The grandmother of failed hockey player Happy Gilmore (Adam Sandler) is evicted from her home for having failed to pay taxes for the past decade. When Happy is told he needs to come up with $270,000 in 90 days or her home will be sold, the IRS agent (Robert Smigel) asks, "You really hate me now, don't you?" Happy says no, then throws him through the front door. Gilmore then discovers he has the most powerful golf drive ever known, goes on the pro tour and wins back his grandmother's house.
Tax takeaway: Knowledge of the IRS's myriad installment plans for those who can't pay debts in full would ruin many a movie plot.