The angel Max (Peter Falk) is sent to Maine to help out a family during the Christmas season. Max goes to a Christmas store and leaves behind a box. The attending counter girl, Sally (Tammy Blanchard) goes after him but Max has disappeared. Sally is a kindhearted young woman who is trying to gain custody of her younger brother Jimmy (Alexander Conti) so he doesn't go into the foster system. Because Max has diverted from his mission of delivering the box to its rightful owner by inadvertently helping the wrong family, his supervisor Jo (Katey Sagal) arrives to chastise him and guide him to the Hoffman family where father and son are almost estranged due to their disagreement in how to run their family owned Christmas ornament business.