By Dennis Hartley

(Originally posted on Digby’s Hullabaloo on April 10, 2021)

This sci-fi tale depicts a dystopian near-future where the government has figured a way to collect taxes on the unconscious. A hangdog tax man (Kentucker Audely, who co-wrote with director Albert Birney) who specializes in auditing people’s dreams calls on an aging, free-spirited artist (Penny Fuller) to paw through her dusty collection of dream archives, which are housed on VHS tapes.

As the glum bureaucrat watches her dreams, he finds that he can interact with her younger self, with whom he begins to fall in love (Brainstorm meets Harold and Maude). There’s also a subplot about a virus that invades your dreams with product placements (similar to the “blipverts” in the Max Headroom series). The movie has a few inspired scenes but feels too derivative of films like The Lathe of Heaven, Paprika, and Dreamscape.