CITE

    28 USC Sec. 1346                                            01/05/2009

EXPCITE

    TITLE 28 - JUDICIARY AND JUDICIAL PROCEDURE
    PART IV - JURISDICTION AND VENUE
    CHAPTER 85 - DISTRICT COURTS; JURISDICTION

HEAD

    Sec. 1346. United States as defendant

STATUTE

      (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
      8(g)(1) and 10(a)(1) of the Contract Disputes Act of 1978. 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.
      (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

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

HISTORICAL AND REVISION NOTES

                                 1948 ACT
      Based on title 28, U.S.C., 1940 ed., Secs. 41(20), 931(a), 932
    (Mar. 3, 1911, ch. 231, Sec. 24, par. 20, 36 Stat. 1093; Nov. 23,
    1921, ch. 136, Sec. 1310(c), 42 Stat. 311; June 2, 1924, ch. 234,
    Sec. 1025(c), 43 Stat. 348; Feb. 24, 1925, ch. 309, 43 Stat. 972;
    Feb. 26, 1926, ch. 27, Secs. 1122(c), 1200, 44 Stat. 121, 125; Aug.
    2, 1946, ch. 753, Secs. 410(a), 411, 60 Stat. 843).
      Section consolidates provisions of section 41(20) conferring
    jurisdiction upon the district court, in civil actions against the
    United States, with the first sentence of section 931(a) relating
    to jurisdiction of the district courts in tort claims cases, and
    those provisions of section 932 making the provisions of said
    section 41(20), relating to counterclaim and set-off, applicable to
    tort claims cases, all of title 28, U.S.C., 1940 ed.
      Provision in section 931(a) of title 28, U.S.C., 1940 ed., for
    trials without a jury, is incorporated in section 2402 of this
    revised title. For other provisions thereof, see Distribution
    Table.
      Words "commencing an action under this section" in subsec. (c) of
    this revised section cover the provision in section 932 of title
    28, U.S.C., 1940 ed., requiring that the same provisions "for
    counterclaim and set-off" shall apply to tort claims cases brought
    in the district courts.
      The phrase in section 931(a) of title 28, U.S.C., 1940 ed.,
    "accruing on and after January 1, 1945" was omitted because
    executed as of the date of the enactment of this revised title.
      Provisions in section 41(20) of title 28, U.S.C., 1940 ed.,
    relating to time for commencing action against United States and
    jury trial constitute sections 2401 and 2402 of this title. (See
    reviser's notes under said sections.)
      Words in section 41(20) of title 28, U.S.C., 1940 ed., "commenced
    after passage of the Revenue Act of 1921" were not included in
    revised subsection (a)(1) because obsolete and superfluous. Actions
    under this section involving erroneous or illegal assessments by
    the collector of taxes would be barred unless filed within the 5-
    year limitation period of section 1113(a) of the Revenue Act of
    1926, 44 Stat. 9, 116. (See United States v. A. S. Kreider Co.,
    1941, 61 S.Ct. 1007, 313 U.S. 443, 85 L.Ed. 1447.)
      Words in section 41(20) of title 28, U.S.C., 1940 ed., "if the
    collector of internal revenue is dead or is not in office at the
    time such action or proceeding is commenced" were omitted.
      The revised section retains the language of section 41(20) of
    title 28, U.S.C., 1940 ed., with respect to actions against the
    United States if the collector is dead or not in office when action
    is commenced, and consequently maintains the long existing
    distinctions in practice between actions against the United States
    and actions against the collector who made the assessment or
    collection. In the latter class of actions either party may demand
    a jury trial while jury trial is denied in actions against the
    United States. See section 2402 of this title. In reality all such
    actions are against the United States and not against local
    collectors. (See Lowe v. United States, 1938, 58 S.Ct. 896, 304
    U.S. 302, 82 L.Ed. 1362; Manseau v. United States, D.C.Mich. 1943,
    52 F.Supp. 395, and Combined Metals Reduction Co. v. United States,
    D.C.Utah 1943, 53 F.Supp. 739.)
      The revised subsection (c)(1) omitted clause: "but no suit
    pending on the 27th day of June 1898 shall abate or be affected by
    this provision," contained in section 41(20) of title 28, U.S.C.,
    1940 ed., as obsolete and superfluous. The words contained in
    section 41(20) of title 28, U.S.C., 1940 ed., "claims growing out
    of the Civil War, and commonly known as 'war-claims,' or to hear
    and determine other claims which had been reported adversely prior
    to the 3d day of March 1887 by any court, department, or commission
    authorized to have and determine the same," were omitted for the
    same reason.
      The words "in a civil action or in admiralty," in subsection
    (a)(2), were substituted for "either in a court of law, equity, or
    admiralty" to conform to Rule 2 of the Federal Rules of Civil
    Procedure.
      Words in section 41(20) "in respect to which claims the party
    would be entitled to redress against the United States, either in a
    court of law, equity, or admiralty, if the United States were
    suable" were omitted from subsection (a)(2) of this revised section
    as unnecessary. See reviser's note under section 1491 of this
    title.
      For jurisdiction of The Tax Court to review claims for refunds of
    processing taxes collected under the unconstitutional Agriculture
    Adjustment Act, see sections 644-659 of title 7, U.S.C., 1940 ed.,
    Agriculture, and the 1942 Revenue Act, Act Oct. 21, 1942, ch. 610,
    title V, Sec. 510(a), (c), (d), 56 Stat. 667. (See, also, Lamborn
    v. United States, C.C.P.A. 1939, 104 F.2d 75, certiorari denied 60
    S.Ct. 115, 308 U.S. 589, 84 L.Ed. 493.)
      See, also, reviser's note under section 1491 of this title as to
    jurisdiction of the Court of Claims in suits against the United
    States generally. For venue of actions under this section, see
    section 1402 of this title and reviser's note thereunder.
      Minor changes were made in phraseology.
                         SENATE REVISION AMENDMENT
      The provision of title 28, U.S.C., Sec. 932, which related to
    application of the Federal Rules of Civil Procedure, were
    originally set out in section 2676 of this revised title, but such
    section 2676 was eliminated by Senate amendment. See 80th Congress
    Senate Report No. 1559, amendment No. 61.
                                 1949 ACT
      This section corrects typographical errors in section 1346(a)(1)
    of title 28, U.S.C., and in section 1346(b) of such title.

