When the Mushroom Kingdom raises its tax rate, Wario — a committed Libertarian — reaches his limit and establishes the sovereign micronation of Wario Land just off the coast. The Mushroom Kingdom IRS comes to collect anyway, which Wario considers a clear violation of the Non-Aggression Principle. His response is a counterattack involving walking, jumping, dashing, throwing, ground pounding, and squat-walking across the territory, collecting gold along the way, and demonstrating to the IRS who is actually in charge.