Widower Tripp Spence goes on the run from the IRS with his 12-year-old baseball-phenomenon son Derrick. They assume new identities and flee to Las Vegas, where Derrick, now known as Mickey, joins a team that makes it to the Little League World Series. But will fame give away his true identity?

Widower Tripp Spence goes on the run from the IRS with his 12-year-old baseball-phenomenon son Derrick. They assume new identities and flee to Las Vegas, where Derrick, now known as Mickey, joins a team that makes it to the Little League World Series. But will fame give away his true identity?