Somewhere, there is a line between a fan film and "Hey, let's make a film using someone's characters and situations and decades of goodwill and publicity and maybe make a boatload of money for the people investing in it".
It's not like there are thousands of good SF books you could license and adapt or, maybe, come up with your own idea.
Absent it being Star Trek, this company would not be being heard of unless they came up with something really good that people liked all by themselves.
There is a vast difference between "Hey, Johnny has a barn, let's put on a show based on a famous Broadway musical for people. It'll be fun!" and "Hey, let's raise millions of dollars and make a professional movie based on a famous SF movie and TV franchise. It'll make money!"
"It directly kills off plans to produce what appeared to be really good content."
All they had to do was supply an original concept of their own.
Suppose they wanted to design a really great car but instead of making their own brand, used recognizable design elements of and stuck Ford labels on them and sold them?
If you don't like the laws and how they work, change them. Don't just ignore them and pretend they don't exist.
Be glad it happens that way. IRS works on a "trust" basis and only checks things *after* you submit. There are countries in the world where you and *all* your records, bank statements and checkbook get to trot down to Government Central and spend a lovely day with a tax official doing your taxes. it combines all the joys of visiting any government office with the added thrill of an on the spot audit each and every year. And you will be there as long as it takes to make the official satisfied.
Not only do major errors like this frequently get caught, the woman will likely face serious criminal prosecution and having all her accounts frozen while that goes on and intense scrutiny of every tax record she has filed since leaving the womb and every return she files well into the foreseeable future.
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