Steven Russell is happily married to Debbie, and a member of the local police force when a car accident provokes a dramatic reassessment of his life.  Steven becomes open about his homosexuality and decides to live life to the fullest--even if it means breaking the law.  

Steven's new, extravagant lifestyle involves cons and fraud and, eventually, a stay in the State Penitentiary where he meets sensitive, soft-spoken Phillip Morris.  His devotion to freeing Phillip from jail and building the perfect life together prompts Steven to attempt and oftten succeed at one impossible con after another.