Grewe v. United States ex rel. Internal Revenue Service (In re Grewe)

*300OPINION

HAMILTON, Circuit Judge:

The issue presented in this appeal focuses on which statute governs the attorneys’ fee request of the appellees, Henry and Cathy Grewe (the Grewes). The district court, in adopting the recommendation of the bankruptcy court, ruled that the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412(b), controlled. On appeal, the Internal Revenue Service (IRS) claims that the Internal Revenue Code (the IRC), 26 U.S.C. § 7430, rather than the EAJA, should apply. For the reasons that follow, we agree with the IRS. In addition, because the Grewes failed to satisfy the…