Excellent, smart action film.

If the ambition is to provide two hours of instantly forgettable, popcorn-munching escapism, it succeeds.

It's entirely possible that sending the audience out feeling lousy was intentional

This is a gorgeous movie made by a gorgeous spirit.

This was Joe Pantoliano's first starring role, and I've always found him to play interesting guys - AFTER this movie because he's kind of flat in here. His character, "Al Benjamin," doesn't have the normal "Joey Pants" spark to him. Even the narration - and I love narration - is dull. His character also is a little obnoxious to be the "hero" of the story. Unlike others, I was expecting more going into this viewing.His sidekick, however: "Joseph Romero" (Wade Dominguez) is very interesting. Michael Chiklis also was good as a Russian businessman who has been a target of the Soviet hit men.The story is a bit convoluted, concerning the Russian and gas stations being used as fronts for tax purposes. Once again, we get the typical Hollywood cliché of the good cop being a renegade on the force. Overall: fair, at best.

He's not Hollywood handsome and can't dance. He has more tenacity than brains and is more impulsive than courageous. He has a tendency to act first, think later, and screw up. He will apologize, but only if it's really necessary and not everything works out in the end for him. Such is the central character in "The Taxman" (Pantoliano), an okay cops vs crime flick with the twist being the hero is a federal tax investigator who stumbles into a mafia-style operation and has almost as much trouble with the system as he has with the hoodlums. "The Taxman" is an earnest effort and a worthwhile watch for those who are looking for a down-to-earth crime flick.

I caught this on HBO while channel surfing and was almost immediately pulled into it -- it was so refreshing to see a cop film that was realistic, with believable characters who weren't superheroes, the kind of cops who get winded when they chase after a suspect and manage not to kill everyone in sight (in slow motion and utilizing more moves than the entire Romanian Olympic gymnastic team). The two main characters were real human beings who screwed up, went down blind alleys, made wrong assumptions, exploded in frustration when they should have stayed silent, did the right thing for the wrong reasons, and yet, in the end, did some good. I've noted in some of the other comments that people were put off by the fact that these guys were flawed, but that was exactly what attracted me about them.I thought the direction of the film was very understated, yet avoided the kind of studied casualness that's considered stylish these days. The story was engaging and kept me involved. The film moved along at a good clip, but took time out for the lead character to contemplate the situation as it developed. Although there may have been a few holes in the plot, I wasn't overly aware of them, and they certainly weren't as egregious as those we've grown used to in most blockbuster films.This was not a perfect film, and the elements from which it is put together (outcast cops buck the system, persevere and triumph) border on the cliche, but it's a film I would gladly watch again, and perhaps even want to keep in my permanent collection

"The Taxman" is a great action thriller. The story (about tax investigation and russian mafia) is so intriguing, written by a real "taxman". But the real reason that I saw this motion picture is its female star, Elizabeth Berkley. The movie reveals she is a grea actress: her performance as Nadia, the beautiful daughter of a russian guy, is really convincing and she speaks a good Georgian dialect (she studied at Berlitz for over 2 months). However, I like other thing of this picture: the great performance of Joe Pantoliano, the direction, the story and the film editing. The only thing that I dont like is the PATHETIC gross at box-office!!!!!