Controversial and thought-provoking are two words that describe one of the most talked-about documentaries of 2006.

Determined to find the law that requires American citizens to pay income tax, producer Aaron Russo (Bette Midler's The Rose, Trading Places) set out on a journey to find the evidence.

Neither left nor right-wing, this startling examination of government exposes the systematic erosion of civil liberties in America since 1913 when the Federal Reserve system was fraudulently created. Through interviews with two U.S. Congressmen, former IRS Commissioner and former IRS and FBI agents, tax attorneys and authors, Russo connects the dots between money creation, federal income tax, and the national identity card, which becomes law in May 2008 and will use Radio Frequency Identification (RFID) technology. Could this be a precursor to an impending police state in America? Watch the film and make your own conclusions.