Entrapped in his apartment, Randal Hendricks, a recent paraplegic, is given a gift of binoculars by his devoted girlfriend, Pam. But Randal is in financial debt to Emmie, a sadistic loan ...

In a world where the government records and taxes dreams, an unassuming dream auditor gets swept up in a cosmic journey through the life and dreams of an aging eccentric named Bella. Together, they must find a way back home.