Based on a true story, Dave Henderson was audited 27 times from 1992 to 1995 after claiming a GST refund, and the Inland Revenue Department demanded he pay $NZ924,341.07 in taxes and penalties. He was charged with fraud, his business failed and he was bankrupted and had to sell his house. The IRD eventually conceded that he did not owe it $NZ924,341.07, and fraud charges against him were dropped. They also admitted that they owed him $NZ64,000.