It is so far in the future that no one even knows where "Earth" is anymore. The galaxy is pretty much controlled by the Galactic Empire, a large bureaucratic government ruling over most of the planets toward the center of the galaxy. At the ends of the galaxy are collections of "independent" planets that have their own governments.

The real force between the stars is the dreaded Intergalactic Revenue Service (IRS). This is the organization that collects trade tariffs throughout the galaxy. Although the taxes go to the Empire, they collect taxes on "independent" planets as well. Only the few planets that are part of the rebellion do not pay taxes. Because of the IRS, a law-abiding trader can barely get by. Therefore, Imperial freighters, exempt from tariffs, have a virtual monopoly on trade. This is, of course, except for the Space Pirates.

Space Pirates trade without paying taxes. They ignore the IRS agents at every space port and risk the wrath of IRS "Tax Collector" warships.

The rewards of being a Space Pirate are many: fame, fortune and freedom. However, the risks are high as the Empire and the IRS consider tax evaders to be "scum" and not worth dealing with. Therefore, the IRS warships are under orders to attack and destroy pirates immediately upon contact.

As a Space Pirate, you will have to keep up a ship and crew. Ships need fuel and repair, and your crew needs paychecks. Let your crew's morale fall too low and you could be looking at a mutiny.

Space Pirates also get to do fun things like raid other ships and plunder the natural resources of uninhabited planets. There's also drinking and merriment to be had at every spaceport bar from one end of the galaxy to the other.