Grieving the death of his wife and son, IRA GOLDSTEIN desperately searches for a reason for the tragedies that have befallen him. Irrational he lashes out at WILLIE MCGUFF, a collection agent who unknowingly incites Ira’s already unstable wife Kathy to take her life. He unwittingly becomes the perfect scapegoat for Ira’s frustration. Having kidnapped Willie, Ira binds and gags him holding him hostage to increasingly irrational and unstable mind. Through home movies force fed to him by Ira, Willie is introduced to a family, Ira believes he destroyed. Willie who initially is belligerent slowly begins to see the results of his actions. He begins to see the faces behind the credit reports and collection notices. Ira is thrown into further confusion as Willie begins to sympathize with him as Willie humanizes the image of the monster Ira had created. As Ira realizes the situation will not bring back his family he grows increasingly self destructive for there were no more fingers to point.