Opinion ID: 585745
Heading Depth: 2
Heading Rank: 5

Heading: Litigation Fees and Sanctions

Text: 18 The district court denied the plaintiffs' request for an award of attorney fees and costs. The plaintiffs contend they were entitled to such an award because they were prevailing parties. 8 19 To qualify as a prevailing party under section 7430, a party must substantially prevail with respect to either the amount in controversy or the most significant issue or set of issues presented. 26 U.S.C. § 7430(c)(4)(A)(ii). 9 The most significant issues presented in this action pertained to the plaintiffs' fourth amendment and uneconomical levy claims. Because the plaintiffs failed to prevail on these claims, the district court did not err in finding they were not prevailing parties. 10 20 The plaintiffs further contend the district court erred by not imposing sanctions against the government under Fed.R.Civ.P. 11. Because the plaintiffs failed to raise this issue at the district court, we decline to address it on appeal. Brown v. Civil Service Comm'n, 818 F.2d 706, 710 (9th Cir.1987). 11 21 AFFIRMED.