This film is adapted from the 1998 French film "Le Diner de Cons". In order to please his boss and get a promotion, Tim Wagner (Paul Rudd) participated in an event called "Idiot's Dinner". The purpose is to successfully find a perfect companion for dinner, and see whose companion is the idiot among idiots. Tim found Barry (Steve Carell), a silly-looking IRS employee, as his companion to compete for the title of "the most idiot" in order to amuse his boss. However, who would have thought that something went wrong. Although Barry was indeed an idiot, he unexpectedly made Tim's boss look like an idiot, which caused a lot of trouble at the dinner. How should Tim end it? Who is the real idiot?