Jerry and Patricia A. Dixon, et al. - Page 43

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          en banc) (“the panel’s decision is incompatible with the                    
          teachings of” Shaw); Okla. Aerotronics, Inc. v. United States,              
          supra at 1353 (Williams, J., concurring and dissenting) (finding            
          Wilkett’s rationale “far from clear”); Masonry Masters, Inc. v.             
          Nelson, supra at 714 (Henderson, J., concurring) (asserting that,           
          because the EAJA lacks the express waiver contemplated in Shaw,             
          fees awarded thereunder “can never be enhanced for delay as a               
          matter of law”).  In Shaw, the Supreme Court rejected the                   
          argument that language in Title VII making the Government liable            
          for costs (including a reasonable attorney’s fee) “the same as a            
          private person” operated as an express waiver of sovereign                  
          immunity with respect to interest, even though interest on                  
          attorney’s fees may be recovered in a Title VII suit against a              
          private employer.  In our view, the case for waiver was stronger            
          under the version of Title VII at issue in Shaw38 than it is under          
          the EAJA or, by extension, section 7430.  See Wilkerson v. United           
          States, 67 F.3d 112, 120 n.15 (5th Cir. 1995) (“Nothing in � 7430           
          indicates that Congress intended to waive its immunity from                 
          interest awards”); Miller v. Alamo, 992 F.2d 766, 767 (8th Cir.             
          1993) (same); Austin v. Commissioner, T.C. Memo. 1997-157 (same);           
          see also Intl. Woodworkers of Am., AFL-CIO, Local 3-98 v.                   
          Donovan, 792 F.2d 762, 766-767 (9th Cir. 1985) (pre-Shaw; no                


          38 Title VII has since been amended to expressly allow the                  
          recovery of interest against the Government in Title VII actions.           
          See 42 U.S.C. sec. 2000e-16(d) (2000); Landgraf v. USI Film                 
          Prods., 511 U.S. 244, 251 (1994).                                           



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