Amazingly enough, this isn't a sequel to The Birdcage.
It's actually Jim Carrey and Rodrigo Santoro (not pictured) shooting scenes for I Love You Phillip Morris.
The movie is based on a novel about a married father who gets sentenced to three years in prison. He ends up falling in love with his cellmate, played by Ewan McGregor. When his cellmate gets released, Jim's character escapes from prison three times in order to be with him.