In the mid 1970's some record label executives discovered it was entirely possible, due to a loophole in the law, to create a new label as a subsidiary to the major label, and to write this new label off as a large tax loss in order to help the major label remain profitable. These companies would release as many as 100 albums over the course of a few years, and the entire batch would be listed as unsold. Actually the ones they pressed (they'd claim to press something like 10,000, when in actuality they'd only press a few hundred) were never really even attempted to be sold, ending up in cut-out bins and cut-out warehouses. The records contained material from their vaults such as demos, unreleased scrapped projects, tapes they acquired from other record labels, etc. The band and artist names were totally made up with minimal album art, fake titles, fake artists, fake credits. This practice only happened for a couple of years as the government got hip and the loophole was closed. Meanwhile, over the years some of these "fake" albums gained an audience, and because of their scarcity, have become quite collectable. Presented here is "Tax Scam Funk & Boogie," a collection of some of the funkier things that appeared on these labels - after all, it was the mid 1970's at the height of the funk and boogie movement. All selections have been newly remastered.