An Act of Conscience is a 1997 American documentary film directed, shot and edited by Robbie Leppzer. It centers around war tax resisters Randy Kehler and Betsy Corner, and the years-long struggle that ensued after the Internal Revenue Service (IRS) seized their home in Colrain, Massachusetts, in 1989, to collect $27,000 in unpaid taxes and interest. When the house is sold to another couple, Kehler, Corner, and hundreds of supporters occupy the property in protest.

An Act of Conscience is narrated by actor Martin Sheen, who volunteered his time to do so. The film features appearances by Jesuit priest and anti-war activist Daniel Berrigan, as well as political folk singer Pete Seeger, both of whom joined the demonstrators in support of Kehler and Corner. Over 90 hours of footage was filmed for the documentary.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. The film received generally positive reviews from critics, who characterized the events documented as engaging and thought-provoking.