2018年6月21日,據報導,演員西亞·李畢福、鲍比·索托(Bobby Soto)和導演大衛·艾亞將合作拍攝犯罪驚悚片《收稅人》;該片由艾亞自編自導,克里斯·朗(英语:Chris Long (director))和艾亞的製片公司Cedar Park Entertainment製作,十字小溪影業提供資金,定於同年夏天在洛杉磯開拍[1][5]。其中,李畢福先前曾在《怒火特攻隊》(2014年)中與艾亞合作過[5]。此外,喜劇演員兼前UFC格鬥家布蘭登·紹布(英语:Brendan Schaub)也將在片中飾演一名幫派成員,艾亞試圖說服他加入演出已有數月之久[9][10]。2018年7月,多名演員加入演出陣容,包括雀兒喜·蘭登(Chelsea Rendon)[8]、辛西亞·卡莫納(Cinthya Carmona)[6]、拉娜·帕瑞拉[7]和喬治·洛佩茲[7]。
^ 1.01.11.2Jr, Mike Fleming. David Ayer Sets Gritty LA Crime Thriller ‘Tax Collector;’ Shia LaBeouf, Bobby Soto Star For Cross Creek. Deadline Hollywood. 2018-06-21 [2020-07-05]. (原始内容于2020-06-02).
^The Tax Collector (2020). The Numbers. [2020-08-03]. (原始内容于2021-01-28).
^ 4.04.1Sneider, Jeff. David Ayer’s Shia LaBeouf Movie ‘The Tax Collector’ Unveils Plot Details, Summer Release. Collider. 2020-05-14 [2020-07-05]. (原始内容于2020-06-08).
^ 5.05.15.25.3Galuppo, Mia. Shia LaBeouf, David Ayer to Reteam for Thriller 'Tax Collector'. The Hollywood Reporter. 2018-06-21 [2020-07-05]. (原始内容于2020-05-31).
^ 6.06.1N'Duka, Amanda. Cinthya Carmona Joins ‘The Tax Collector’; Cathy Shim Cast In ‘The Sun Is Also A Star’; Jake Allyn In ‘Kill Me Twice’. Deadline Hollywood. 2018-07-17 [2020-07-05]. (原始内容于2020-04-02).
^ 7.07.17.27.37.4Jr, Mike Fleming. George Lopez, Lana Parrilla Join David Ayer’s ‘The Tax Collector’. Deadline Hollywood. 2018-07-26 [2020-07-05]. (原始内容于2019-11-22).
^ 8.08.1N'Duka, Amanda. David Ayer’s ‘The Tax Collector’ Adds Chelsea Rendon; Dean Jagger Cast In ‘Rim of the World’ Netflix Film. Deadline Hollywood. 2018-07-13 [2020-07-05]. (原始内容于2018-07-24).
^ 9.09.1Hermanns, Grant. First Look At Shia LaBeouf In The Tax Collector Released. ComingSoon.net. 2018-08-11 [2020-07-05]. (原始内容于2018-08-18).
^The Fighter and The Kid. The Fighter and The Kid - Episode 359 (Youtube). The Fighter and The Kid. 2018-05-09.
^Chitwood, Adam. David Ayer Shares First Look at Shia LaBeouf in ‘Tax Collector’. Collider. 2018-07-16 [2020-07-05]. (原始内容于2020-07-06).
^Ayer, David [@DavidAyerMovies]. That’s a wrap on #taxcollectormovie (推文). 2018-08-17 [2020-07-05] –通过Twitter.
^Reimann, Tom. Exclusive: David Ayer’s ‘The Tax Collector’ Images Reveal Shia LaBeouf Absolutely Killing a Goatee. Collider. 2020-06-30 [2020-07-05]. (原始内容于2020-06-02).
^ 14.014.1Sharf, Zack. ‘The Tax Collector’ Trailer: David Ayer Returns to His Bloody Crime Roots with Shia LaBeouf. IndieWire. 2020-07-01 [2020-07-05]. (原始内容于2020-07-05).
^Jr, Mike Fleming. David Ayer-Helmed ‘The Tax Collector’ With Shia LaBeouf Acquired By RLJE Films. Deadline Hollywood. 2020-05-14 [2020-07-05]. (原始内容于2020-06-17).
^White Jr, Nicholas. ‘The Tax Collector’ Director David Ayer on Hiring People of Color: ‘Where Is the Hollywood Chicano Superstar?’. Variety. 2020-07-31 [2020-08-03]. (原始内容于2021-03-03).