By the end of 2002 Jochem Hendricks had his income tax calculated. Hendricks bought a sports car for the outstanding debt to create a work of art. The work with the title “Part-time Sculpture“ consists of the fully functional sports car Mazda MX5, the best-selling convertible worldwide. The car is presented as an artwork for the first half of the year and during the second half of the year the car is used as a vehicle. Hence Hendricks transformed the tax debt into “working material“ which he could set off against his tax liability and thus reduced his income so far that he had not to pay income tax anymore. The work “Part-time sculpture“ stayed in the possesion of the artist.