Ok, since so many people haven't seen it and are just talking out of their asses, I decided to download it anyway and take a look at it.
For most of the movie it is talking about the Federal Income Tax and the IRS. It cites many surpreme court cases that have upholded that the 16th amendment granted no new powers of taxation. Which basically means you don't have to pay it and file a return. It also talks about the IRS's brutal, mafia style tactics for go after poor people. It gives many interviews with victims of the IRS, and also people who were forced to resign from the IRS because they presented to their superiors evidence that what they were doing was wrong.
It spends a small amount of time talking about the various infringements to civil liberties that have been going on, especially under the Bush administration. It talks very briefly about the Real ID Act, and frankly that was the scariest part of the film.
At the very end it does jump to the conclusion that this is all part of a plot by bankers to form a one world police state. To back up this claim the film uses various quotes from several people on the Council on Foreign Relations as well as quotes from John Rockefeller. I wasn't totally convinced of this part of the film because there is no direct evidence to support this, however the rest of it seemed to be backed up by some evidence as well as interviews with various people who were either involved with these things, or knew what was going on. They even had an interview with the guy who wrote the tax code, and he was caught on film saying that the Supreme Court decisions were "not applicable
" to the IRS. Scarey huh?
Even if you don't believe in the one world bankers conspiracy bit, it is still worth watching. Seriously, go have a look.