Authorities Cited: United States Code 5 U.S.C. § 504 28 U.S.C. § 2412 28 U.S.C. § 2412(a) 28 U.S.C. § 2412(d)(1)(A) 28 U.S.C. § 2412(d)(1)(B) 28 U.S.C. § 2412(d)(2)(A) 28 U.S.C. § 2412(d)(2)(B) 28 U.S.C. § 7430 31 U.S.C. § 3701 31 U.S.C. § 3716 31 U.S.C. § 3716(a) 42 U.S.C. § 406(b)(1) Code of Federal Regulations 31 C.F.R. § 285.5(e) Supreme Court 490 U.S. 877, 883 510 U.S. 135, 143 531 U.S. 4, 10 535 U.S. 212, 217-218 535 U.S. 789, 796 Circuit Courts 598 F.2d 1357 661 F.2d 1206, 1209 844 F.2d 1506 955 F.2d 1427, 1429-1430 117 F.3d 297, 303-305 216 F.3d 970, 976 245 F.3d 1217, 1222-1225 291 F.3d 767, 772 454 F.3d 1273, 1275 510 F.3d 1246, 1249-1252 650 F. Supp. 482, 484