Steve Barker (Johnny Knoxville) hates his job but after over two years of working, receives a promotion. His first duty is to fire his friend Stavi (Luis Ávalos), who is the janitor. Steve reluctantly does so, but hires him to work around his apartment. Stavi gets three fingers cut off in a lawn-mower accident, and reveals that he does not have health insurance. Steve must raise $28,000 within two weeks to pay for the surgery to re-attach his friend's fingers. His uncle Gary (Brian Cox (actor)), owes $40,000 in gambling debts and suggests that they Match fixing the Special Olympics in San Marcos, Texas in order to solve both of their financial problems. Steve, who competed in track and field in high school as well as being in the drama club, reluctantly enters the Special Olympics in the guise of a high functioning young man with a developmental disability named Jeffy Dahmor. Gary, assuming that Steve will easily defeat the legitimate contenders, bets $100,000 that reigning champion Jimmy Washington (Leonard Flowers) won't win the gold medal. Despite initially being disgusted at pretending to be mentally challenged, Steve goes along with it for Stavi.