Gordon Covington (D.L. Green) doesn't get to spend enough time with his family because of his job as a used-car salesman.
It’s a tough job made worse by the fact he has a mean boss Mr Ambrose
(Robert Quarry)
who is forcing him to sell stolen cars.
So work pressures keep him from his family obligations, and he even
misses the Christmas play his son Teddy (Harrison Myers) is performing in, and
cancels the promised trip to the mountains for Christmas.
As a result his wife Carla (Debra Rich) moves out and takes Teddy to
her sisters.
Teddy responds by writing a letter to Santa (Bennett Curland) asking
for help, which prompts him to assign Lilith, a feisty elf, who appears to
Gordon and turns him into Santa Claus and as such he has to learn the true
meaning of Christmas as he gets to work putting his boss and his cronies in
jail, delivering presents to children all over the world, as well as making up
with his family.