ALLcrimesfood&drugstaxestelecomcommercehealthconservationtransportationagricultureveteransbrowse all titles »
0

28 U.S.C. § 1346 — United States as defendant

submitted 78 years ago by ch. 646 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 604 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section gives district courts jurisdiction over specified claims against the United States, including tax refunds, smaller non-tort claims, and claims for government negligence. It also covers setoffs, certain tax and title cases, and covered-employee actions.

(a) District courts share original jurisdiction with the United States Court of Federal Claims over: (1) civil actions against the United States seeking recovery of an internal-revenue tax allegedly assessed or collected illegally or incorrectly, a penalty allegedly collected without authority, or money allegedly collected excessively or wrongfully under internal-revenue laws; and (2) other civil claims against the United States of $10,000 or less based on the Constitution, an Act of Congress, an executive-department regulation, an express or implied contract, or liquidated or unliquidated non-tort damages. The second category excludes contract or non-tort damages claims subject to sections 7104(b)(1) and 7107(a)(1) of title 41. Contracts with the listed military, Coast Guard, or NASA exchange organizations count as contracts with the United States. (b)(1) Subject to chapter 171, the district courts, the District Court for the District of the Canal Zone, and the District Court of the Virgin Islands have exclusive jurisdiction over money-damages claims against the United States accruing on or after January 1, 1945, for property loss or injury, personal injury, or death caused by a Government employee’s negligent or wrongful act or omission within the employee’s job, when the United States would be liable as a private person under the law where the act occurred. (2) A person convicted of a felony and incarcerated awaiting sentencing or serving a sentence may not sue the United States or a Government agency, officer, or employee for mental or emotional injury while in custody without first showing physical injury or a sexual act as defined in section 2246 of title 18. (c) This jurisdiction includes any setoff, counterclaim, or other claim by the United States against the plaintiff. (d) District courts do not have jurisdiction under this section over a civil action or claim for a pension. (e) District courts have original jurisdiction over the claims against the United States described in sections 6226, 6228(a), 7426, and 7428 when brought in the District of Columbia, and section 7429 of the Internal Revenue Code of 1986. (f) District courts have exclusive original jurisdiction over actions under section 2409a to quiet title to real property in which the United States claims an interest. (g) Subject to chapter 179, district courts have exclusive jurisdiction over an action under section 453(2) of title 3 brought by a covered employee under chapter 5 of that title.
the actual law source: uscode.house.gov ↗public domain
(a)

The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of:

(1)

Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws;

(2)

Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort, except that the district courts shall not have jurisdiction of any civil action or claim against the United States founded upon any express or implied contract with the United States or for liquidated or unliquidated damages in cases not sounding in tort which are subject to sections 7104(b)(1) and 7107(a)(1) of title 41. For the purpose of this paragraph, an express or implied contract with the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, or Exchange Councils of the National Aeronautics and Space Administration shall be considered an express or implied contract with the United States.

(b)
(1)

Subject to the provisions of chapter 171 of this title, the district courts, together with the United States District Court for the District of the Canal Zone and the District Court of the Virgin Islands, shall have exclusive jurisdiction of civil actions on claims against the United States, for money damages, accruing on and after January 1, 1945, for injury or loss of property, or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Government while acting within the scope of his office or employment, under circumstances where the United States, if a private person, would be liable to the claimant in accordance with the law of the place where the act or omission occurred.

(2)

No person convicted of a felony who is incarcerated while awaiting sentencing or while serving a sentence may bring a civil action against the United States or an agency, officer, or employee of the Government, for mental or emotional injury suffered while in custody without a prior showing of physical injury or the commission of a sexual act (as defined in section 2246 of title 18).

(c)

The jurisdiction conferred by this section includes jurisdiction of any set-off, counterclaim, or other claim or demand whatever on the part of the United States against any plaintiff commencing an action under this section.

(d)

The district courts shall not have jurisdiction under this section of any civil action or claim for a pension.

(e)

The district courts shall have original jurisdiction of any civil action against the United States provided in section 6226, 6228(a), 7426, or 7428 (in the case of the United States district court for the District of Columbia) or section 7429 of the Internal Revenue Code of 1986.

