It's Al alright, it's a parody of the Beatles' "Tax Man", and was only ever released on from Dr. Demento's basement tapes, Vol. 4.
From Wikipedia: "The Dr. Demento Society, which issues yearly Christmas re-releases of material from Dr. Demento's Basement Tapes, often includes among these unreleased tracks from Yankovic's vaults, such as "Pacman", "It's Still Billy Joel To Me"...
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