Tax Code 12-25

Two bickering IRS agents are dispatched to a strange mansion with out-of-season Christmas decorations and discover that something is unusual about the target of their investigation. As they learn more about their target's write-offs for reindeer feed and absurd mileage in a single night, they arrive at different conclusions, with one agent convinced that they've been tasked with auditing Santa Claus himself. The agents' argument boils over into a meltdown, and the partnership, and investigation, seem doomed. But with a little Christmas magic, Santa (if the theory is correct) helps the agents to see the good in each other and mend their relationship.

  • Gene Blalock
    Keepsake. Carpe Noctem, Alone Time
  • Jhan Harp
    Keepsake, The Nightmare Gallery
  • Nick Somers
    Key Cast
    "John Wootney"
  • Kristin Walker
    Key Cast
    "Special Agent Whitney"
  • Nicholas Jaqua
    Key Cast
    "Nicolas Saint"
  • Project Type:
  • Genres:
    Comedy, Holiday, Drama, Christmas
  • Runtime:
    19 minutes
  • Completion Date:
    September 13, 2023
  • Production Budget:
    1,000 USD
  • Country of Origin:
    United States
  • Country of Filming:
    United States
  • Language:
  • Shooting Format:
  • Aspect Ratio:
  • Film Color:
  • First-time Filmmaker:
  • Student Project:
Director Biography - Gene Blalock

Los Angeles-based Director, Gene Blalock, is known as much for his touching, heart-warming films as his eccentric horror vignettes. Bringing a decidedly human perspective to each of his projects, Gene’s works reflect our common humanity — reflecting reality back as through a mirror of compassion — enabling us to examine and consider ourselves. In every genre, Gene’s work rings true in a thought-provoking way.

Gene Blalock is the founder of the independent film production company, SERAPH FILMS.

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Director Statement

In the world of filmmaking, there are moments that remind us of the pure magic that lies within the unpredictability of the creative process. "Tax Code 12-24" is a testament to one such remarkable journey, where spontaneity and improvisation became our guiding stars.

From the very beginning, I embarked on this project with an audacious concept in mind: I would gather a group of extraordinarily talented actors and allow them to improvise every scene. There would be no concrete script, no rigid guidelines, just a heartfelt belief in the power of genuine human interactions to weave a story worth telling.

I can honestly say that none of us, myself included, had a clear vision of how this film would unfold. We embarked on this adventure with the willingness to embrace the unknown.

The result is a short holiday film that is both humorous and heartwarming. I was privileged to witness our actors bring their characters to life in the most genuine and heartfelt way. They allowed their emotions to guide them, reacting to each other's cues and crafting authentic relationships on screen. The chemistry and camaraderie that emerged between them were nothing short of magical.

I am proud of what we have created, and I am grateful to my exceptional cast and crew who embraced the unknown with unwavering enthusiasm.

I hope it brings a smile to your face, warms your heart, and reminds you of the magic that surrounds us during this special time of year.