The act of inserting one's head between the legs and looking upwards with open mouth. As this pose is achieved another person approaches from the rear and penetrates the anus while defecating on the face and mouth below. The act is called the American taxpayer because one person is being fucked in the ass and being shit on simultaneously.
Tyler: Last night I drank way too much and things got really weird really quick. I even gave my neighbor the American Taxpayer. I don't think I can look her in the eye anymore.
Luke: Did you at least make her a bunch of promises you have no intention of keeping?