Mammon & Four Of Pentacles
Yep...it could be the tax man, but this card always represents greed to me or someone holding on too tightly to material things. Money is on his brain (hence, the pent on top of his head)....always. He clutches it....in an encircling manner...he holds it down and has it as his "base," of sorts, with his feet. He does wear a crown...signifying some sort of authority, but he has no "mantle of maintenance" like the Kings of each suit. He doesn't look happy or sad, but somewhere in-between...kind of a blank stare.
Gloria, you sent the "answers.com" link and I read the info there (thanks!)...it says "Mammon" is mentioned/personified in the Bible (oddly, in the FOUR Gospels)....as greed or a negative god/master....something opposing God. I think our man sitting on his cold, gray block (is that another little lemniscate near his right knee?)..
http://learntarot.com/bigjpgs/pents04.jpg with all limbs touching pents...and having a pent on top of his head....lives for and is ruled by his his master: money. This could be why he sits so far out from the town/city in the background...he's not connected with people or emotions...but is emotionally cold or dead...an extreme position of seeking out materialism rather than having a balance in his life. Robin Wood has this guy as an old, decrepit man....darkened and isolated by his greed.