Haven't seen this...just have some questions (spoilers)
Why don't the parents know they have the wrong guy? Has he not been in court for at least an arraignment? No photo of this guy's mugshot on the news? You would think the police would notify the victim's family first...of course they would know what he looks like. Was there an explanation for this?
Also, do serial killers and tax evaders go to the same prison? I always though tax evasion was a federal crime and prosecuted individuals went to federal prison. The serial killer would be going to state prison.
Anyway, these points alone keep me from really caring to watch this. I hate movies that bend facts or reality in order to pigeonhole a story.