Christmas is approaching and the nice and naughty lists have been finalized allowing Santa and the elves to know what to make and who to deliver the presents to. But something odd is happening: the nice list is systematically disintegrating. Santa learns it's because twenty-three year old Timmy Turner, who has been traveling the world with his best friend Tootie, has been, with the help of his magical fairies Wanda, Cosmo and Poof, unconditionally granting the wishes of anyone who asks, making Santa's nice list increasingly redundant. As such, Santa summons Timmy to the North Pole to resolve the issue, which may have a side problem as elves and fairies have a deep seated animosity toward each other. Before Santa and Timmy can come to a resolution on the issue, Timmy is the cause of Santa being temporarily incapacitated. Under "Da Rules", Timmy has no choice but to take over the role of Santa until Santa himself regains his abilities to carry out the job. The problem is that they all discover something that is incompatible with Timmy becoming temporary Santa: he is on this year's naughty list. There is only one person who can take Timmy off the list, Elmer the Elder Elf. Even being able to meet Elmer is a trek fraught with danger. Even if Timmy and whoever decides to accompany him are able to meet Elmer, Timmy still has to find out what got him on the naughty list and if there is any recourse he can take to get off the list. Complicating matters is that Denzel Crocker, who is the epitome of naughty and who has perpetually been on the naughty list without even knowing that such a list existed (he not ever questioning getting a lump of coal from Santa year after year), wants to meet Elmer to get off the list as well.—Huggo
Timmy Turner been going overboard with his wish granting, and now that Christmas is just around the corner, there's almost nothing left for Santa to do! Now it's up to Timmy to save Christmas, but not before getting his name off the Naughty List first!