The 26th Golden Raspberry Awards, or Razzies, were held on March 4, 2006, at the Ivar Theatre in Hollywood, California to honor the worst films the film industry had to offer in 2005. The nominations for the Golden Raspberry Awards were announced on January 30, 2006. The most nominated film of the year was Son of the Mask with eight nominations, followed by The Dukes of Hazzard with seven, Dirty Love with six, Deuce Bigalow: European Gigolo and Bewitched with five. The only picture to take home multiple penalties was Dirty Love, with four. The official press release announcing the 2005 winners proclaimed Dirty Love "...a little stinker that no one but [Razzie voters] even seem to know existed."

Son of the Mask is a 2005 comedy film directed by Lawrence Guterman. A stand-alone sequel to The Mask (1994), it is the second and final installment in The Mask franchise, an adaptation of the comic book series of the same name by Dark Horse Comics. The film stars Jamie Kennedy as Tim Avery, an aspiring animator whose child is born with the powers of the Mask. It co-stars Alan Cumming as Loki, whom Odin has ordered to find the Mask, alongside Traylor Howard, Kal Penn, Steven Wright, Bob Hoskins as Odin, and Ryan and Liam Falconer as Tim's baby Alvey. Ben Stein cameos as Doctor Arthur Neuman from the original film. The film was a critical and financial failure upon release, grossing $59.9 million against its $84–100 million budget.