(f)

The district courts shall have exclusive original jurisdiction of civil actions under section 2409a to quiet title to an estate or interest in real property in which an interest is claimed by the United States.

(g)

Subject to the provisions of chapter 179, the district courts of the United States shall have exclusive jurisdiction over any civil action commenced under section 453(2) of title 3, by a covered employee under chapter 5 of such title.

Source credit: (June 25, 1948, ch. 646, 62 Stat. 933; Apr. 25, 1949, ch. 92, § 2(a), 63 Stat. 62; May 24, 1949, ch. 139, § 80(a), (b), 63 Stat. 101; Oct. 31, 1951, ch. 655, § 50(b), 65 Stat. 727; July 30, 1954, ch. 648, § 1, 68 Stat. 589; Pub. L. 85–508, § 12(e), July 7, 1958, 72 Stat. 348; Pub. L. 88–519, Aug. 30, 1964, 78 Stat. 699; Pub. L. 89–719, title II, § 202(a), Nov. 2, 1966, 80 Stat. 1148; Pub. L. 91–350, § 1(a), July 23, 1970, 84 Stat. 449; Pub. L. 92–562, § 1, Oct. 25, 1972, 86 Stat. 1176; Pub. L. 94–455, title XII, § 1204(c)(1), title XIII, § 1306(b)(7), Oct. 4, 1976, 90 Stat. 1697, 1719; Pub. L. 95–563, § 14(a), Nov. 1, 1978, 92 Stat. 2389; Pub. L. 97–164, title I, § 129, Apr. 2, 1982, 96 Stat. 39; Pub. L. 97–248, title IV, § 402(c)(17), Sept. 3, 1982, 96 Stat. 669; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 102–572, title IX, § 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 104–134, title I, § 101[(a)] [title VIII, § 806], Apr. 26, 1996, 110 Stat. 1321, 1321–75; renumbered title I, Pub. L. 104–140, § 1(a), May 2, 1996, 110 Stat. 1327; Pub. L. 104–331, § 3(b)(1), Oct. 26, 1996, 110 Stat. 4069; Pub. L. 111–350, § 5(g)(6), Jan. 4, 2011, 124 Stat. 3848; Pub. L. 113–4, title XI, § 1101(b), Mar. 7, 2013, 127 Stat. 134.)

history & why it existsrecord from the source credit
  • 1948Enacted · Act of June 25, 1948, ch. 646 · 62 Stat. 933
  • 1949Amended · Act of Apr. 25, 1949, ch. 92 · 63 Stat. 62
  • 1949Amended · Act of May 24, 1949, ch. 139 · 63 Stat. 101
  • 1951Amended · Act of Oct. 31, 1951, ch. 655 · 65 Stat. 727
  • 1954Amended · Act of July 30, 1954, ch. 648 · 68 Stat. 589
  • 1958Amended · Pub. L. 85-508 · 72 Stat. 348
  • 1964Amended · Pub. L. 88-519 · 78 Stat. 699
  • 1966Amended · Pub. L. 89-719 · 80 Stat. 1148
  • 1970Amended · Pub. L. 91-350 · 84 Stat. 449
  • 1972Amended · Pub. L. 92-562 · 86 Stat. 1176
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1697, 1719
  • 1978Amended · Pub. L. 95-563 · 92 Stat. 2389
  • 1982Amended · Pub. L. 97-164 · 96 Stat. 39
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 669
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2095
  • 1992Amended · Pub. L. 102-572 · 106 Stat. 4516
  • 1996Amended · Pub. L. 104-134 · 110 Stat. 1321, 1321
  • 1996Amended · Pub. L. 104-140 · 110 Stat. 1327
  • 1996Amended · Pub. L. 104-331 · 110 Stat. 4069
  • 2011Amended · Pub. L. 111-350 · 124 Stat. 3848
  • 2013Amended · Pub. L. 113-4 · 127 Stat. 134

A history note hasn’t been published yet. The record shows enactment by ch. 646 on 1948-06-25.

all 0 arguments · sorted by: best

0/280

no arguments yet — make the first case