Us Code § 2406 - Credits in actions by United States; prior disallowance
Full text of Us Code United States Code § 2406 — Credits in actions by United States; prior disallowance, with citation guidance and answers to common questions.
§ 2406. Credits in actions by United States; prior disallowance
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.
(June 25, 1948, ch. 646, 62 Stat. 972; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)
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.
About This Section
28 U.S.C. § 2406 is part of Title 28 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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