The Act establishes liability when any person or entity improperly receives from or avoids payment to the Federal government. The Act prohibits:
- Knowingly presenting, or causing to be presented a false claim for payment or approval;
- Knowingly making, using, or causing to be made or used, a false record or statement material to a false or fraudulent claim;
- Conspiring to commit any violation of the False Claims Act;
- Falsely certifying the type or amount of property to be used by the Government;
- Certifying receipt of property on a document without completely knowing that the information is true;
- Knowingly buying Government property from an unauthorized officer of the Government, and;
- Knowingly making, using, or causing to be made or used a false record to avoid, or decrease an obligation to pay or transmit property to the Government.
- The False Claims act does not apply to IRS Tax matters. [23]
Certain claims are not actionable, including:
- certain actions against armed forces members, members of the United States Congress, members of the judiciary, or senior executive branchofficials;[24]
- claims, records, or statements made under the Internal Revenue Code of 1986 which would include tax fraud;[25]
There are unique procedural requirements in False Claims Act cases. For example:
- a complaint under the False Claims Act must be filed under seal;[26][27]
- the complaint must be served on the government but must not be served on the defendant;[26]
- the complaint must be buttressed by a comprehensive memorandum, not filed in court, but served on the government detailing the factual underpinnings of the complaint.[28]
