Tax Man
Medium Undead, Lawful Evil
Armor Class
14 (studded leather)
Initiative
+2
Hit Points
91 (14d8 + 28)
Speed
30 ft.
MOD
SAVE
STR
16
+3
+3
DEX
14
+2
+2
CON
15
+2
+2
MOD
SAVE
INT
16
+3
+3
WIS
10
+0
+0
CHA
1
-5
-5
Skills
Insight +3, Intimidation +1, Investigation +6
Damage Resistances
Necrotic
Condition Immunities
Charmed, Exhausted, Frightened
Senses
Truesight 30 ft., Passive Perception 10
Languages
Common
Challenge
6 (2,300 XP)
Proficiency Bonus
+3
Traits
Tax Evasion. When the tax man is subjected to an effect that allows it to make a Dexterity saving throw to take only half damage, it instead takes no damage on a success and half on a failure.Tax Shelter (3 / Day). If the tax man fails a saving throw, it can choose to succeed instead.Actions
Multiattack. The tax man makes two Garnishing Blade attacks.Garnishing Blade. Melee Weapon Attack: +6 to hit, reach 10 ft., one target. Hit: 8 (1d10 + 3) slashing damage, and the target's carried wealth is reduced by up to that amount in gold pieces. This ability only targets coins and gems, trinkets, or other similar non-magical valuables.Liquidate (Recharge 5-6). Each creature within 10 feet of the tax man must make a DC 15 Constitution saving throw or take 16 (3d10) fire damage as some of the coins they carry melt and then evaporate, reducing their carried wealth by up to that amount in gold pieces. This attack cannot deal more damage to a creature than the value in gold pieces of the coins that creature is carrying.Bonus Actions
Asset Seizure. The tax man chooses one item that a creature within 60 feet is holding or wearing. The item vanishes, reappearing in an unoccupied space within 5 feet of the tax man.Reactions
The Tax Man Cometh. When a creature within 30 feet of the tax man that it can see moves farther than 30 feet away, the tax man can teleport to an unoccupied space within 5 feet of the creature.Legendary Actions
This creature can take 3 legendary actions, choosing from the options below. Only one option can be used at a time and only at the end of another creature's turn. Legendary actions are regained at the start of this creature's turn.
Surprise Audit. One target the tax man can see within 30 feet must make a DC 15 Wisdom saving throw. On a failure, they take 11 (2d10) psychic damage and must verbally and truthfully state the total value of wealth on their person.Withholding. Ribbons of red tape appear in a 20-foot square centered on a point the tax man can see within 60 feet. All creatures that enter or start their turn in that area must succeed on a DC 15 Strength saving throw or be Restrained. The ribbons dissipate at the end of the tax man's next turn.
April 2025
Beware the tax man! He comes but once a year (unless you file quarterly), and all must tremble before him! This undead abomination—for his soul-sucking profession long-ago drained his life—travels the land, extracting his due with his mighty garnishing halberd.
Is the tax man a necessary evil? Of course. Will a band of adventurers part with their loot easily? I think not.
Tax Return
Has the tax man left you penniless? Fear not—vanished money is not gone forever. When the tax man's attacks steal his victim's wealth, it is not destroyed. Instead, it is teleported to a heavily-guarded vault in a mighty castle. Only the most brave adventurers would dare attempt to venture there and recoup their losses...
Variant: Double Taxation
If your party is wealthy enough that the money taken by the tax man won't be sufficiently inconvenient, consider doubling (or tripling) the amount.
This work includes material taken from the System Reference Document 5.1 ("SRD 5.1") by Wizards of the Coast LLC and available at https://dnd.wizards.com/resources/systems-reference-document. The SRD 5.1 is licensed under the Creative Commons Attribution 4.0 International License available at https://creativecommons.org/licenses/by/4.0/legalcode.