New Line has setup the football comedy, The Refs, with veteran comedy helmer Peter Segal and Michael Ewing through their Callahan Filmworks banner. Segal is developing The Refs with an eye to directing the project, which New Line bought as a pitch from scribes Michael Barker, Matthew Weitzman and Chris McKenna.

Variety reports the trio is penning The Refs script, which centers on a group of underappreciated NFL referees who seek what's owed them by manipulating the outcome of the Super Bowl.