REFERENCES IN TEXT

      The internal-revenue laws, referred to in subsec. (a)(1), are
    classified generally to Title 26, Internal Revenue Code.
      Sections 8(g)(1) and 10(a)(1) of the Contract Disputes Act of
    1978, referred to in subsec. (a)(2), are classified to sections
    607(g)(1) and 609(a)(1) of Title 41, Public Contracts.
      Sections 6226, 6228(a), 7426, 7428, and 7429 of the Internal
    Revenue Code of 1986, referred to in subsec. (e), are classified to
    sections 6226, 6228(a), 7426, 7428, and 7429, respectively, of
    Title 26, Internal Revenue Code.

AMENDMENTS

      1996 - Subsec. (b). Pub. L. 104-134 designated existing
    provisions as par. (1) and added par. (2).
      Subsec. (g). Pub. L. 104-331 added subsec. (g).
      1992 - Subsec. (a). Pub. L. 102-572 substituted "United States
    Court of Federal Claims" for "United States Claims Court".
      1986 - Subsec. (e). Pub. L. 99-514 substituted "Internal Revenue
    Code of 1986" for "Internal Revenue Code of 1954".
      1982 - Subsec. (a). Pub. L. 97-164 substituted "United States
    Claims Court" for "Court of Claims".
      Subsec. (e). Pub. L. 97-248 substituted "section 6226, 6228(a),
    7426, or" for "section 7426 or section".
      1978 - Subsec. (a)(2). Pub. L. 95-563 excluded from the
    jurisdiction of district courts civil actions or claims against the
    United States founded upon any express or implied contract with the
    United States or for damages in cases not sounding in tort subject
    to sections 8(g)(1) and 10(a)(1) of the Contract Disputes Act of
    1978.
      1976 - Subsec. (e). Pub. L. 94-455 inserted "or section 7429" and
    "or section 7428 (in the case of the United States district court
    for the District of Columbia)", after "section 7426".
      1972 - Subsec. (f). Pub. L. 92-562 added subsec. (f).
      1970 - Subsec. (a)(2). Pub. L. 91-350 specified that the term
    "express or implied contracts with the United States" includes
    express or implied contracts 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.
      1966 - Subsec. (e). Pub. L. 89-719 added subsec. (e).
      1964 - Subsec. (d). Pub. L. 88-519 struck out provisions which
    prohibited district courts from exercising jurisdiction of civil
    actions or claims to recover fees, salary, or compensation for
    official services of officers or employees of the United States.
      1958 - Subsec. (b). Pub. L. 85-508 struck out reference to
    District Court for Territory of Alaska. See section 81A of this
    title which establishes a United States District Court for the
    State of Alaska.
      1954 - Subsec. (a)(1). Act July 30, 1954, struck out language
    imposing jurisdictional limitation of $10,000 on suits to recover
    taxes.
      1951 - Subsec. (d). Act Oct. 31, 1951, inserted references to
    "claim" and "employees".
      1949 - Subsec. (a)(1). Act May 24, 1949, Sec. 80(a), inserted ",
    (i) if the claim does not exceed $10,000 or (ii)".
      Subsec. (b). Acts Apr. 25, 1949, and May 24, 1949, Sec. 80(b),
    made a technical change to correct "chapter 173" to read "chapter
    171", and inserted "on and after January 1, 1945" after "for money
    damages".
                     EFFECTIVE DATE OF 1996 AMENDMENT
      Amendment by Pub. L. 104-331 effective Oct. 1, 1997, see section
    3(d) of Pub. L. 104-331, set out as an Effective Date note under
    section 1296 of this title.
                     EFFECTIVE DATE OF 1992 AMENDMENT
      Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
    911 of Pub. L. 102-572, set out as a note under section 171 of this
    title.
                     EFFECTIVE DATE OF 1982 AMENDMENTS
      Amendment by Pub. L. 97-248 applicable to partnership taxable
    years beginning after Sept. 3, 1982, with provision for the
    applicability of the amendment to any partnership taxable year
    ending after Sept. 3, 1982, if the partnership, each partner, and
