2012 US Code
Title 28 - Judiciary and Judicial Procedure
Part VI - PARTICULAR PROCEEDINGS (§§ 2201 - 4105)
Chapter 161 - UNITED STATES AS PARTY GENERALLY (§§ 2401 - 2416)
Section 2406 - Credits in actions by United States; prior disallowance
|Publication Title||United States Code, 2012 Edition, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE|
|Category||Bills and Statutes|
|Collection||United States Code|
|SuDoc Class Number||Y 1.2/5:|
|Contained Within||Title 28 - JUDICIARY AND JUDICIAL PROCEDURE |
PART VI - PARTICULAR PROCEEDINGS
CHAPTER 161 - UNITED STATES AS PARTY GENERALLY
Sec. 2406 - Credits in actions by United States; prior disallowance
|Laws in Effect as of Date||January 15, 2013|
|Source Credit||June 25, 1948, ch. 646, 62 Stat. 972; Pub. L. 108-271, §8(b), July 7, 2004, 118 Stat. 814.|
|Statutes at Large References||42 Stat. 24 |
62 Stat. 972
118 Stat. 814
|Public Law References||Public Law 108-271|
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.Amendments
2004—Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in two places.
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