For Tax Purposes

Review: For Tax Purposes by Sarah Zettel

For Tax Purposes by Sarah Zettel is a science fiction short story that was first published in 1984 in Analog Science Fiction and Fact magazine. The story is a humorous take on the bureaucratic nature of government agencies and their interaction with alien beings. Sarah Zettel is known for her engaging storytelling and interesting characters, and this story is no exception.

The plot follows the protagonist, an IRS agent named Bill, who is tasked with auditing an alien named Zalgon. Zalgon, like many aliens, does not fully understand Earth's tax laws and customs, leading to a series of comedic misunderstandings and mishaps. As Bill tries to navigate the complexities of intergalactic tax regulations, he finds himself in a bizarre and amusing situation that challenges his perception of reality.

Zettel's writing is witty and engaging, with a good balance of humor and thought-provoking moments. The story raises interesting questions about the nature of bureaucracy, communication barriers between different species, and the absurdity of trying to apply human laws to alien beings. Through the lens of science fiction, Zettel explores universal themes such as misunderstanding, empathy, and the complexities of interpersonal relationships.

One of the strengths of For Tax Purposes is its world-building. Zettel creates a vivid and imaginative universe filled with diverse alien species, each with their own quirks and customs. The details she includes about the different planets, technologies, and social structures add depth to the story and make the setting feel rich and immersive. Despite the fantastical elements, the story remains relatable due to its focus on human emotions and experiences.

Moreover, the characters in the story are well-developed and memorable. Bill, the harried IRS agent, is a likable protagonist whose frustration and confusion elicit sympathy from the reader. Zalgon, the alien being audited, is portrayed with a mix of otherworldly strangeness and vulnerability, making him a compelling and endearing character. The interactions between Bill and Zalgon drive the narrative forward and provide both humor and heart to the story.

Additionally, Zettel's writing style is clear and engaging, making the story easy to follow despite its complex themes. She strikes a good balance between lighthearted moments and deeper reflections, keeping the reader entertained while also prompting them to think about larger issues such as communication, cultural differences, and the nature of law and authority.

Overall, For Tax Purposes is a delightful and thought-provoking science fiction story that combines humor, imagination, and social commentary in a unique and engaging way. Sarah Zettel's talent for storytelling shines through in this tale of intergalactic bureaucracy and the absurdity of trying to make sense of the incomprehensible. Whether you're a fan of science fiction or simply enjoy a well-crafted and entertaining story, For Tax Purposes is sure to captivate and delight.