The kind of movie only a right-wing militia member could love, "The F-Zone" posits the ridiculous theory that the IRS is illegal and federal income taxes can only be collected in "Federal Zones" like Washington, D.C. The flimsy basis for this is that the constitutional amendment creating the IRS and the federal income tax wasn't ratified by all 50 states. By this logic, of course, the entire Constitution should be thrown out the window. The filmmakers probably knew this and so didn't spend much time in the film actually presenting and discussing their case; instead, they give us lots of footage of federal agents acting under IRS orders beating up old ladies and arresting day-care bus drivers for tax evasion. It then delves into absurd conspiracy theories that would make Oliver Stone crack up. As a political tract, the film carries as much weight as "The Turner Diaries;" as a thriller, it's even less entertaining than dreck like "Shadow Conspiracy," if that's even possible. Avoid at all costs, unless one of your "heroes" just so happens to be named Tim McVeigh.
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