Equal Access To Justice

EQUAL ACCESS TO JUSTICE ACT – 26 U.S.C. 7430

In re Cascade Roads, Inc., 34 F.3d 756 (9th Cir. 1994)

Because set-off claim was rooted in a tax claim, EAJA doesn’t apply. Case remanded for

consideration of sanctions under 26 U.S.C. 7430

169