Taxes are DUE! You Owe the IRS!
Does this feel like you? I know all too well what it feels like around April 15th (tax time) every year. Seem like I owe more and more each year. This piece is for a magazine article on the subject of 2010 Taxes and owing the IRS. I drew and painted it straight in Corel Painter 11.
I haven’t done a tutorial in a little while, (and this isn’t one either) but I’ve inserted here a snapshot of an early stage of this painting’s development. Write me with questions!

IRS cartoon rough draft.
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