizing, maybe for the first time, that he picked the wrong enemy.

The One Time I Actually Laughed

When I got the news, I almost—almost—found it funny. Not because I sympathized with the IRS, but because for once, Nygma’s own arrogance was his downfall. He thought he could manipulate a system designed to break people. He was wrong.

Gotham’s criminals fear me. But the IRS? They fear no one.

Let this be a warning. You can play games with the law. You can play games with Gotham. But you do not play games with the IRS. Even The Riddler learned that the hard way.