Intergalactic Revenue System

{1}{t}: At the begging of all players turns, until your endstep, tap a land. For every land
tapped this way add a counter to The Intergalactic Revenue System.
Remove 2 counters: Untap target permanent
Remove 4 counters: Give target creature +2/+2

"It's the IRS. Its presence across the void is undeniable; every cosmic ledger must balance."