On this tax day a concern called Start My Porn Company is encouraging you to use your refund not for a massive LCD television, the down payment on a new car or a bender with Charlie Sheen.

No, it wants you, of course, to start your own porn company.

But the L.A.-based porn industry is in the dumps, you say?

True. The business is pissed off at the city of L.A. for require condoms at on-location sets. And the internet has been blowing holes in the old business model of making "movies" and selling them via DVD.

But hey, that's an opportunity for you:

With a cheap digital camera and some low-cost "talent" you could create a world of smut from the comfort of your own home and maybe even charge for online content.

Start My Porn Company says putting that tax return in porn is a smart investment. Of course, they want you to start by paying them for their SMPC Porn Primer.

According to a statement it includes ...

... sample documents, lists and records keeping forms, such as a model release and a U.S.C. Title 18, Section 2257 Compliance Age Verification Affidavit designed to allow new producers to start shooting content while staying within federal records keeping guidelines ...

Too icky for you? (Us too).

You could always keep your distance and invest that a fraction of that tax refund in some good old fashioned DVDs.

[@dennisjromero / djromero@laweekly.com / @LAWeeklyNews]