Plot hole: When Sarah gets into her car she turns on her radio right away without turning on the car. Don't you need to start the car first in order to turn on the radio?
Plot hole: The morning after being shot in the butt at the gas station, Mel Gibson calls witness protection, and tries alias after alias, but finds out they are unknown to the Feds because the evil dude deleted his whole file. Problem is, the agent who has been looking up the name she supposedly did not find, has the computer screen on an empty "Witness Number; K239" page. Which is the right one! How is it possible? The aliases she looked up do not exist, but somehow they returned the appropriate record number. (00:29:10)
Plot hole: Georges repeatedly tells immigration officers about his Africa trips. This overlooks that fact that INS would have or request a copy of his passport to process his case. In real life, INS would have realised immediately that the Africa story was not real: no entry/departure stamps in his passport.
Plot hole: When the President calls his friend Sam at the newspaper, Sam goes on to mention about Captain America possibly meeting Red Skull. It was a Top Secret mission that failed, considering Sam doesn't even know that he's called Captain America, he's even less likely to know he met Red Skull.
Plot hole: Paulie couldn't be that stupid so as to not tell Rocky that his accountant needed his signature for a tax extension.
Suggested correction: Paulie isn't exactly a Rhodes Scholar. I doubt he has any formal education beyond high school. He likely has no knowledge whatsoever about what a power of attorney is or what it does. Very easy to trick.
And furthermore, Paulie couldn't have had anyone sign anything on Rocky's behalf. Once it's proven in court that someone forged Rocky's signature, then everything would have been reversed and he would have never lost his fortune. If this was that easy, then anyone could walk into an office claiming to know a billionaire, sign a piece of paper, and get all their money.
