This puzzle belongs in the NYT's celeb series, and given a high ranking within it.

No wait, hear me out! Jill and I recently worked with an estate planner recommended to us by Sam. Everything was going normally until the planner asked us how we got his name.
"SAM DONALDSON?!" he said in a fanboy squee. "THE SAM DONALDSON?"
Then he got up and did a little happy dance. And screamed, "THAT GUY'S A ROCK STAR!"
He proceeded to tell us all about how Sam commands rooms, turning dull material like tax codes and legal loopholes into Vegas-like performances.
When he finished, Jill and I looked to each other in awe. It was like finding out your friend is secretly King of some not-so-small Polynesian island.
The celeb series works best when the featured person does a puzzle related to their profession or something they're well-known for. This one was perfect for a tax professor, the letters IRS reformed into the five other possible configurations. Solid wordplay.
Patrick and Sam did a great job selecting colorful themers, too, with all six possible combinations breaking the I R S sequence across at least two words. Perfect.
Not so perfect was some of the fill. Not a surprise, given the theme density. Stacking two themers in a theme-dense puzzle often makes the layout easier, but in today's case, I think it wasn't the right choice. Check out how GANGES RIVER sits atop TENNIS RACKET, for instance. With the black squares in the middle forcing a big NE corner, we get ERE and the audit-worthy SSR, just to start the puzzle.
Toss in SSTS EINE SRTA LBO (leveraged buyout), and I couldn't give it POW! consideration, no matter how fun the theme or its connection to Sam. Especially on a Monday — newb solvers shouldn't be forced to stare at both SSR and SSTS, wondering why crosswords hate normal people so much.
What a shame. Loved the concept, the themers, and the perfect timing / perfect person to pull it off. A bit more finesse and it woulda been a POW! contender.