Frivolous Productions is the brainchild of "writer" and notary public Steven Kahn. The company's originality is exceeded only by its operational expenses, putting the company at a net operating loss for three consecutive fiscal years. 

"This is not a hobby, not at least if the IRS asks" says Frivolous Production's accountant Raymond Schwartz.  Although not a C.P.A., Schwartz seems to be standing on solid authority in support of his position. According to the Internal Revenue Service's Publication 535 relating to deducting business expenses, if you do not carry on your business to make a profit, you cannot use a loss from the activity to offset other income.  "That is exactly what we are doing here...I mean the deducting part. My client is clearly trying to make a profit. He's just not very good at it" says Schwartz. The income Kahn is trying to offset is derived from his tremendously successful personal injury law practice Peña & Kahn, PLLC (1-888-PENA-AYUDA). To hear the firm's jingle, click on this link.

Despite the intrinsically rewarding nature of helping those in need and receiving one-third of the proceeds, Kahn felt a need to channel his creativity to something frivolous and disproportionately costly. Hence, a company was born. "Don't get me wrong," says Kahn, "the law is exciting and brings new challenges each day." From slips on vomit to slips on urine, Kahn finds great satisfaction from the variety of cases presented to him, gushing "there is almost no limit to the types of substances one can slip on."  Vehemently denying that this foray into the creative arts is not a mid-life crisis, the frenetic balding middle-aged hypertension suffering Kahn now straddles two roles: first as managing partner of a law firm and second as the driving creative force behind a "production" company which generates works viewed primarily by relatives and a handful of "frenemies" that Kahn chooses to flaunt his wealth at.  

"I've never heard of him" says Larry David's management team member responsible for answering cold calls who sounds female and in her thirties about Kahn. Explicitly turned down by United Talent Agency ("Unfortunately right now it doesn't feel like a fit") and simply ignored by several other prestigious Hollywood agencies, Kahn is a true lone wolf in the tundra of whatever you would call this area.  America's Got Talent Season 9 contestant comic Dan Naturman, who lost, says of the Superior Living Pilot Episode "it starts really slow and then it picks up a little bit. You really have to hang in there to get to any of the good stuff. Overall, not my cup of tea."