God has had enough of the bad behavior and attitude of humankind, and has decided to start it all over. It is up to a struggling inventor and a bank teller, both with very amateur criminal minds, to save the world by falling in love.
Deceased drifter Mike arrives in Heaven and quickly falls for newborn soul Annie, soon to start her assignment on Earth. When Annie leaves, Mike follows.
In the not-too-distant future, an all-seeing surveillance state conducts “dream audits” to collect taxes on the unconscious lives of the populace. Mild-mannered government agent James Preble travels to a remote farmhouse to audit the dreams of Arabella “Bella” Isadora, an eccentric, aging artist. Entering Bella’s vast VHS archive, which contains a lifetime of dreams, Preble stumbles upon a secret that offers him a chance at love—and hope for escape.