U.S. Court of Federal Claims & the Tucker Act
The United States Court of Federal Claims is where you sue the federal government for money. Under the Tucker Act (28 U.S.C. § 1491), the court has jurisdiction over claims against the United States founded on the Constitution, federal statutes, executive regulations, or government contracts — with no upper limit on the amount. If the government breached your contract, took your property without just compensation, owes you a tax refund, infringed your patent, or owes you money under any federal law, the Court of Federal Claims is likely your forum. The court has 16 judges who serve 15-year terms and handles approximately 2,000-3,000 cases annually.
Current Law (2026)
| Parameter | Value |
|---|---|
| Governing statute | Tucker Act (28 U.S.C. § 1491); Court organization (28 U.S.C. §§ 171-180) |
| Judges | 16, appointed by the President with Senate confirmation |
| Terms | 15 years |
| Type | Article I court (legislative court) |
| Location | Washington, D.C. (principal office); may hold sessions elsewhere |
| Jurisdiction | Money claims against the United States — contracts, takings, tax refunds, statutes, Constitution |
| Amount | No upper limit under Tucker Act; Little Tucker Act (§ 1346(a)) covers claims ≤$10,000 in district court |
| Government contracts | Concurrent jurisdiction with boards of contract appeals |
| Patent/copyright | Government use of patents or copyrights without license (28 U.S.C. § 1498) |
| Indian claims | Claims by tribes accruing after August 13, 1946 (28 U.S.C. § 1505) |
| Appeal | To the U.S. Court of Appeals for the Federal Circuit |
Legal Authority
- 28 U.S.C. § 171 — Court established (16 judges, Article I court, appointed by President with Senate confirmation, 15-year terms)
- 28 U.S.C. § 1491 — Tucker Act jurisdiction (Court of Federal Claims has jurisdiction over any claim against the United States founded on the Constitution, any Act of Congress, any regulation, or any express or implied contract; also has bid protest jurisdiction over government procurement decisions)
- 28 U.S.C. § 1495 — Unjust conviction (jurisdiction over claims by persons unjustly convicted and imprisoned for federal offenses)
- 28 U.S.C. § 1498 — Patent and copyright cases (when the government uses a patented invention or copyrighted work without authorization, the owner's remedy is an action in the Court of Federal Claims — not an injunction against the government)
- 28 U.S.C. § 1505 — Indian claims (jurisdiction over claims by Indian tribes, bands, or identifiable groups against the United States)
How It Works
The Tucker Act is the foundational waiver of sovereign immunity that allows monetary claims against the United States. Without it, you generally can't sue the federal government for money — sovereign immunity blocks the claim. The Tucker Act says: if you have a claim based on the Constitution, a statute, a regulation, or a contract, you can bring it to the Court of Federal Claims and seek a money judgment.
The court's jurisdiction is exclusively monetary — it can award damages and other money relief but cannot issue injunctions or declaratory judgments (with limited exceptions for bid protests). If you want the government to do something (or stop doing something), you go to district court. If you want the government to pay you, you come to the Court of Federal Claims.
Government contract disputes are the court's largest docket. Contractors who disagree with a contracting officer's decision under the Contract Disputes Act can appeal either to an agency board of contract appeals or to the Court of Federal Claims. The court hears breach of contract claims, termination disputes, and other contract-related monetary claims.
Takings claims under the Fifth Amendment are another significant category. When the government takes your property — either physically or through regulations that eliminate its economic value — the Court of Federal Claims determines whether a taking occurred and what "just compensation" you're owed.
Tax refund suits can be brought in the Court of Federal Claims (or in district court). For pre-payment tax disputes, see the U.S. Tax Court. After paying the disputed tax and filing a refund claim with the IRS, you can sue for your refund in either forum. The Court of Federal Claims has the advantage of specialized tax expertise; district court has the advantage of a jury trial.
Patent and copyright cases against the government (§ 1498) are unique. When the government uses your patent or copyrighted work without authorization, you can't get an injunction — the government keeps using the invention — but you can recover "reasonable and entire compensation" in the Court of Federal Claims. This provision balances IP rights against the government's need to operate without injunction risk.
Indian tribal claims (§ 1505) provide a forum for tribes to pursue monetary claims against the United States — historically significant given the government's treaty obligations and trust responsibilities to tribal nations.
All appeals go to the U.S. Court of Appeals for the Federal Circuit, creating a unified body of law on government liability and contract disputes.
How It Affects You
If you're a government contractor with a dispute: The Court of Federal Claims and agency Boards of Contract Appeals are both available under the Contract Disputes Act — but the choice matters.
How to start: File a written claim with your contracting officer, certifying claims over $100,000 as required by the CDA. The contracting officer has 60 days (for claims over $100,000) to issue a Contracting Officer's Final Decision (COFD). Once the COFD is issued — or if 60 days pass without a decision — you have 12 months to appeal to a Board of Contract Appeals or file a complaint in the CFC. Don't let this deadline lapse; it's strictly enforced.
