When he finds out that his work superiors host a dinner celebrating the idiocy of their guests, a rising executive questions it when he's invited, just as he befriends a man who would be the perfect guest.

Tim (Rudd) is a rising executive who "succeeds" in finding the perfect guest, IRS employee Barry (Carell), for his boss's monthly event, a so-called "dinner for idiots," which offers certain advantages to the exec who shows up with the biggest buffoon.

Tim (Rudd) is a rising executive who "succeeds" in finding the perfect guest, IRS employee Barry (Carell), for his boss's monthly event, a so-called "dinner for idiots," which offers certain advantages to the exec who shows up with the biggest buffoon.