Daniel Miller, a Los Angeles advertising executive, dies in a car accident on his 39th birthday and is sent to the afterlife. He arrives in Judgment City, a Purgatory-like waiting area populated by the recently deceased of the western half of the United States, where he is to undergo the process of having his life on Earth judged. Daniel and the rest of the recently deceased are offered many Earth-like amenities and activities in the city while they undergo their judgment processes—from all-you-can-eat restaurants (which cause no weight gain and serve the best food), to bowling alleys and comedy clubs.