Audit both armies: your opponent loses 15 seconds for every piece they have beyond your piece count, up to 45. If they are not ahead in material, the audit finds nothing.
You draft Tax Audit in Buff mode. Instant: it takes effect the moment you draft it.
As a tempo card, it buys time: an extra move, a skip, or a freeze.
“The abacus clicks. Somewhere, a rook sweats.”