 A sarcastic comedy about the Russian-Soviet bureaucracy, based on the eponymous novella by Yuri Tynyanov. Set in the reign of Emperor Paul I. A non-existent Lieutenant Kije is created by a bureaucratic error and maintains existence as a file, while a real Lieutenant Sinyukhaev was "killed" in the file, and the Emperor had signed it. Kije is treated with attention in the file, though nobody ever saw him. Kije has a love affair; is sent to Siberia and brought back; marries and has children; makes a career and receives land and possessions; retires as a decorated General and receives a State Funeral when he "dies" - all in the file. All by the Emperor s command.