After being imprisoned for dangerous driving, causing the death of a child and possession of illegal substances, Jason Buckley is finding it difficult to adjust to life outside prison.

At 36 years of age, Mike retained his innocence and kept believing in Santa Claus. He strives to remain a good boy, visiting "Santa" often at his grotto in town and keeping the cheer and wonderment every December. One day close to Christmas, however, Mike's world view is set to be challenged.