In this steamy femdom scene, Penny Pax, a sultry tax collector, gives Eric Masterson a nuru massage he won't forget. She slathers him in warm, slippery oil, her hands expertly gliding over his firm muscles, teasing his rock-hard cock. Eric's breathing grows ragged as Penny's tits press against his back, her hard nipples grazing his skin. She grinds her soaking pussy against his ass, her wetness mixing with the nuru gel. Penny flips Eric onto his back, straddling him, her tits in his face as she slides her pussy along his length, denying him release until he's paid his 'taxes' in full.