Your Going to Love My Nuts

In 1999, Offer released movie Underground Comedy Movie to scathing reviews. The New York Post said it "may be the least amusing comedy ever made," and Lawrence Van Gelder of The New York Times described the movie as "a series of sketches built around subjects like masturbation, defecation, alienation, urination, necrophilia, voyeurism, casual brutality, and mockery of the unfortunate". He added that Offer "makes the common mistake of equating the recognition of comic potential for comedy itself. For the successful, talent bridges the gap, but, hered, it is absent."^[2] DVDs of the film were marketed via television infomercial.

The film also led to several lawsuits. Offer filed a copyright-infringement suit against Peter and Bobby Farrelly and Twentieth Century Fox, claiming that 14 scenes in There's Something About Mary were taken from his own film. The Farrelly brothers responded, "We've never heard of him, we've never heard of his movie, and it's all a bunch of baloney."^[3] The case was dismissed with prejudice on a motion for summary judgment by order of the court in 2000, and Twentieth Century Fox was awarded $66,336.92 in attorneys' fees.^[4] In addition, Offer sued Anna Nicole Smith for breach of contract, alleging that Smith had agreed to appear in Underground Comedy Movie but backed out, claiming it would hurt her career.^[5]

In 2004, Offer, an ex-Scientologist, sued the Church of Scientology with the help of attorney Ford Greene. He alleged that the church had declared him a criminal and had urged its members to commit libel against him. Offer claimed that the church's actions caused him to lose a successful business, as many of his employees were Scientologists who quit upon learning of what the church did.^[6