US Code

Public Law 119-88 (05/04/2026)

28 U.S.C. § 2502

Aliens’ privilege to sue

(a)
Citizens or subjects of any foreign government which accords to citizens of the United States the right to prosecute claims against their government in its courts may sue the United States in the United States Court of Federal Claims if the subject matter of the suit is otherwise within such court’s jurisdiction.
(b)
See section 7422(f) of the Internal Revenue Code of 1986 for exception with respect to suits involving internal revenue taxes.

June 25, 1948, ch. 646 62 Stat. 976 Pub. L. 89–713, § 3(b)80 Stat. 1108 Pub. L. 97–164, title I, § 139(a)96 Stat. 42 Pub. L. 99–514, § 2100 Stat. 2095 Pub. L. 102–572, title IX, § 902(a)(1)106 Stat. 4516 (, ; , , ; , , ; , , ; , , .)

Historical and Revision Notes

Mar. 3, 1911, ch. 231, § 155 36 Stat. 1139 Based on title 28, U.S.C., 1940 ed., § 261 (, ).

Changes were made in phraseology.

Editorial Notes

References in Text

section 7422(f) of Title 26Section 7422(f) of the Internal Revenue Code of 1986, referred to in subsec. (b), is classified to , Internal Revenue Code.

Amendments

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

Pub. L. 99–5141986—Subsec. (b). 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. 89–7131966— designated existing provisions as subsec. (a) and added subsec. (b).

Statutory Notes and Related Subsidiaries

Effective Date of 1992 Amendment

Pub. L. 102–572section 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. 97–164section 402 of Pub. L. 97–164section 171 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1966 Amendment

Pub. L. 89–713section 3(d) of Pub. L. 89–713section 7422 of Title 26Amendment by applicable to suits brought against officers, employees, or personal representatives instituted 90 days or more after , see , set out as a note under , Internal Revenue Code.