Dennis, a lonely New York accountant accidentally stops a costume shop robbery while trying on a "Man America" superhero outfit. When the clumsy fight is captured on the security cameras and the video hits the airwaves, a media-frenzy erupts. Everyone soon wants to know "who is Man America?!" And "when will he be back?" Armed with nothing but a crazy costume, this ordinary man leaps into the superhero business. Things look up, but not for long!