Information Manipulation Theory 2 is a powerful, expansive account of deception, drawing on several models and theories, with potential to revolutionize how deception is understood and researched. In this commentary, Information Manipulation Theory 2’s most important contributions are reviewed. For instance, the theory debunks the myth that deception is intrinsically more cognitive load inducing than honesty. I also offer several suggestions for the refinement, elaboration, and expansion of the theory, including the need for specification of the processing modules crucial to deception as well as the need to clarify what is meant by "efficiency."