This is what you are trying to do:
IEnumerable<Book> books = Enumerable.Empty<Book>();
books = books.Concat(context.Books.AsEnumerable().Where(b => someCondition));
Alternatively you can do this if you like to start from null:
IEnumerable<Book> books = null;
var moreBooks = context.Books.AsEnumerable().Where(b => someCondition);
books = books == null ? moreBooks : books.Concat(moreBooks);
...although I have several question as to why you want / need to do things this way.