Kirk searches for a Christmas miracle when he's fired from his job, his power is cut off because the bill hasn't been paid, and his gifts are stolen. Kirk experiences major disappointments during his first Christmas season in New York City. First, he gets terminated from his job. Then, while he waits for the bus, the packages he bought with his last paycheck get stolen. Kirk takes a job as an elf to earn some extra money. While working, he meets the owner of a comic book company who hires him as a comic book illustrator.