In 1979, Randy Kehler and Betsy Corner stopped paying federal income tax as a way of protesting the U.S. government's increases in military spending and what Kehler and Corner considered to be an illegal and immoral foreign policy, particularly in Central America. The couple continued to pay state and local taxes, and filed their federal tax forms, donating the money they owed to war victims and the homeless. In 1991, the feds seized the couple's home in Corlain, MA. An Act of Conscience documents the couple's efforts to maintain their principles and hold onto their home.
Martin Sheen narrates the film, briefly investigating the history of tax resistance in America, and exploring the small community of supporters that come to the couple's aid. Things take a dramatic turn when a young local couple, Terry Chornesky and Danny Franklin, purchase the house at a federal auction, and manage to move in, leading to a dramatic two-year siege of the home. Kehler, Corner, and their supporters risk arrest by continuing to occupy the property. During the siege, folksinger Pete Seeger shows up to lend his support. An Act of Conscience was produced, directed, shot, and edited by Robbie Leppzer. ~ Josh Ralske, All Movie Guide