Back in 1968, a one-hit wonder rock band from Appleton, Wisconsin vanished in a plane crash somewhere in the Swiss Alps. Now, 50 years later, the aircraft has just been discovered with the Squirrels still inside - frozen alive. After they`re returned home, thawed, and are struggling to return to their former selves, the IRS arrests them for owing a half century of back taxes. To stay out of prison, the Squirrels have to prove they can pay the money back by convincing the government they`re capable of performing once again. Unfortunately, they`re not.