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.