Task: songer_typeiss

What follows is an opinion from a United States Court of Appeals.
Your task is to determine the general category of issues discussed in the opinion of the court. Choose among the following categories. Criminal and prisioner petitions- includes appeals of conviction, petitions for post conviction relief, habeas corpus petitions, and other prisoner petitions which challenge the validity of the conviction or the sentence or the validity of continued confinement. Civil - Government - these will include appeals from administrative agencies (e.g., OSHA,FDA), the decisions of administrative law judges, or the decisions of independent regulatory agencies (e.g., NLRB, FCC,SEC). The focus in administrative law is usually on procedural principles that apply to administrative agencies as they affect private interests, primarily through rulemaking and adjudication. Tort actions against the government, including petitions by prisoners which challenge the conditions of their confinement or which seek damages for torts committed by prion officials or by police fit in this category. In addition, this category will include suits over taxes and claims for benefits from government. Diversity of Citizenship - civil cases involving disputes between citizens of different states (remember that businesses have state citizenship). These cases will always involve the application of state or local law. If the case is centrally concerned with the application or interpretation of federal law then it is not a diversity case. Civil Disputes - Private - includes all civil cases that do not fit in any of the above categories. The opposing litigants will be individuals, businesses or groups.

J. BLAINE ANDERSON, Circuit Judge:
Substantially for the reasons thoroughly set forth by Judge Kelleher in his Memorandum Decision and Order dated July 30, 1981 (ER 41-54), we affirm the dismissal of plaintiff’s complaint.
The district court dismissed the action (and three others not on appeal) against Amerace, plaintiff’s employer, seeking to recover withheld federal and state income taxes. In doing so, it assessed attorney’s fees of $2,000.00 against Callow for filing the suit in bad faith and for purposes of vexation and harassment. The district court further found Callow to be the “ringleader” of the group of taxpayer dissidents.
The district court did not abuse its discretion in awarding attorney’s fees. An attorney’s fee award was appropriate under the facts and the “inherent powers” of the court. Alyeska Pipeline Service v. Wilderness Society, 421 U.S. 240, 259, 95 S.Ct. 1612, 1622, 44 L.Ed.2d 141 (1975); Equal Employment Opportunity Commission v. Pierce Packing Co., 669 F.2d 605, 609 (9th Cir. 1982).
The claim that federal reserve notes are not valid money, presented under a variety of theories, has been rejected by every court considering the claim. See, e.g., Stonecipher v. Bray, 653 F.2d 398 (9th Cir. 1981), cert. denied, - U.S. -, 102 S.Ct. 1006, 71 L.Ed.2d 297 (1982); United States v. Carlson, 617 F.2d 518 (9th Cir. 1980), cert. denied, 449 U.S. 1010, 101 S.Ct. 564, 66 L.Ed.2d 468 (1981); United States v. Smith, 484 F.2d 8 (10th Cir. 1973), cert. denied, 415 U.S. 978, 94 S.Ct. 1566, 39 L.Ed.2d 874 (1974); Eagle v. Kenai Peninsula Burough, 489 F.Supp. 138 (D.Alaska, 1980); Rap v. Peper, 80-1 U.S. Tax Cases § 9204 (D.Alaska, 1979); Chandler v. Perini Power Constructors, Inc., 520 F.Supp. 1152 (D.N.H.1981). The award of attorney’s fees was an appropriate deterrent to future frivolous suits.
The express findings that Callow acted in bad faith and that he was the ringleader are supported in the record and are not clearly erroneous. Fed.R.Civ.P. 52(a).
Amerace seeks a further award of attorney’s fees and costs on this appeal. Fed.R.App.P. 38; 28 U.S.C. § 1912. Callow does not raise the frivolous federal reserve note issue on this appeal. He challenges only the fee award. Awarding fees under the court’s inherent power is somewhat unusual and we are not persuaded that a finding of frivolity is justified. Accordingly, no fees will be allowed on this appeal. Amerace will recover only single costs on this appeal.
The judgment of the district court is
AFFIRMED.

Question: What is the general category of issues discussed in the opinion of the court?
A. criminal and prisoner petitions
B. civil - government
C. diversity of citizenship
D. civil - private
E. other, not applicable
F. not ascertained
Answer:

Answer: B