I Love You Phillip Morris (2009)

A cop turns con man once he comes out of the closet. Once imprisoned, he meets the second love of his life, whom he'll stop at nothing to be with. - statmanjeff

Steven Russell is happily married to Debbie, and a member of the local police force when a car accident provokes a dramatic reassessment of his life. Steven becomes open about his homosexuality and decides to live life to the fullest - even if it means breaking the law. Steven's new, extravagant lifestyle involves cons and fraud and, eventually, a stay in the State Penitentiary where he meets sensitive, soft-spoken Phillip Morris. His devotion to freeing Phillip from jail and building the perfect life together prompts Steven to attempt and often succeed at one impossible con after another. - The Film Catalogue

Incarcerated at the state penitentiary, con artist Steven Russell (Carrey) meets the love of his life: Phillip Morris (McGregor). As a free man, his passion results in a series of improbable cons to bust Phillip from jail and build the perfect life together. - Anonymous

Steven Russell would admit that most of his life has been a lie, those lies starting when he found when he was an adolescent that he was adopted. Those lies include being a closet homosexual while being married to a woman named Debbie, and committing continual fraud to support the lavish lifestyle associated with being what he considers the epitome of a gay lifestyle once he does come out. In prison for committing those acts of fraud, Steven falls in love at first sight with fellow inmate Phillip Morris, a shy, quiet gay man. Phillip, in return, falls in love with Steven. But in providing what he feels Phillip would want in life, especially if they make it out of prison together, Steven may feel like he has to resort to what he knows best, that being fraud. Phillip, on the other hand, if he finds out about what Steven is up to, may not be able to tolerate the behavior despite never having met a man who makes him feel like Steven does. - Huggo