Greg Kinnear plays a compulsive gambler who is in debt to a loan shark. He must get a job after appearing in court and getting offered a choice between going to jail and getting that job. He winds up at the Post Office for the Christmas period and when he inadvertently opens up a letter to God. For some reason he decides to answer it with some jewelry he steals from the Post Office dead letter files. When he sends his cashed paycheck along it is an accident and he chases it but can't get it. The rest of the dead letter staff gets the spirit and things keep giving. There are several well known actors in this movie and they do an excellent job. Tim Conway, Laurie Metcalf, Hector Elizondo (although it is a reach to see a Hispanic having to portray what I guess is suppose to be a Russian accent), and Roscoe Lee Brown. When Brown gets pinched for giving a horn to a bum musician he gets grabbed by the Feds. Greg comes forward and says he did it all. At trial the whole gang comes forth and states they are the leader. Of course all ends well for the good guys.