Former rock & roll promoter and manager - turned - political activist Aaron Russo sets out to discover the truth behind the Internal Revenue Service in an eye-opening documentary filmed to find out if there is any existing law that requires Americans to pay an income tax. What Russo claims to uncover in his nonpartisan investigation is a systematic erosion of civil liberties implemented by wealthy bankers in the early 19th century and subsequently proliferated by a government more interested in ruling the people than serving them.