Tom Turner a is money-scamming con artist who goes from no-good to doing good. His transformation begins when a judge gives him a choice of work or prison. Tim chooses work, and is assigned to a post office's Dead Letter Office. There he begins a con of divine proportions - by responding to letters addressed to God. With a few "miracles", he's in the right place to pocket any offerings mailed back. But an unexpected miracle takes place when the city...