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Ben Thomas (Will Smith) is a man posing as an IRS agent who is deeply depressed after a car accident where he was responsible for the death of 7 people, including his wife. The accident was the result of him using his Blackberry (Mobile Phone) while driving. He decides to help seven struggling individuals to try and make up for his terrible mistake. He uses his brother's credentials to access the IRS database to find people who he believes are worthy of his gift. Holly Apelgren (Judyann Elder), Ezra Turner (Woody Harrelson), Connie Tepos (Elpidia Carrillo) and Emily Posa (Rosario Dawson) are among those who he dies helping.