Tucker Act

The Tucker Act (March 3, 1887, ch. 359, 24 Stat. 505, 28 U.S.C. § 1491) is a federal statute of the United States by which the United States government has waived its sovereign immunity with respect to certain lawsuits.

The Tucker Act may be divided into the "Big" Tucker Act, which applies to claims above $10,000 and gives jurisdiction to the United States Court of Federal Claims, and the "Little" Tucker Act (28 U.S.C. § 1346), the current version of which gives concurrent jurisdiction to the Court of Federal Claims and the District Courts "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", and for claims below $10,000.^[1]