Editing False Claims Act of 1863 (section)

==Provisions==
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;
# [[Conspiracy (civil)|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.<ref>{{Cite web|url=https://www.falseclaimsact.com/irs-whistleblower-law/|title=Report Tax Fraud - Call our IRS Whistleblower Attorneys Today|access-date=Jul 23, 2020}}</ref>
The statute provides that anyone who violates the law "is liable to the United States Government for a civil penalty of not less than $5,000 and not more than $10,000, as adjusted by the Federal Civil Penalties Inflation Adjustment Act of 1990,<ref name=":4">{{Cite web|title=28 U.S. Code § 2461 - Mode of recovery|url=https://www.law.cornell.edu/uscode/text/28/2461|access-date=2020-06-28|website=LII / Legal Information Institute|language=en}}</ref> plus 3 times the amount of damages which the Government sustains because of the act of that person."<ref>{{Cite web|title=31 U.S. Code § 3729 - False claims|url=https://www.law.cornell.edu/uscode/text/31/3729|access-date=2020-06-28|website=LII / Legal Information Institute|language=en}}</ref> The False Claims Act requires a separate penalty for each violation of the statute.<ref name=":5">{{Cite web|date=2020-06-01|title=False Claims Act Penalties Explained - Whistleblower Law|url=https://www.whistleblowerllc.com/false-claims-act-penalties/|access-date=2020-06-28|website=Whistleblower Law Collaborative}}</ref> Under the Civil Penalties Inflation Adjustment Act,<ref name=":4" /> False Claims Act penalties are periodically adjusted for inflation.<ref name=":5" />  In 2020, the penalties range from $11,665 to $23,331 per violation.<ref>{{Cite web|date=2020-06-23|title=2020 False Claims Act Penalties|url=https://www.whistleblowerllc.com/2020-false-claims-act-penalties/|access-date=2020-06-28|website=Whistleblower Law Collaborative}}</ref>

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 branch]] officials;<ref name="taflaws3730">{{cite web | url=http://quitamguide.org/federal-false-claims-act-title-31#3730 | title=Federal False Claims Act – 31 U.S.C. § 3730(e)(1) and (2) | publisher=Qui Tam Guide | access-date=2008-05-04 | archive-date=2009-09-09 | archive-url=https://web.archive.org/web/20090909030336/http://quitamguide.org/federal-false-claims-act-title-31#3730 | url-status=dead }} ({{usc|31|3730}})</ref>
# claims, records, or statements made under the [[Internal Revenue Code of 1986]] which would include tax fraud;<ref>{{Cite web|url=https://www.whistleblowerllc.com/tax-bar-what-is-it-good-for/|title=The Tax Bar (What is It Good For?)|date=2019-09-06|website=Whistleblower Law Collaborative|access-date=2019-09-11}}</ref>

There are unique procedural requirements in False Claims Act cases.  For example:
# a complaint under the False Claims Act must be filed under seal;<ref name="31 U.S.C. § 3730b2">31 U.S.C. § 3730(b)(2).</ref><ref>{{Cite web|url=http://www.jameshoyer.com/what-does-under-seal-really-mean/|title=What Does "Under Seal" Really Mean?|date=Jun 24, 2013|access-date=Jul 23, 2020|archive-date=September 26, 2020|archive-url=https://web.archive.org/web/20200926050148/http://www.jameshoyer.com/what-does-under-seal-really-mean/|url-status=dead}}</ref>
# the complaint must be served on the government but must not be served on the defendant;<ref name="31 U.S.C. § 3730b2"/>
# 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.<ref>The FCA requires each relator to supply the Government with a statement of material evidence ("SME") containing all information and documents they possess that support the FCA allegations. 31 U.S.C. § 3730(b)(2).</ref>

In addition, the FCA contains an anti-retaliation provision, which allows a relator to recover, in addition to his award for reporting fraud, double damages plus attorney fees for any acts of retaliation for reporting fraud against the government.<ref>31 U.S.C. § 3730(h). To prevail on a § 3730(h) retaliation claim, the relator must establish these three elements: (1) the employee was engaging in conduct protected by the FCA, (2) the employer knew the employee was engaging in protected conduct, and (3) the employer discriminated against the employee because of his or her protected conduct. Id.</ref> This provision specifically provides relators with a personal claim of double damages for harm suffered and reinstatement.<ref>31 U.S.C. § 3730(h).</ref>

Under the False Claims Act, the [[United States Department of Justice|Department of Justice]] is authorized to pay rewards to those who report fraud against the federal government and are not convicted of a crime related to the fraud, in an amount of between 15 and 25 (but up to 30% in some cases) of what it recovers based upon the whistleblower's report.<ref name=Hesch/>{{rp|219}}  The relator's share is determined based on the FCA itself, legislative history, Department of Justice guidelines released in 1997, and court decisions.<ref>John C. Moylan.  January 2012 [http://www.wyche.com/article/recoveries-and-protections-for-whistleblowers-under-the-false-claims-act Recoveries and Protections for Whistleblowers Under the False Claims Act]</ref>