It's Christmastime at Night Court. Abby enlists Dan on her quest to track down a little girl's letter to Santa. Gurgs' gift for Dan isn't what she expected. Olivia is haunted by a witness who believes herself to be the Ghost of Christmas Present.

Abby and Dan try to undo some drastic budget cuts by taking on City Hall and a bureaucrat who lives to say "no." Olivia and Gurgs stumble on a business opportunity and quickly realize why friendship and discontinued soda don't mix.