This car features styling elements that have been inspired by the C6 Audi A6 for the greenhouse area, and the D4 Audi A8 for the headlamp units, grille, lower body bulge and ten-spoke wheels. However, the quarter panel bulges appeared to have been inspired by the Mitsubishi Lancer Evolution X. The rear end of the vehicle mostly draws its inspiration from the B7 Audi A4. The taillight units are inspired by the FG Ford Falcon.
The front end of the car features a dominant grille which decreases in width as it gets closer to the lower edge of the bumper, unlike Audi models, this grille only occupies the upper half of the front face. This grille has rounded chrome edges and two horizontal chrome strips. Either side of this grille, the headlamp units have sharp edges and multiple geometric LED formations. The line for the top edge of the headlamp units coincides with a line for the quarter panel bulge above the wheel arch. Above the headlights an elevation line for the bonnet/ hood runs from the inner-top corner of the headlight unit to its corresponding windscreen corner. Directly below the grille there is a shallow duct, shaped to continue in formation with the grille. Either side of this duct there are two ducts which are twice as tall as the central duct. These ducts are split by a horizontal strip of bodywork and close to the inner edge they have a circular fog-lamp.
The main body area features a variety of curves. Close to the base of the body there is a large bulge that spans almost the entire wheelbase. Above that, at around mid-body height, a straight line connects the front quarter bulge to the rear quarter bulge. Above the straight line, a curve that runs parallel with the lower edge of the windows is visible. The greenhouse features very thin B and C pillars, which appear to be covered by a polymer. The D pillars of the car are very long, with the intention of creating an elegant appearance. The rear quarter area features a bulge around the wheel arch similar to that found at the front. The car features split ten-spoke wheels, wrapped in low-profile tyres.
Surprisingly enough for a sedan, the Tailgater has performance that is on par with most sports cars. Acceleration and top speed are both above average, able to hold ground against sportier vehicles such as the Exemplar or F620. It has decent grip at low to moderate speeds, but can understandably begin to understeer without use of the brakes. It is fairly durable, even in regard to deformation damage. It takes several hard blows to the engine to begin drawing smoke, and can take a couple more hits than most other vehicles before any wheels become stuck.
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- Parked in front of Michael's mansion in Rockford Hills as this is Michael's own vehicle (unavailable between Did Somebody Say Yoga? and Monkey Business mission, as Jimmy takes the car). Michael's Tailgater will be parked nearby every time the player switches to Michael, too.
- At the end of Eye In The Sky, three Tailgaters will be left in the hangar, Franklin is instructed to take any of them, to drive away from the airport.
- Franklin, may be seen driving a red Tailgater after The Big Score is completed.
- After completing the mission Complications you can take one of the tailgaters parked in the Premium Deluxe Motorsport shop and drive it.
- In the Strangers and Freaks mission Unknowing the Truth, there's a unique Tailgater painted on the Epsilon Program baby blue color and with the custom plates KIFFLOM. It is obtainable after completing the mission.
- Offered as a choice of starting car.
- Appears sometimes in the parking lot of the Los Santos Golf Club.
- Parked behind the tennis court in Vespucci Beach.
- Maybe a High Priority Car for Simeon Yetarian's Import/Export Garage. It is rarely seen in traffic, and when it is, the driver drives recklessly, making you chase them.
- This is the third vehicle in the entire Grand Theft Auto series to be inspired by Audi automobiles, after the Sindacco Argento and the 9F (which also appear in GTA V).
- The name Tailgater is a reference to tailgating, the practice of driving a car close to the rear end of the car in front. This could also be a reference to the fact that Audi owners are notorious for tailgating other motorists in the US and UK.
- Its engine may be inspired to Volkswagen Group's V6 engine, which is used in many Audi vehicles in real life.
- The GPS in the middle of the console shows a map of Liberty City, this is because the interior model has been reused from GTA IV.
- If the player modifies Michael's Tailgater, it will respawn still modified. This happens with Franklin's Buffalo and Bagger, Trevor's Bodhi, Tracey's Issi, and Amanda's Sentinel.
- Despite the Tailgater's rear-wheel drive layout, in real life, all of Audi's sedans (the A4, A6 and A8) have either front-wheel drive or permanent 4WD.
- The default radio stations for the Tailgater are:
- Although Jimmy does modify the transmission, engine and brakes on Michael's Tailgater before he returns it to Michael after Monkey Business, he does not give it the maximum upgrades possible. He adds a EMS upgrade level 3, street transmission, and sport brakes. He also customizes the grille and adds a lip spoiler.
- Michael owns a black Tailgater throughout the first few missions of the game. However, following a series of incidents culminating with him taking drugs, Michael's family leaves him, and Jimmy takes his car with him. Michael then takes up driving a red Premier. It is returned to Michael later in the game by Jimmy but he has customized it with dollar wheels, a musical horn, upgraded transmission, engine, brakes, xenon lights and light smoke windows in an attempt to make the car look "cooler" in his opinion. Like all of the cars assigned to the three protagonists, the player can customize Michael's car and it will retain these modifications whenever it respawns.