There are several constants that you find in a David Ayer movie. He loves to explore the world of crime, as well as the thin lines of good and evil that exist within the criminal underworld. The same goes for when he’s focusing on cops (or even, I suppose, anti-heroes or super villains in Suicide Squad). We’ve seen Ayer’s best with End of Watch and Fury (plus his script for Training Day), as well as his worst with Suicide Squad (even if that wasn’t completely his fault). His newest outing, The Tax Collector, has several elements of good Ayer, as well as bad Ayer. The end result is a frustrating experience that hints at his talents but manages to let you down. The film is a mix of crime drama and action outing, more or less what you’d come to expect from this particular storyteller. David Cuevas (Bobby Soto) is a family man, first and foremost, but he’s also a “tax collector” for his gang. A lieutenant for the mysterious Wizard, he works under his Uncle Louis (George Lopez), getting assignments out of a body shop. Along with David’s partner Creeper (Shia LaBeouf), they go around making daily collections for high ranking Los Angeles gang members, all throughout the city. He makes sure they pay up, for fear of retaliation, as well as in order to receive protection. They’re good at their job, though Creeper has a harder edge than Bobby, who occasionally shows compassion. One day, during collection, they encounter a rival crime boss in Conejo (Jose Conejo Martin), known for his violent tendencies. Thought to have been permanently hiding in Mexico, he’s returned to the States and is planning to take over. He offers David a job, but when he shows loyalty to the Wizard, Conejo sets about destroying everything he loves, including his family. Ayer writes and directs, with music by Michael Yezerski. Supporters here include Cinthya Carmona, Cheyenne Rae Hernandez, Aaliyah Lopez, Brian Martin Ortega, Cle Sloan, Jimmy Smits, and more. Salvatore Totino handles the cinematography. There’s some promise here, initially. Shia LaBeouf’s performance, as well as his character, is a consistent spark during the first half. A diverse and largely non-white cast is a welcome sight, while David Ayer’s feel for the world is gritty and vibrant. Unfortunately, that doesn’t last. Ultimately, it’s rather mean-spirited and doesn’t really see its premise through to the end. […]