J.H. McQuiston and Dorothy T. McQuiston and v. Commissioner of Internal Revenue

711 F.2d 1064 83-2 USTC P 9496 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. J.H. McQuiston and Dorothy T. McQuiston, Petitioners and Appellants v. Commissioner of Internal Revenue, Respondent-Appellee. No. 82-7476. United States Court of Appeals, Ninth Circuit. June 7, 1983. Before: GOODWIN, TANG and FLETCHER, Circuit Judges. Memorandum 1 The Tax Court was not empowered to award costs or attorneys' fees to appellants, whose action in Tax Court commenced in 1971. Attorneys' fees cannot be awarded against United States absent a specific waiver of sovereign immunity. See NAACP v. Civiletti, 609 F.2d 514, 516 (D.C.Cir.1979), cert. denied, 447 U.S. 922 (1980). 2 The Equal Access to Justice Act (EAJA) authorizes the award of fees and other expenses against the Government in certain "agency actions" 5 U.S.C. § 504 (Supp. IV 1980), and "civil actions," 28 U.S.C. § 2412 (Supp. IV 1980). Courts are specifically excluded from the definition of agency under 5 U.S.C.…