An Act of Conscience is narrated by actor Martin Sheen, who volunteered his time to do so;[2] the film features appearances by Jesuit priest and anti-war activist Daniel Berrigan, as well as political folk singer Pete Seeger, both in support of Kehler and Corner.

[4] An Act of Conscience premiered at the Sundance Film Festival in January 1997, and it aired on Cinemax later that same year on April 15, which is recognized as Tax Day in the United States.

[5] In March 1989, the US government legally seized ownership of the couple's home, after they had refused to pay their federal income taxes for 12 years.

In July 1989, the Internal Revenue Service (IRS) holds a public auction to sell the home, seeking to recover $27,000 in back taxes and interest.

[10] On April 15, 1992, Franklin, Charnesky, and a group of their friends move in and occupy the house while Kehler, Corner, and their supporters are protesting outside IRS offices in Greenfield.

Kehler, Corner, and their supporters begin a lively protest and round-the-clock vigil just outside the house, and eventually build a small wooden structure for shelter.

An Act of Conscience had its world premiere at the Sundance Film Festival in Park City, Utah, in January 1997,[11][12] where it was screened in competition.

[18] Variety's Joe Leydon called An Act of Conscience "sincere but overlong", criticizing it as being biased in favor of Kehler and his supporters, and concluding that it "raises a few thought-provoking points.

"[15] David Bianculli of the New York Daily News wrote that, "Leppzer doesn't frame the action [between the IRS and the tax resisters] artistically, or even always objectively, but the conflict itself escalated to intense and basic levels that make this documentary riveting.

[20] Rick Brough of the Park Record gave An Act of Conscience a score of four out of five stars, writing that it "[boasts] a compelling story to start with, but contains revelations that even the filmmakers didn't plan.

"[21] Renée Graham of The Boston Globe concluded: "[Leppzer] presents a balanced, riveting story, sympathetic to all sides of the issue.

"[8] In 2017, Cale Guthrie Weissman, who was around three years old during the documentary's production and whose mother was a neighbor and supporter of Kehler and Corner, wrote: "As a work of art, [An Act of Conscience] suffers from conventionality.