28 U.S.C. § 2406: Credits in actions by United…

Summary

A person sued by the United States may not use evidence to get a credit unless they prove one of two things. Either the Government Accountability Office denied the claim, or the person now has vouchers that were previously unobtainable and was prevented from presenting the claim to the GAO because they were out of the country or had an unavoidable accident.

Title 28, §2406

Judiciary and Judicial Procedure, Source: USLM XML via OLRC

In an action by the United States against an individual, evidence supporting the defendant’s claim for a credit shall not be admitted unless he first proves that such claim has been disallowed, in whole or in part, by the Government Accountability Office, or that he has, at the time of the trial, obtained possession of vouchers not previously procurable and has been prevented from presenting such claim to the Government Accountability Office by absence from the United States or unavoidable accident.

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 774 (R.S., §§ 236, 951; June 10, 1921, ch. 18, §§ 304, 305, 42 Stat. 24). Word “action” was substituted for “suits”, in view of Rule 2 of the Federal Rules of Civil Procedure. Section 774 of title 28, U.S.C., 1940 ed., provided that “no claim for a credit shall be admitted, upon trial”, etc. This was changed to “evidence supporting the defendant’s claim for a credit shall not be admitted”, to clarify the meaning of the section. The case of U.S. v. Heard, D.C.Va. 1940, 32 F.Supp. 39, reviews the conflicting decisions on the question whether compliance with the section must be pleaded, and offers persuasive argument that it need not be, and that the section was designed as a rule of evidence. The wording of the remainder of the section also supports this conclusion, as pointed out by Judge Learned Hand in U.S. v. Standard Aircraft Corp., D.C.N.Y. 1926, 16 F.2d 307, followed in the Heard case. Changes in phraseology were made.

Editorial Notes

Amendments

2004—Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in two places.

§2406 Credits in Actions by United States; Prior Disallowance