Partially written before his death, author David Foster Wallace presents a fictitious version of himself as the protagonist in his final novel. When Wallace arrives for training at the IRS Regional Examination Center in Peoria, Illinois, everything appears normal. However, as Wallace quickly learns, normal just isn't the case. From the bizarre boredom-survival training to the wild personalities among his co-workers, Wallace is convinced the IRS is determined to dehumanize and humiliate him.