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 starts cheering on Tom and his loony "God Squad."