So I just learned an interesting tidbit on IMDB while reading the MacGyver trivia.

“Alan Smithee is a common pseudonym for directors whose film was clearly taken away from her/him and recut heavily against her/his wishes in ways that completely altered the film.”

According to IMDB on MacGyver, “There were a number of episodes directed by Alan Smithee, a pseudonym commonly used by directors who don’t want their real names associated with a project.”

Basically a director can appeal to the Director’s Guild and if successful their name is replaced with Alan Smithee.