New York high-fliers Brad (Tim Allen) & Caroline Sexton (Kirstie Alley) are forced out of their palatial home when they suddenly discover they owe the IRS three million dollars in back taxes. Fleeing to Pennsylvania to avoid payment, they take refuge in an Amish community, posing as the distant cousins of a farming family. Inevitably their materialistic values are called into question as they acclimatise to their new found self-sufficient lifestyle.