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26 U S Code5301 GeneralU S CodeUS LawLII Form

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28 U.S code section 1346 United States as defendant ing to the section the district courts shall have original jurisdiction concurrent with the United States Court of federal claims of one 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 some alleged to have been excessive or in any manner wrongfully collected under the internal revenue loss to any other civil action reclaim against the United States not to exceed ten thousand dollars an amount based on the Constitution any act of Congress any regulation of an executive department any Express or implied contract at the United States or for liquidated or unliquidated damages in cases not sounding in tort except that the district courts shall not have jurisdiction over any civil action or claim against the United States based on any Express or implied contract wi

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