Tax season is just past, and I had some image of the prototype tax collector in my head, that I needed to get out.
Here he is, the bugger.
The first version of this picture had a flesh-toned shirt, which was a poor choice of color. While it might be a suitable shirt color for a government tax collector, it made the picture even more bland than it is now. The current, reddish, color of shirt might be more like one that a wife had purchased, but it livens up the picture a bit.
This "portrait" is artificial, that is, painted from scratch without a model. The face, etc. are created out of nothing but standard measures of average heads and faces. Hence this looks like noone I know, and isn't supposed to.
Acrylics on watercolor paper, ca 56 by 76 cm.