Okay kiddo, so sometimes when people make movies or TV shows, they might have a disagreement with the people in charge, like the producers or the studio. They might not agree on how the project should be done or how it should turn out.
When this happens, the people who actually made the movie or show might not want to be associated with it anymore. They might be upset with how it turned out and they don't want their name to be attached to it.
So, to solve this problem, they can use a special name called Alan Smithee. This name is kind of like a fake name that means "anonymous" or "nobody". When a director or writer or someone else doesn't want their name on a project, they can use the name Alan Smithee instead.
This way, the project can still be released, but it won't be credited to any specific person who worked on it. It's like the people who made it are saying "I didn't want my name on this because I disagreed with how it was done, but we still made it."
Does that make sense, kiddo?