28 U.S.C. § 1346

Historical and Revision Notes

Act1948

Mar. 3, 1911, ch. 231, § 24 36 Stat. 1093 Nov. 23, 1921, ch. 136, § 1310(c) 42 Stat. 311 June 2, 1924, ch. 234, § 1025(c) 43 Stat. 348 Feb. 24, 1925, ch. 309 43 Stat. 972 Feb. 26, 1926, ch. 27 44 Stat. 121 Aug. 2, 1946, ch. 753 60 Stat. 843 Based on title 28, U.S.C., 1940 ed., §§ 41(20), 931(a), 932 (, par. 20, ; , ; , ; , ; , §§ 1122(c), 1200, , 125; , §§ 410(a), 411, ).

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.

section 931(a) of title 28Provision in , 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.

section 932 of title 28Words “commencing an action under this section” in subsec. (c) of this revised section cover the provision in , 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.

section 931(a) of title 28January 1, 1945The phrase in , U.S.C., 1940 ed., “accruing on and after ” was omitted because executed as of the date of the enactment of this revised title.

section 41(20) of title 28Provisions in , 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.)

section 41(20) of title 2844 Stat. 9 United States v. A. S. Kreider CoWords in , 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, , 116. (See ., 1941, 61 S.Ct. 1007, 313 U.S. 443, 85 L.Ed. 1447.)

section 41(20) of title 28Words in , 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.

section 41(20) of title 28section 2402 of this titleLowe v. United StatesManseau v. United StatesCombined Metals Reduction Co. v. United StatesThe revised section retains the language of , 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 . In reality all such actions are against the United States and not against local collectors. (See , 1938, 58 S.Ct. 896, 304 U.S. 302, 82 L.Ed. 1362; , D.C.Mich. 1943, 52 F.Supp. 395, and , D.C.Utah 1943, 53 F.Supp. 739.)

section 41(20) of title 28section 41(20) of title 28The 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 , U.S.C., 1940 ed., as obsolete and superfluous. The words contained in , 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.

section 1491 of this titleWords 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 .

Act Oct. 21, 1942, ch. 610, title V, § 510(a) 56 Stat. 667 Lamborn v. United StatesFor 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, , (c), (d), . (See, also, , C.C.P.A. 1939, 104 F.2d 75, certiorari denied 60 S.Ct. 115, 308 U.S. 589, 84 L.Ed. 493.)

section 1491 of this titlesection 1402 of this titleSee, also, reviser’s note under as to jurisdiction of the Court of Claims in suits against the United States generally. For venue of actions under this section, see and reviser’s note thereunder.

Minor changes were made in phraseology.

Senate Revision Amendment

The provision of title 28, U.S.C., § 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.

Act1949

section 1346(a)(1) of title 28This section corrects typographical errors in , U.S.C., and in section 1346(b) of such title.

Editorial Notes

References in Text

Section 6226 of Title 26Pub. L. 114–74, title XI, § 1101(a)Nov. 2, 2015129 Stat. 625 section 6234 of Title 26Section 6228 of Title 26Pub. L. 114–74, title XI, § 1101(a)Nov. 2, 2015129 Stat. 625 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. was repealed and reenacted by , (c)(1), , , 630, and as so reenacted no longer relates to judicial review, see . was repealed by , , .

Amendments

Pub. L. 113–4section 2246 of title 182013—Subsec. (b)(2). inserted “or the commission of a sexual act (as defined in )” before period at end.

Pub. L. 111–3502011—Subsec. (a)(2). substituted “sections 7104(b)(1) and 7107(a)(1) of title 41” for “sections 8(g)(1) and 10(a)(1) of the Contract Disputes Act of 1978”.

Pub. L. 104–1341996—Subsec. (b). designated existing provisions as par. (1) and added par. (2).

Pub. L. 104–331Subsec. (g). added subsec. (g).

Pub. L. 102–5721992—Subsec. (a). substituted “United States Court of Federal Claims” for “United States Claims Court”.

Pub. L. 99–5141986—Subsec. (e). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Pub. L. 97–1641982—Subsec. (a). substituted “United States Claims Court” for “Court of Claims”.

Pub. L. 97–248Subsec. (e). substituted “section 6226, 6228(a), 7426, or” for “section 7426 or section”.

Pub. L. 95–5631978—Subsec. (a)(2). 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.

Pub. L. 94–4551976—Subsec. (e). 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”.

Pub. L. 92–5621972—Subsec. (f). added subsec. (f).

Pub. L. 91–3501970—Subsec. (a)(2). 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.

Pub. L. 89–7191966—Subsec. (e). added subsec. (e).

Pub. L. 88–5191964—Subsec. (d). 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.

Pub. L. 85–508section 81A of this title1958—Subsec. (b). struck out reference to District Court for Territory of Alaska. See which establishes a United States District Court for the State of Alaska.

July 30, 19541954—Subsec. (a)(1). Act , struck out language imposing jurisdictional limitation of $10,000 on suits to recover taxes.

Oct. 31, 19511951—Subsec. (d). Act , inserted references to “claim” and “employees”.

May 24, 19491949—Subsec. (a)(1). Act , § 80(a), inserted “, (i) if the claim does not exceed $10,000 or (ii)”.

Apr. 25, 1949May 24, 1949January 1, 1945Subsec. (b). Acts , and , § 80(b), made a technical change to correct “chapter 173” to read “chapter 171”, and inserted “on and after ” after “for money damages”.

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Pub. L. 104–331Oct. 1, 1997section 3(d) of Pub. L. 104–331section 1296 of this titleAmendment by effective , see , set out as an Effective Date note under .

Effective Date of 1992 Amendment

Pub. L. 102–572Oct. 29, 1992section 911 of Pub. L. 102–572section 171 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1982 Amendment

Pub. L. 97–248Sept. 3, 1982Sept. 3, 1982Pub. L. 97–248section 702 of Title 26Amendment by applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , 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 , set out as a note under , Internal Revenue Code.

Pub. L. 97–164Oct. 1, 1982section 402 of Pub. L. 97–164section 171 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1978 Amendment

Pub. L. 95–563Nov. 1, 1978section 16 of Pub. L. 95–563Nov. 1, 197892 Stat. 2391 Amendment by effective with respect to contracts entered into 120 days after and, at the election of the contractor, with respect to any claim pending at such time before the contracting officer or initiated thereafter, see , , , formerly set out as an Effective Date note under section 601 of former Title 41, Public Contracts.

Effective Date of 1970 Amendment

Pub. L. 91–350, § 2July 23, 197084 Stat. 449

Effective Date of 1966 Amendment

Pub. L. 89–719, title II, § 203Nov. 2, 196680 Stat. 1149

Effective Date of 1958 Amendment

Pub. L. 85–508Jan. 3, 1959Jan. 3, 1959Pub. L. 85–508section 81A of this titlesection 21 of Title 48Amendment by effective , on admission of Alaska into the Union pursuant to Proc. No. 3269, , 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of , see notes set out under and preceding , Territories and Insular Possessions.

Transfer of Functions

November 25, 2002section 542 of Title 6For 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 , set out as a note under .

Termination of United States District Court for the District of the Canal Zone

Oct. 1, 1979Mar. 31, 1982Pub. L. 96–70, title IISept. 27, 197993 Stat. 493 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 , and ending midnight , see Paragraph 5 of Article XI of the Panama Canal Treaty of 1977 and sections 2101 and 2201 to 2203 of , , , formerly classified to sections 3831 and 3841 to 3843, respectively, of Title 22, Foreign Relations and Intercourse.