Gordon Covington is a used car salesman who is not above lying and cheating, not only to his unwitting customers but also to his young son, Teddy. In fact, he’s lied to the lad again about a planned trip to Aspen for Christmas – for the third year in a row! To bring him back on the right path, he’s visited (plagued?) by one of Santa’s elves who decides the best way to whip him into shape is to turn him into Santa Claus. And to cap it all off, the shifty owner of the used car lot where he works wants him to sell some stolen cars, and when Gordon balks. he finds that his job, and perhaps his life, is on the line! Can Gordon keep his job, his sanity, and the love and trust of Teddy, all while wearing the Red Suit?