IEnumerable phoneIEnum = db.Phones;
var phones1 = phoneIEnum.Where(p => p.Id > id).ToList(); //SELECT * FROM PHONES, фильтрация на стороне клиента
IQueryable phoneIQuer = db.Phones;
int id = 3;
var phones2 = phoneIQuer.Where(p => p.Id > id).ToList(); //SELECT * FROM PHONES WHERE ID > 3