
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.
