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After ten years of marriage, New York millionaire socialite couple Brad and Caroline Sexton are miserable and have decided to call it quits. Their marital problems come to a head earlier that evening when Brad (Allen) turns their tenth anniversary party into a real estate development pitch for a theme park he calls "The Holy Land", modeled after Biblical lore. The pitch turns disastrous when one of the display's special effects catches a guest's (who happens to be a federal judge) dress on fire.

At the same time, Brad's accountant, Bob Lachman (Wayne Knight), is up to his own tricks, making the Sextons' millions disappear into his own pocket mostly through mismanagement and filing false tax returns. His money manipulation has caught the attention of the Internal Revenue Service (IRS), and field agent Frank Hall, demands to meet Lachman and Brad the following morning to bring the obligations up to date...to the tune of $5,000,000.

Lachman arrives at the office early the following morning with a file box (likely the incriminating paperwork that could land him in jail) and an agenda...leave before Brad arrives. Though he doesn't get out in time, he manages to finally evade Brad...and Hall, who has just shown up.

Hearing a hint from Lachman that the Sextons could be fleeing, Hall orders the freezing of all their assets. Brad is unable to access his money through an ATM and Caroline (Alley) has her credit card destroyed at her table as she's having lunch with some friends. Brad is then informed that his accounts have been frozen, but the bank teller refuses to tell him why. He then gets Lachman on the phone, who tells him that he himself is the cause of their newfound problems as he's getting ready to head to the airport.

IRS Inspector Derek Lester (Larry Miller) loves his job and goes non-stop. His assignment: the Sextons. He joins Hall as the pair attempt to bring the couple in. As Lester and Hall chase Sexton on foot, they track him to a bull statue on Wall Street. Brad takes out a satellite phone to place a call, but the trigger-happy Lester mistakes it for a gun and pulls out his own pistol, shooting it out of Sexton's