United States v. Ronald J. Allison

979 F.2d 856 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Ronald J. ALLISON, Defendant-Appellant. No. 92-35193. United States Court of Appeals, Ninth Circuit. Submitted Nov. 4, 1992. * Decided Nov. 23, 1992. Before SCHROEDER, FLETCHER and PREGERSON, Circuit Judges. 1 MEMORANDUM ** 2 Ronald J. Allison appeals pro se the district court's denial of his application for attorneys fees and litigation costs under the Equal Access to Justice Act ("EAJA"), 28 U.S.C. § 2412 . We review a district court's denial of fees and costs for an abuse of discretion. Estate of Merchant v. Commissioner, 947 F.2d 1390, 1393 (1991). We affirm. 3 In the underlying action, the United States tried to enforce a summons in district court directing Allison to produce data reflecting his income for tax year 1987. After Allison testified that he had not kept any records involving tax year 1987, the district court dismissed the summons action…