§ 2406. — Credits in actions by United States; prior disallowance.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC2406]
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
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 General Accounting 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 General
Accounting Office by absence from the United States or unavoidable
accident.
(June 25, 1948, ch. 646, 62 Stat. 972.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., Sec. 774 (R.S., Secs. 236, 951;
June 10, 1921, ch. 18, Secs. 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.
