Sex Tax was inspired by the true story of the 1999 IRS takeover of the Mustang Ranch Brothel in Nevada. For a moment in time, the United States Government owned a whorehouse. The unlikely hero of the movie is Steven Billings, an auditor for the IRS. He is given an assignment to audit the Hen House Ranch, a legal Brothel in Nevada. He pursues this audit with the passion of a man on a mission of truth and justice - he just didn't count on all the crazy prostitutes, crooked congressman, cheating business leaders and vicious gangsters he was about to find himself in bed with. The journey of the hero takes many paths, this is one of them and it's strewn with chaos, criminals and condoms. In recent years, the US Government has bailed out big companies and banking institutions, why do the big fish get bailed out while the struggling everyday American is given the shaft? Why can't a brothel get bailed out too?