    each indirect partner requests such application and the Secretary
    of the Treasury or his delegate consents to such application, see
    section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective
    Date note under section 6221 of Title 26, Internal Revenue Code.
      Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section
    402 of Pub. L. 97-164, set out as a note under section 171 of this
    title.
                     EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-563 effective with respect to contracts
    entered into 120 days after Nov. 1, 1978 and, at the election of
    the contractor, with respect to any claim pending at such time
    before the contracting officer or initiated thereafter, see section
    16 of Pub. L. 95-563, set out as an Effective Date note under
    section 601 of Title 41, Public Contracts.
                     EFFECTIVE DATE OF 1970 AMENDMENT
      Section 2 of Pub. L. 91-350 provided that:
      "(a) In addition to granting jurisdiction over suits brought
    after the date of enactment of this Act [July 23, 1970], the
    provisions of this Act [amending this section and section 1491 of
    this title and section 724a of former Title 31, Money and Finance]
    shall also apply to claims and civil actions dismissed before or
    pending on the date of enactment of this Act if the claim or civil
    action is based upon a transaction, omission, or breach that
    occurred not more than six years prior to the date of enactment of
    this Act [July 23, 1970].
      "(b) The provisions of subsection (a) of this section shall apply
    notwithstanding a determination or judgment made prior to the date
    of enactment of this Act that the United States district courts or
    the United States Court of Claims did not have jurisdiction to
    entertain a suit on an express or implied contract with a
    nonappropriated fund instrumentality of the United States described
    in section 1 of this Act."
                     EFFECTIVE DATE OF 1966 AMENDMENT
      Section 203 of title II of Pub. L. 89-719 provided that: "The
    amendments made by this title [amending this section and sections
    1402 and 2410 of this title] shall apply after the date of the
    enactment of this Act [Nov. 2, 1966]."
                     EFFECTIVE DATE OF 1958 AMENDMENT
      Amendment by Pub. L. 85-508 effective Jan. 3, 1959, on admission
    of Alaska into the Union pursuant to Proc. No. 3269, Jan. 3, 1959,
    24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of
    Pub. L. 85-508, see notes set out under section 81A of this title
    and preceding section 21 of Title 48, Territories and Insular
    Possessions.

TRANSFER OF FUNCTIONS

      For transfer of authorities, functions, personnel, and assets of
    the Coast Guard, including the authorities and functions of the
    Secretary of Transportation relating thereto, to the Department of
    Homeland Security, and for treatment of related references, see
    sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
    Security, and the Department of Homeland Security Reorganization
    Plan of November 25, 2002, as modified, set out as a note under
    section 542 of Title 6.
    TERMINATION OF UNITED STATES DISTRICT COURT FOR THE DISTRICT OF THE
                                CANAL ZONE
      For termination of the United States District Court for the
    District of the Canal Zone at end of the "transition period", being
    the 30-month period beginning Oct. 1, 1979, and ending midnight
    Mar. 31, 1982, see Paragraph 5 of Article XI of the Panama Canal
    Treaty of 1977 and sections 2101 and 2201 to 2203 of Pub. L. 96-70,
    title II, Sept. 27, 1979, 93 Stat. 493, formerly classified to
    sections 3831 and 3841 to 3843, respectively, of Title 22, Foreign
    Relations and Intercourse.
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