The theory behind the carb curfew diet is that because carbs are used for energy, if you eat them later in the evening when you're less active, they won't be used and therefor stored as fat.
I've never been a fan of diets that eliminate carbs altogether, but I do believe that many people (including myself) probably consume too many. The carb curfew diet is a simple way of reducing your carb intake without depriving your body of this essential fuel.
Some people have enjoyed great success employing this method, and other say carbs are carbs, no matter when you consume them. I think the beauty of this method is that even if it won't work, there's no harm in trying it (unlike cutting out carbs altogether).
I'm going to try it! I'll start tonight (if I remember ;) I'll do follow up posts of my opinions as I form them, and any tips or advice I can think of.