28 U.S.C. § 1346 : US Code - Section 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
      7104(b)(1) and 7107(a)(1) of title 41. 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.