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They are the leaders of the Irken Empire. As the name suggests, they are the tallest known Irkens alive and they have virtually absolute power, besides the Control Brains.
The Irken Empire has a hierarchical class structure in which shorter individuals are both figuratively and literally looked down upon. The tallest Irken alive at the time in a specific generation takes command of the entirety of the Empire.
However, in the event that two Irkens are exactly the same height, they'll rule simultaneously, such as in the case of Red and Purple.
In such a case, which is likely rare, the two may or may not take responsibility for different aspects of the Empire, something that may be alluded to by the general attitudes of Red and Purple, with Red being more outspoken, active, and generally "in-charge", and Purple generally paying more attention to eloquence, social situations, and creature comforts such as food or drink.
There's no known official enthronement ceremony for the Almighty Tallest, however, and the only confirmed ceremony's that in which the thumbs of the recently ascended Tallest are amputated (though it has been implied that the current Tallest have forgone this by simply hiding their thumbs inside their massive gauntlets. [citation needed]
The Irken race as a whole almost fanatically refers to their leaders as "My Tallest", highly akin to the way humans participating in a monarchical societal structure refer to their rulers only as "Your Majesty" or "Your Highness". As a general rule of both grammar and respect, "My Tallest" is never pluralized, even when two Tallest rule in tandem.
Presently, the two current Almighty Tallest, Red and Purple, travel around to observe and supervise Operation Impending Doom II in the Massive, the largest and most powerful ship in the Irken Armada. It also serves as Red and Purple's personal vessel. While they appear to have a casual interest in expanding the Empire, as well as take great amusement from watching the process of such, the two are rather lazy and prefer to spend most of their time lounging around and/or eating junk food.
Presumably, previous Tallest were far more productive, as was hinted with Tallest Miyuki who commissioned the Massive during her reign, as well as oversaw its construction while visiting Vort Research Station 9, as documented on the unmade episode “The Trial”, while Tallest Spork demanded the loyalty of the Irken Elite while giving a speech meant to inspire future soldiers on Devastis. By contrast, while Red and Purple are seen to have the ability to do whatever they please without consequences, they don’t have the motivation or interest to really do their job as leaders of the Empire, as they’re content with their already-leisurely condition of life.
Although they are the same species as their subjects, the Almighty Tallest differ from their subordinates in many ways other than height: They appear to only have two fingers (as opposed to the normal Irken amount of three), and their waists are unnaturally thin. Explaining the former, it was stated by the Invader Zim crew that when a Tallest is chosen, their thumbs are usually chopped off in order to prove that they can rule without them. It’s unknown how long this tradition has been in place, but presumably since at least from the early days of Tallest Miyuki’s reign.
Hover Belts hidden in the Almighty Tallest regalia give an Irken the ability to levitate above the floor, making them appear even taller (albeit synthetically). The Almighty Tallest hold near-omnipotent power in the Irken Empire and are practically worshipped by their subjects. They regularly appear at major events and gatherings, either playing a major role or simply providing their presence to raise morale. For example, on an Irken holiday known as Probing Day, it's the duty of the Almighty Tallest to check up on all the Irken Invaders and ask them to conduct a presentation on how they plan to conquer their assigned planet.
However, as is to be expected, the generally-frivolous Red and Purple force the Invaders to instead do a puppet show on how they are going to conquer the planet. Failure to meet the Tallest's standards is met with punishment by whacking the individual on the head with mechanical mallets - referred to as a "pummeling". It's unknown how long this part of the tradition has been in place.
