28 U.S.C. § 2406 : US Code - Section 2406: Credits in actions by United States; prior disallowance

Search 28 U.S.C. § 2406 : US Code - Section 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 Government Accountability 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 Government Accountability Office by absence from
the United States or unavoidable accident.