text: Ben Thomas (Smith) plays an IRS Agent who practically gives the store away to everyone's surprise. What kind of IRS Agent is this?<br /><br />Most of us have all heard the line by an IRS Agent, "Hello, I'm from the IRS. I'm here to help." Our smile then spreads into a chuckle that says, "Yeah, right."<br /><br />As you get further and further into this story, you cannot figure this guy out. He goes easy on those who are being audited. What is his motive? Is he from another planet, an angel, a rich guy who wants to do good? He helps so much we want him to be our auditor should we get audited, of course. Hey, IRS, are you listening? (kidding, just kidding)<br /><br />The pace of the movie is perfect and so much so that clues were ignored that would have told me what was really going on. Intense, repeat intense, focus was on Ben and stays there. The whole movie only works because of Ben as we try to figure him out and I didn't see any clues (what clues you talking about, Willis?). Not reading the box before watching the DVD movie was the better way to go here. By the end of the movie I finally put it all together. Well, it was obvious by then. And, yes, it's over the top, but still a great story, mostly because of Will Smith. <br /><br />Will Smith should have been nominated for a Best Actor Award. The rest of the cast were very good as well. <br /><br />Yes, it's over the top and despite the great acting and when you finally get all the answers you must realize that the message of the movie is all wrong. What's the message? Believe me, you will won't need too many clues to figure it out. I didn't. <br /><br />Violence: No. Sex: Yes, but nothing to get excited about. Bland. Nudity: No. Language: No.