- Directors: Jay Roach
- Producers: Walter F Parkes, Laurie MacDonald, Jay Roach
- Writers: David Guion, Michael Handelman, Source material, Francis Veber
- Genres: Comedy
- Actors: Steve Carell, Paul Rudd, Jemaine Clement, Jeff Dunham, Bruce Greenwood, Ron Livingston
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.