Tim (Rudd) is a rising executive who “succeeds” in finding the perfect guest, IRS employee Barry (Carell), for his boss’s monthly event, a so-called “dinner for idiots,” which offers certain advantages to the exec who shows up with the biggest buffoon.

Plot: Jay Roach s take on writer/director Francis Veber s The Dinner Game (Le diner de cons) is an English language adaptation of the farce in which each week, Pierre and his friends organize what is called the dinner game , where everyone brings the dumbest guy he can find as a guest the dumbest guest wins. Tim (Rudd) is a rising executive who succeeds in finding the perfect guest, IRS employee Barry (Carell), for his boss s monthly event, a so-called dinner for idiots, which offers certain advantages to the exec who shows up with the biggest buffoon.