Bureaucratic Lockdown

Whenever a creature attacks you or a planewalker you control, that creature's controller may pay {2}. If they don't, that creatures gets a Levy counter. Creatures with Levy counters do not untap during their controller's untap step.
"...and you will also need to fill out form 37G, section two, excluding the third paragraph, unless you fall under the rule of exemption found on form I-9..."