Two very straight old timers (Hogan and Caton) have to learn how to pass as a loving gay couple after falsely claiming same-sex status to take advantage of newly leglislated tax laws.

• 乡下城镇的两个异性恋老伙计不得不去学习如何成为一对恩爱的同性恋夫妇，以便利用新出台的法律获得免税，被折腾的够呛。而当税务督察员前来核实他俩的真实性时，一场场闹剧又接踵而来。