It is Max from BlueTax.com. I wouldn't even bother checking out their website. First, Max has an annoying voice, and second, he looks vaguely like a Garbage Pail Kid or Chucky from those horror movies of the 80's. He's just creepy. He also writes on the chalkboard much faster than I can even read, and if he's supposed to be teaching in a classroom or something there's no way those students can keep up with him in taking notes. Besides, his students are even less well-animated than he is, looking something like zombies out of an early 1990's video game. The original Playstation had better graphics. I could probably put together better graphics, and I'm just a cat!
Besides, we cats don't bother with our taxes anyway, so the whole message is just lost on me. Also, I am slightly suspicious of companies offering to take away debt - usually when someone is owed money they don't just "forget". Although this IS the government, so maybe Max and the folks at BlueTax are on the up and up, even if this commercial does appear to have been put together by a bunch of 5-year olds working with first-generation Pentium machines.