Tom Turner, a con artist, is arrested for working cons, something he is doing to pay off his gambling debt to a loan shark. He is sentenced by the judge to find a full-time job by the end of the year and keep it, or be sent to jail.
Tom finds work at the post office sorting mail in the dead letter office. Surrounded by quirky coworkers, Tom finds out what happens to letters addressed to the Easter bunny, Elvis, and God, and out of curiosity reads one of the letters sent to God. While reading the letter, sent by a needy single mother, Tom accidentally drops his paycheck; it is mailed back to the single mother. When Tom comes to retrieve his paycheck, he sees the good it has done and leaves, not knowing that a burnt-out workaholic lawyer coworker has seen him doing so.
Believing Tom sent the money on purpose, the co-worker rallies the rest of the dead letter office workers to continue what Tom has started. Tom, becoming the unwilling leader of the group, starts answering more and more letters sent to the post office asking God for help. Hilarity ensues as the group answers more prayers, enriching people’s lives, while Tom tries to find love with a coffee bar waitress and keep out of jail.