F Zone MPAA Rating: PG-13 Entertainment: +1/2 Content: -1/2

Two things are sure in life, death and taxes, so the saying goes. But by the end of F-ZONE only one thing remains sure-death. Dennis Smith (William Harrity), a television commercial producer, is targeted by a sadistic IRS agent, Lothar Gunter (Lee Hunt), who is intent on making Smith an example for the rest of the entertainment industry. A knowledgeable tax attorney, Loren Adams (Kelly Hunt), shows Dennis how to hide his assets from the IRS by keeping them out of the federal zone or F zone. She also has a personal vendetta against the IRS and convinces Smith to make a movie to expose the supposed illegality of income taxation and the heavy-handed abuses of the IRS. Dennis manages to stay one step ahead Gunter's close pursuit and makes his movie, which he and Loren hope will help abolish the current tax system. This obvious propagandist film by anti-IRS filmmakers has some interesting twists and provides a sort of mini-history lesson in American taxation and personal freedom. However, it turns out to be a very poorly made low budget film and a grueling viewing experience. All this could probably translate into a dismal box office run.

F ZONE is a thought-provoking treatment of a highly controversial political topic, especially with the recent attention given to tax reform. It's hard to know how seriously to take this film, but it seems to be advocating several unethical and devious, if not illegal, practices to avoid paying taxes. While the tax code is far from perfect, Christians should be careful about aligning themselves with some of the film's militant anti-government ideals. Objectionable content in the film is moderate, but F ZONE is not a family film due to its adult theme. Only 5 obscenities and no profanities are present. Dennis and Loren flirt a few times, kiss twice, caress each other, and have an implied premarital sexual affair. Violence includes people being pulled from cars, thrown to the ground, threatened at gunpoint, having their homes raided and property seized, and being shot, including one graphic scene of gunshots to the head. Due to the positive portrayal of premarital sex and the violent content, we cannot wholeheartedly recommend this film.

Preview Reviewer: Cliff McNeely
Distributor: THF Pictures