Since we were kids, we knew the taxman was a bad guy. If we didn’t get the message from the lyrics of The Beatles, or the wolfish version of the Sheriff of Nottingham in Disney’s Robin Hood, then we learned through the very real anguish our parents suffered every year, mid-April. As we grew up, we likely heard comedians joke about the IRS, and every character but Jesus appeared to be unforgiving of any person who’d take a job in tax collection. Occasionally we’d see iconic IRS agents, such as the one Charles Lane plays in Capra’s film of You Can’t Take it With You, but even when memorable and enjoyable, they are still mostly identifiably villains. In Abbas Kiarostami’s first film, The Report (Gozaresh), the “hero” is a tax collector, yet he’s involved in corruption and beats his wife. Still hardly classifiable as a good guy, it would seem.

However, with all the movies made around the world in all the years of cinema’s existence, there had to be some films with likable taxmen, so we dug deep and desperately and just barely found ten such characters (admittedly, some are a stretch). While you struggle last minute with your 1040 today, you might not have much appreciation for a list of good guy taxmen, but we don’t care, because hopefully our celebration of these characters will keep us from getting audited anytime soon. Or, if we must get a visit from the IRS agent, we can hope we’re sent one like these men and woman:
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• Though five new wide releases open on Christmas, Yes Man is expected to do better in its second weekend because the weather will be better and because it’s still a comedy. Of course, two of those five new films are also comedies. Adam Sandler’s Bedtime Stories is expected to be the champ of the long holiday weekend, with Marley & Me coming in second.
• If you’re not into laughing, however, either during the holidays or during a recession, let Liz Smith guide you to all the depressing films out this season, including that disappointing movie about suicide from the otherwise “great comic star” Will Smith and that marital angst film that will apparently have you never wanting to take on a serious relationship again.
• Clive Owen, who was once thought perfect to play James Bond, has been cast as another international agent in the Colombian drug cartel film Cartagena. I’ve lost count, but this will be at least Owen’s fifth Bond-like role (not counting the look of his character in Croupier).

• Bad weather is being blamed for weak box office results this weekend from new wide releases Yes Man, Seven Pounds and The Tale of Despereaux, all of which performed worse than expected. Because there’s no other reason why moviegoers would just choose to avoid seeing lame-looking movies from Jim Carrey, Will Smith and Universal’s animation department. It is actually sad for Smith, who hasn’t seen an opening this bad since 2001’s Ali. And Seven Pounds marks only his third film to debut with less than $20 million since his blockbuster breakthrough in Independence Day.
• Apparently snow couldn’t stop The Wrestler from achieving a screen average of more than $52,000 over the weekend. But isn’t that just because people in NYC don’t have to drive to the movies? Fox Searchlight’s other film, Slumdog Millionaire, finally broke the Top 10 after expanding to 589 screens. And although Searchlight’s stellar buzz team claims the Oscar-contender was “selling out everywhere,” its own average was actually embarrassingly below that of Seven Pounds.
• We’re going to need a modern day Edward Arnold if Bernard Madoff-types are going to be the hot villain for ‘09.
• You know your comic book publisher didn’t get the best production deal when it announces that its first adaptation stars Kevin Sorbo. Meanwhile, you know you’re experienceing a slow news day when that’s one of four stories worth bulletpointing.

• Tom Cruise is potentially re-teaming with Valkyrie screenwriter Christopher McQuarrie on up to three projects, including another WWII flick that would put Cruise in the pilot seat again, Flying Tigers. Cruise is likely happy with the initial reception of Valkyrie, though sticking with McQuarrie for so long may keep him from diverse roles. The other two projects include the espionage drama The Tourist and the adaptation of the 60s TV show The Champions, which deals with super-powered spies.
• Frank Miller is re-teaming with Odd Lot Entertainment for a dark Buck Rogers movie that he’ll write and direct. The announcement comes just in time, before an onslaught of bad reviews of The Spirit join Variety’s pan.
• Stephen Chow will no longer direct but will still co-star in The Green Hornet. Apparently his creative differences don’t extend to his onscreen role of Kato. Maybe this is co-scribe and star Seth Rogen’s chance to try directing?
• Clearly wise to how The Curious Case of Benjamin Button is beating Australia in the kudos department, Baz Luhrman is taking on his own F. Scott Fitzgerald adaptation: The Great Gatsby.
• Jim Carrey will beat Will Smith at the box office this weekend, simply because his film, Yes Man, is a comedy. In other theatrical release news, the four-hour version of Che has been so popular that IFC is keeping it in cinemas another two weekends before separating it into two films.