A Devil and an Angel are on stage, battling over a man who is about to expire. They're a couple of very modern representatives of that undiscovered country who know all the tricks, put-downs, comic hassles and worldly wise maneuvers needed to win the prize from the other. Their extended game of one-upmanship is suddenly interrupted by the arrival of a representative from limbo and a genuine IRS agent. The victor could be in for a terrific surprise! Irrepressible, tongue-in-cheek humor!