Santa Claus has been working at his job for eight years now and Christmas is coming. Unfortunately, there's a SECOND clause on the card that got Scott into being Santa in the first place.
In order to continue being Santa, a job Scott has grown to know and love (and is very good at), there must a MISSUS Claus. With only 27 days and no prospects at hand, Scott begins the de-Santification process. His beard shortens, his weight lessens, and he becomes more and more human.
Meanwhile, Scott's son Charlie is getting into trouble at school, spray-painting protests against the school's Principal, Carol Newman. She catches him in the act and calls his parents to a meeting.
There's instant magic between Scott and Carol, first in the guise of intellectual sparring, and later in the form of actual tenderness.
In order to cover up for Santa's absence at the North Pole, Third-in-Command Elf Curtis makes a plastic duplicate of Santa. This doppelganger begins to think for itself, devouring the entire Santa Rule Book and deciding that ALL children belong on the "Naughty List" and should all receive only coal in their stockings. The Elves try to rebel but the evil Santa copy has made an army of toy soldiers just to give his words "a bit of a nudge."