The mark consists of a little man smiling; the man wears a blue sun visor, blue eye glasses, a white shirt with the sleeves rolled up to the man's elbows, blue and white striped slacks, a blue vest, a blue bowtie, and blue shoes; the man holds an oversized pencil in his hands in front of his body, outlined in blue with a red stripe down the length of the pencil, with the red eraser head in the upper left corner near the man's head and the lead point in the bottom right near the man's feet; red electrons and blue electrons orbit the eraser head, and a blue band with white stars are above the pencil lead point. To the right of the man appears a large rectangle lined in blue with a white background containing a smaller rectangle with a blue background, with the words, "INCOME TAX" in white caps, with the red wording, "MR. TAX OF AMERICA'" above the blue rectangle, and the red phrase "IRS AUDIT REPRESENTATION" below the blue rectangle.