Greg Kinnear plays a small-time scam artist that is arrested and sentenced to find gainful employment for a year. He ends up in the DLO (Dead Letter Office) of Los Angeles' post office, working with a colorful collection of characters headed up by his supervisor (Hector Elizondo) and a former postal carrier (Tim Conway).
Kinnear decides to open one of the DLO letters addressed to God, and ends up answering it by mistake. Soon, his colleagues want in on the action and decide that they, too, want to start answering some of the letters written to God. Warm fuzzies ensue.
However, before too long, news media and the Post Office take notice. One of the DLO employees is arrested and Kinnear is left with a decision to make - let the other guy take the fall or own up to his part in it all.
A humorous courtroom scene follows along with a happy ending.
This isn't a great film by any stretch of the imagination, but it is enjoyable and worth a few laughs. Each off-the-wall character acts consistently thoroughout the film. Each, in their own way, contributes to the humor of the film.
It's a light-hearted, feel-good film about the power of doing good.