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 often succeed at one impossible con after another.

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