Vacationing in the United States, an Irish leprechaun is caught by three boys. To be freed, he must grant them three wishes. An out-of-work trucker takes on a bizarre job upon the recommendation of a friend: deliveryman of souls to Hell. He soon begins to realize that Hell is essentially out of control, running on momentum, and that the current regime is way too harsh. Resolved, he decides to begin choosing which among the supposed "damned" should try to make their way to Heaven.
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