CFC vs. boards: The CFC offers Federal Rules of Civil Procedure, Federal Rules of Evidence, and more extensive pre-trial discovery — better for factually complex disputes or those requiring significant document production. Agency boards (Armed Services BCA, Civilian BCA) are generally faster, more informal, and staffed by specialists in government contracts; better for smaller disputes or cases where time is critical. CFC appeals go to the U.S. Court of Appeals for the Federal Circuit, creating uniform national government contracts law. Board appeals go to the same Federal Circuit.
Statute of limitations: 6 years from when the claim accrued — this is the Tucker Act's outer limit. For contract disputes, accrual typically runs from when the government's breach occurred or when you reasonably should have known of it. For long-term contracts with recurring disputes, each breach has its own accrual date.
If you own property the government has taken or regulated away: Fifth Amendment takings claims — both physical takings (the government occupies or destroys your property) and regulatory takings (regulation eliminates all economic value) — belong in the Court of Federal Claims for claims over $10,000.
Physical takings (government floods your land, routes a road through your property, destroys crops through military operations): compensation is fair market value at the time of the taking. Accrual is typically when the taking first occurs.
Regulatory takings (Lucas v. South Carolina Coastal Council, 1992 — regulation eliminates all economic value): compensation is fair market value of the right taken. Accrual is when the regulation is applied to your specific property, not when it's enacted generally.
Temporary takings: If a regulation temporarily prevented all economic use of your property and was later withdrawn, you may be owed compensation for the temporary period (First English Evangelical Lutheran Church v. County of Los Angeles, 1987). This is significant for land use regulations, wetland designations, and similar restrictions that may be overturned.
Statute of limitations: 6 years from accrual. For ongoing flooding or repeated physical invasions, the limitations period may toll with each new invasion — consult a takings attorney to calculate when your claim accrued.
File in the CFC for claims over $10,000; claims under $10,000 can be filed in any federal district court under the Little Tucker Act (28 U.S.C. § 1346(a)).
If you're a patent or copyright holder whose work the government used: Under 28 U.S.C. § 1498, when the U.S. government (or a government contractor working with government authorization and consent) uses your patented invention or copyrighted work without authorization, your remedy is "reasonable and entire compensation" in the Court of Federal Claims — not an injunction. The government retains the right to continue using the patent; you receive a money payment.
This provision is particularly important in defense contracting: the government can authorize a prime contractor to use your patent, and your only recourse is to sue in CFC for a reasonable royalty. File your claim within 6 years of when you discovered (or reasonably should have discovered) the government's use. The government cannot claim the discovery was delayed if your patent is publicly licensed — accrual starts from when unauthorized use began, not when you detected it.
If you paid a disputed tax and want a refund: After losing your IRS administrative appeal (or after paying a tax assessment and filing a refund claim that the IRS denied), you can sue for your refund in either the Court of Federal Claims or in your local federal district court.
CFC vs. district court for tax refunds: The CFC is in Washington, D.C. (though judges may hold hearings elsewhere), has no jury, and has judges with specialized federal tax expertise. District court is local, allows a jury trial (which tax lawyers sometimes prefer for sympathetic fact patterns), and may be more accessible for smaller claims. For complex legal questions about tax law, CFC's expertise is often preferred; for disputes turning primarily on factual credibility, district court's jury option may be worth it.
Statute of limitations: 2 years from when the IRS denied your refund claim (or mails you notice of disallowance). This is shorter than the general Tucker Act period — don't delay.
State Variations
The Court of Federal Claims is exclusively federal. There is no state equivalent — states handle claims against themselves through their own court systems and tort claims acts:
- State sovereign immunity rules vary — some states have broad waivers; others maintain strong immunity
- State courts of claims (in states that have them) serve a similar function for claims against the state government
- The interplay between federal and state sovereign immunity affects which forum is appropriate for multi-government disputes
Implementing Regulations
The Court of Federal Claims operates under its own Rules (RCFC) and 28 U.S.C. §§ 1491–1509. No CFR implementing regulations exist — the court's jurisdiction over government contract disputes, tax refunds, and takings claims is exercised through its own procedural rules.
Pending Legislation
- S 2097 (Sen. Daines, R-MT) — Would open a Court of Federal Claims path for service members discharged over the COVID vaccine mandate to seek relief. Status: Introduced.
- S 550 (Sen. Lankford, R-OK) — Creates a one-year window for the Miami Tribe to pursue a Grouseland Treaty land claim in the Court of Federal Claims. Status: Passed Senate.
Recent Developments
The Court of Federal Claims has handled several landmark takings cases involving environmental regulations, zoning restrictions, and pandemic-related business closures. Government contract disputes have increased with the volume of federal spending on infrastructure, defense, and technology procurement. Bid protest jurisdiction has made the court a significant venue for challenging procurement decisions. The court has expanded its use of remote proceedings and electronic filing. The Federal Circuit's appellate jurisprudence continues to shape government contract law, takings doctrine, and other areas of the court's jurisdiction.