Believe me, nobody was more surprised than I was to see this film come out so well. In the past I have been one of Keim’s harshest critics. I’ve found his films disappointing, amateurish, there are some I have felt would be better left unfinished. Then, about two years ago, he released The Tax Evader. It was nothing groundbreaking, but it showed definite promise. Promise that Keim might have some filmmaking talent. But he would have to wow me in order to gain my trust as a filmmaker. And wow me he did. This latest foray into the universe of tax evasion is truly a sight to behold. The cast of characters has been expanded and the film itself is a much deeper experience. Where the first Tax Evader film was little more than a series of jokes about taxes, this installment builds upon that foundation not only in the department of comedy, but in story as well. The plot is filled with rich themes, compelling character moments, and real growth. Plus, some light political themes to think about. The only part of this film that was less than great was the technical aspect. Most shots just consist of a character’s face as they talk, and characters are never seen on screen together. However, when understanding the conditions under which this was filmed, these aspects make a whole lot more sense. This film was almost entirely a one-man production by Brian Keim. All the acting, directing, camerawork, editing, lighting, EVERYTHING, was his work. And the man had hardly any equipment, most scenes were shot by Keim holding his iPhone in his hand pointed at his face. So while it’s safe to say that the technical aspects were lackluster, Keim definitely did the best with what he had. But the technical intricacies are really a minor point. This is a wonderful cinematic experience and I absolutely can’t wait to see what Keim has in store next.