David A. Field and Ellen J. Field v. United States of America, Docket No. 03-6246-Cv

WALLACE, Senior Circuit Judge.

David A. and Ellen J. Field (Field) appeal from a summary judgment in the United States District Court for the Southern District of New York (Shira A. Scheindlin, Judge) in favor of the United States in their tax refund action under 28 U.S.C. § 1346(a)(1). We have jurisdiction pursuant to 28 U.S.C. § 1291, and we affirm.

I

In 1980, Field purchased less than a one-percent interest in White Rim Oil and Gas Associates (White Rim), a limited partnership. White Rim’s business affairs soon attracted Internal Revenue Service (IRS) scrutiny, and an ensuing audit revealed…