Review

Noted libertarian film producer/politician Aaron Russo delves head-first, Michael Moore style, into the US tax codes and comes up with a sloppy but intriguing exposé that all but demands the audience to stand up and scream "I'm mad as hell and I'm not gonna file my 1040 anymore!" However, savvy viewers will note the carefully worded phrases, uncomfortable edits, and last-word voiceovers that make it hard to see if any of this is true. Of course, the IRS tax code is credited with popularizing the phrase "loophole", and it seems that both sides are straining to find their own loopholes in each others' argument, in the absence of any clear law on the books. Film's chief weakness is Russo's complete lack of charisma; whatever your view of Moore, it's hard to deny his on-screen affability. As the film progresses, the leaps in logic become more outrageous and more dire... just as our trust in Russo wanes. It ends with a call to arms that sounds vaguely fascist in its attempt to squash fascism. In the end, this piece is provocative but hard to recommend.

 -- David Gorgos