A woman owns and runs a small bakery/cake shop/patisserie and a man from the Internal Revenue Service visits the shop to audit her taxes. She keeps all her receipt etc in a box rather than an organized filing system. She offers him a cake? which I think he refuses claiming it’s not allowed as could be seen as bribery.
The film is definitely romance and maybe comedy as well. I thought the female star might be Sandra Bullock but after searching through her films couldn’t find anything that would be this film.
Quote from the below Wikipedia page of the movie:
“As Harold audits Ana, he develops an attraction to her, but when he obliviously rejects a gift of cookies because it could be considered a bribe, he takes it as a sign that he is in a tragedy.”
“On the day he is assigned to audit an intentionally tax-delinquent baker named Ana Pascal”