Sec. 1346. United States as defendant
- (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.
[Updates |
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