In the not-too-distant future, an all-seeing surveillance state conducts �dream audits� to collect taxes on the unconscious lives of the populace. Mild-mannered government agent James Preble travels to a remote farmhouse to audit the dreams of Arabella �Bella� Isadora, an eccentric, aging artist. Entering Bella�s vast VHS archive, which contains a lifetime of dreams, Preble stumbles upon a secret that offers him a chance at love�and hope for escape.