From the director of DUDE, WHERE'S MY CAR? comes to the story of Stifler as a janitor/assistant tennis coach at a small high school. Then one day when the head coach, Randy Quaid, croaks Stifler is promoted and plans on carrying out Quaid's dream of winning the state championship. This apparently involves running around naked, shitting, puking, getting buttsecked by a hooker with a strap-on, having bizarre visions and tons of cussing.
For a low-budget comedy BALLS OUT is pretty funny. I laughed quite a bit, but I'd never watch it again (even though Emilee Wallace was very cute). The main laughs was from really crude stuff instead of talented writing, so after the initial shock I doubt you would ever laugh at the same joke again.
Some people might think it sucks balls, but for a lightweight time waster you can definitely do worse.