The dragon scale blade was cold against Kaelen's throat.
It hummed with a low vibration that promised to sever his head before his nerves could even register the pain.
The warrior holding the sword was a titan of a man his eyes glowing with the amber fire of a dragon.
The air in the Gear City's main engine room was thick with the smell of ozone and the golden light of the approaching IRS ship.
Kaelen Thorne did not move his head.
He did not even look at the blade.
He looked directly into the amber eyes of the mercenary.
Five million years for my soul Kaelen said his voice as flat as a funeral bell.
The Abyss is certainly getting desperate if they are offering such a high price for a Rank F human.
But tell me Grendel.
Do you really think the Abyss can pay you?
The warrior paused the blade pressing a fraction deeper into Kaelen's skin.
What do you mean? The Abyss has infinite capital.
The Abyss bankrupted its Seventh Circle ten minutes ago Kaelen replied his eyes glowing with a cold gold light.
I am the one who liquidated their vault.
The bounty you are chasing is currently a Non Performing Asset.
If you kill me you'll be handing my soul over to a bank that has no money to buy it.
You'll be working for free Grendel.
[SYSTEM MESSAGE]
[SKILL ACTIVATED: PREDATORY NEGOTIATION (LV 3)]
[EFFECT: TARGET'S GREED IS BEING CONVERTED INTO DOUBT]
Grendel's sword hand trembled.
Behind him the thousands of blue flashes in the sky were solidifying into a legion of hunters.
They were all listening.
The massive golden ship above them finally reached the apex of the city.
A beam of pure white light shot down from the hull hitting the iron catwalk with the force of a falling star.
Out of the light stepped a woman in golden plate armor with six wings made of burning solar flares.
She carried a spear that held a glowing scroll at its tip.
Kaelen Thorne the woman spoke her voice a thunderclap that made the massive gears of the city stop turning.
I am Executor Zariel of the Celestial Internal Revenue Service.
You are under arrest for Unlicensed Reality Alteration and Interstellar Tax Evasion.
Zariel pointed her spear at Kaelen ignoring the dragon scale warrior and the shadows of Silas and Lia.
Your fraudulent bankruptcy of the Seventh Circle has caused a ripple effect in the divine markets.
The High Council has ordered your immediate extraction for a Final Audit.
Kaelen Thorne let out a short sharp laugh.
He looked at the Archangel and then at Grendel the mercenary.
Do you see the problem here Grendel? Kaelen asked.
The IRS wants to arrest me which means I become a 'Seized Asset' of the Heaven.
If they take me your bounty with the Abyss becomes legally void.
You and your ten thousand friends will leave this world with nothing but a wasted trip.
Grendel looked at the winged Executor then back at Kaelen.
He didn't like the math.
Step aside mortal Zariel commanded her solar wings flaring.
The soul of Kaelen Thorne is now property of the High Court.
Grendel didn't move his sword from Kaelen's throat.
Property of the Court? Grendel spat the amber fire in his eyes growing brighter.
The Abyss put a bounty on his head first.
In the Mercenary Code first claim is law.
I am not a mercenary Zariel said her eyes turning into white voids of power.
I am the Law.
If you interfere you will be audited alongside him.
[WARNING: CONFLICT OF JURISDICTION DETECTED]
[THE HEAVENLY COURT VS THE ABYSSAL BOUNTY]
Kaelen adjusted his tie his fingers brushing the golden heart seal on his chest.
He felt the weight of the [Crown of the Debtor] pulsing on his brow.
He had them exactly where he wanted them.
Excuse me Executor Kaelen said stepping forward until his neck was actually pressing against Grendel's blade.
But as the legal owner of World 09 I have just declared this entire planet a Sovereign Debt Haven.
Kaelen raised his hand and his black Ledger appeared in the air.
The book didn't just glow it roared with the power of the million souls Kaelen had saved.
According to the Multiversal Trade Agreement a Sovereign Haven is exempt from external audits for a period of ninety days Kaelen declared.
By attempting to arrest me on my own soil you are committing an Illegal Trade Embargo.
Zariel's face twisted in rage.
Your 'Ownership' is based on stolen Influence Points!
It is not recognized by the High Court!
It is recognized by the Prime Auditor Saturn Kaelen countered.
And last time I checked Saturn's office sits above yours in the hierarchy.
Kaelen turned to Grendel and the thousands of mercenaries watching from the shadows.
Hunters of the Void! Kaelen shouted his voice amplified by the Ledger.
The IRS is here to take your profit!
They want to seize me and leave you with a bankrupt contract!
But I have a better offer.
Kaelen swiped his hand through the air and a massive golden contract appeared in the sky for everyone to see.
[CONTRACT OFFERED: THE LEDGER'S PRIVATE MILITARY COMPANY]
[BENEFIT: 10,000,000 YEARS OF LIFE INSURANCE]
[BENEFIT: IMMUNITY FROM DIVINE TAXATION]
[REWARD: SHARES IN THE FUTURE EARNINGS OF EARTH 01]
I am hiring you all Kaelen said.
Instead of hunting me for a dead bank you will work for the Ledger.
Your first mission is simple.
Kaelen pointed his finger at the golden IRS ship.
Foreclose on the Tax Collectors.
[SYSTEM MESSAGE]
[CONTRACT ACCEPTED BY: 12,450 MERCENARIES]
[YOU HAVE JUST ACQUIRED THE LARGEST PRIVATE ARMY IN THE MULTIVERSE]
The air in the Gear City exploded into a frenzy of steel and mana.
Grendel the dragon scale warrior didn't even hesitate.
He turned his sword away from Kaelen's throat and lunged at Executor Zariel with a roar of pure greed.
Ten million years! Grendel screamed.
That's a retirement plan I can live with!
The thousands of mercenaries followed him.
Assassins mages and warriors who had spent centuries hunting for scraps suddenly had a reason to fight the Heavens.
Lia Sinclair and Silas Vesper joined the fray their powers augmented by the siphoned mana of the fallen Gear City.
Lia became a shadow of pure void consuming the golden light of the IRS warriors before they could even draw their weapons.
Kaelen Thorne stood in the center of the madness his charcoal suit untouched by the blood and fire.
He walked toward the IRS ship as his new army cleared the path for him.
Zariel tried to intercept him but she was buried under a mountain of ten thousand hungry mercenaries.
You are a monster Thorne! Zariel shrieked as Grendel's blade shattered her golden shield.
You are turning the universe into a slaughterhouse for profit!
I'm not a monster Kaelen said as he stepped onto the loading ramp of the golden ship.
I'm just an Accountant who knows how to outsource his problems.
Kaelen entered the ship's bridge.
It was a palace of white light and crystalline computers.
In the center of the room sat a single small chest made of pure starlight.
[THE HEAVENLY REVENUE CORE].
[ITEM DETECTED: THE SOURCE OF ALL DIVINE TAXATION]
[VALUE: BEYOND CALCULATION]
Kaelen reached for the chest but a cold hand grabbed his wrist.
It wasn't a god or a demon.
It was a man in a perfectly tailored white suit with a red tie.
He looked exactly like Kaelen but he had no eyes.
Only two golden coins where his eyes should be.
Nice try Kaelen the man said his voice sounding like the clinking of coins.
But the IRS has its own Chief Financial Officer.
The man twisted Kaelen's wrist and Kaelen felt his Authority stat plummet to zero.
I am Plutus the man said.
And I've come to collect the Original Debt of your Second Life.