Rene (Paul Rudd) and Dennis (Paul Giamatti) prove Christmas is the season for a good con. A low-level convict fresh out of prison, misanthropic Dennis is unable to find work because of his shady past. Furthermore, he discovers his long-time partner in crime, Rene, has begun a relationship with his ex-wife. Despite their growing animosity toward one another, the two decide to pull one last job together: selling Christmas trees in New York City.