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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 28 U.S.C. § 2406 Credits in actions by United States; prior disallowance us united_states_code code_section 28 JUDICIARY AND JUDICIAL PROCEDURE 161 UNITED STATES AS PARTY GENERALLY 2406 28 U.S.C. § 2406 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip /us/usc/t28/s2406 data/legal/raw/us/code/title-28/usc28.xml 0debf2e5a8cbcc2679fb4534352e7cad01d3c549b3d026a6561dae35f075b051 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf 154d613a1dff4cf54579bf07357c714c1d37476b3dbafbe71e0937c913a436ca 2026-07-04 official
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28 U.S.C. § 2406 - Credits in actions by United States; prior disallowance

Text

In an action by the United States against an individual, evidence supporting the defendants 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. 108271, § 8(b), July 7, 2004, 118 Stat. 814.)

Notes

Historical and Revision NotesBased 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 defendants 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

Amendments2004—Pub. L. 108271 substituted “Government Accountability Office” for “General Accounting Office” in two places.