When Mario was immediately thrown in prison. After he allegedly committed a tax fraud, he notices Yoshi being in the same prison cell with him, welcoming Mario to a life of tax evasion. Then Yoshi later agrees to help Mario and they break themselves out of prison, Knowing that they're be both hunted down for committing tax evasion, Yoshi takes Mario to the Grand Council of Tax Fraud for safety from the law and would be able to commit tax frauds freely. After a long ritual in which Beeg Yoshi gives Mario a Yoshi cap from his butt, Mario is officially labeled a member. At a meeting however, he begins to have second thoughts over the fact that all the other members do is just commit tax fraud all the time.
Mario immediately wants to quit being a part of the group and throws away his Yoshi Cap, which angers Yoshi. The other Yoshis try to subject Mario to torture for being a "meanie." This fails however, and the Yoshis instead knock him out. Mario is brought to a certain arena where he is held by wrists. He find Beeg Yoshi in the sky, attempting to crush him to death with his butthole. Mario at first says that this already happened before, not seeming scared, until the butthole grows a spike ball. Not wanting to die, a panicking Mario struggles to break free, and taking a risk phone call to Mr. Monitor. Understanding the situation, Mr. Monitor arrives at the arena at light speed and saves Mario from Beeg Yoshi, dispatching him before dealing with the other Yoshis, setting them on fire. As a thank you to the plumber for helping Mr. Monitor capturing the biggest tax evaders in the country, he leaves Mario only a warning from his first committed tax fraud crime (though he swears to rip his organs out if he catches him committing a illegal crime again). Mr. Monitor arrests the Yoshis, dragging their unconscious bodies to prison, while Mario drops on the floor in fear of what Mr. Monitor said.