Robert Bigalow is the National Sales Manager for Onan USA.
He fired Phil from Onan. Later he tried to bluff his way into auditing S&S Enterprises's books. After being rude and condescending to Steve Sharp, he got smacked down when Steve got Onan's legal council, and later president David Owens involved. Steve laughingly called Bigalow "Mr. Big". It's implied that Bigalow would lose his job after that little adventure.