In this comedy, a man trying to turn away from a life of crime starts performing a little larceny in the interest of helping others. Tom Turner (Greg Kinnear) is a small-time con man who makes the mistake of trying to cheat a pair of undercover cops one night. Fortunately for Tom, his case is heard by a lenient judge who orders him to get a straight job and stay out of trouble; if he can stay employed for a year, his conviction will be wiped from the record. Tom is hired at the Post Office and assigned to the Dead Letter Office, where he and his co-workers Rebecca (Laurie Metcalf), Herman (Tim Conway), and Vladek (Hector Elizondo) try to figure out what to do with the sacks of mail addressed to Santa Claus, Elvis Presley, and God. Against orders, Tom opens one of the letters to God and is moved by the sad story of the woman who sent it. He decides to reply and accidentally mails her his pay check; but when he sees how happy the answer made the recipient, Tom and his co-workers start opening more letters and trying to answer a few prayers that would be within their reach -- which leads Tom back to the courthouse again. Director Garry Marshall has a small role as Preston Sweeney.