Fish Head.

Roberto works hard in his bicycle shop, looks after his family and pays his taxes. One day, after many years of fixing other peoples bikes and filling in tax returns he realizes he is penniless. Like a good citizen, he decides to file for bankruptcy and while waiting in line at the tax office, he is approached by Nancy, a corrupt fiscal lawyer in search of new people to extort. She gives him her business card and the impression that her firm will help him with his dilemma and save his store from insolvency.