apply to any costs, fees, and other expenses in connection with any proceeding to which section 7430 of the Internal Revenue Code of 1986 applies[.]” 28 U.S.C. § 2412(e) (emphasis added). Second, EAJA Section 2412 authorizes the award of fees and costs only in a “civil action ... in any court having jurisdiction of such aetion[,]” not for administrative proceedings. See 28 U.S.C. § 2412(a)(1). Although EAJA Section 2412 does not define “civil action,” the United States Court of Appeals for the Federal Circuit has held that “the EAJA as a waiver of sovereign immunity is to be strictly eon strued, ‘civil action’ should be given ... its ordinary (and most restrictive) meaning to include only judicial proceedings.” Levernier Constr., Inc. v. United States, 947 F.2d 497, 503 (Fed.Cir.1991) (<HOLDING>). Accordingly, in this case, Plaintiff may seek
holding that jurisdiction over an appeal of a contracting officers decision is lacking unless the contractors claim is first presented to the contracting officer and that officer renders a final decision on the claim  holding that jurisdiction over an appeal of a contracting officers decision is lacking unless the contractors claim is first presented to the contracting officer and that officer renders a final decision on the claim holding that an alcoholic beverage control officer was a public officer within the meaning of the statute holding that the prosecution of an equitable adjustment claim before a contracting officer was not a civil action within the meaning of the eaja holding that a contractor must provide the contracting officer with adequate notice of the basis and amount of the claim