Synopsis

Ben Thomas (Smith) is an IRS Agent who feels empathy for those who are having trouble paying their taxes, so he seeks out special cases and tries to help them.

Even a blind man (Harrelson) that Ben speaks to on the phone evokes deep feelings.

One of the cases, Emily Posa (Dawson), is especially painful for him, because she needs a heart transplant.

He falls in love with her, and ultimately, he makes an unusual choice to save her life.

Commentary

Will Smith movies are nearly always successful because he is such a likeable guy. But, in this case, the story is boring, and our likeable guy just trudges along through the film.

Technical

The image is sharp, and the audio is clear, but it does not make much use of the surround channels for ambience. It seems most movies just use the surrounds for the music instead of environmental sounds in the scene.

Extras

These include the Director's Commentary, Creating the Perfect Ensemble, Seven Views on Seven Pounds, Emily's Passion, The Box Jellyfish, and other things.