§ 2406. Credits in actions by United States; prior disallowance

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1948
Title 28, United States Code, section —
Pub. L. 80–646 · 62 Stat. 869
Enacted · 28 U.S.C. § 2406
June 25, 1948, ch. 646, 62 Stat. 972
Source evidence
Code source credit
June 25, 1948, ch. 646, 62 Stat. 972
2004
GAO Human Capital Reform Act of 2004
Pub. L. 108–271 § 8(b) · 118 Stat. 811
Substituted · 28 U.S.C. § 2406
Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in two places
Source evidence
Code amendment note
Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in two places.
Enacted provision · exact public law section
(b) References.— Any reference to the General Accounting Office in any law, rule, regulation, certificate, directive, instruction, or other official paper in force on the date of enactment of this Act shall be considered to refer and apply to the Government Accountability Office.

1 of 2 references resolved to an enrolled provision · 1 partial

Notes

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.

Credits

1948–2004 · 2 acts

1948June 25, 1948, ch. 646, 62 Stat. 972
2004Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.

Show as published

(June 25, 1948, ch. 646, 62 Stat. 972; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)