Patrick Flaherty, a representative of the Irish Sweepstaks comes to America to deliver the winnings to the winners. He is told that an IRS agent Eric Rush has been assigned to accompany him to make sure that Uncel Sam gets his share. His first stop has him looking for three winners. One a policewoman, whose relationship with her partner is affected. And a man who's had some trouble with the law who thinks Rush is trying to arrest him, so he is running away from them. And the third is uncertain. It seems a woman claims to be the owner but her retarded brother claims it's his.