28 U.S.C. 1346
(a) The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of:
(1) 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 sum alleged to have been excessive or in any manner wrongfully collected
under the internal-revenue laws;
(2) Any other civil action or claim against the United States, not
exceeding $10,000 in amount, founded either upon the Constitution, or any Act
of Congress, or any regulation of an executive department, or upon any
express or implied contract with the United States, or for liquidated or
un-liquidated damages in cases not sounding in tort, except that the district
courts shall not have jurisdiction of any civil action or claim against the
United States founded upon any express or implied contract with the United
States or for liquidated or un-liquidated damages in cases not sounding in tort
which are subject to sections 8(g)(1) and 10(a)(1) of the Contract Disputes Act
of 1978. For the purpose of this paragraph, an express or implied contract with
the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps
Exchanges, Coast Guard Exchanges, or Exchange Councils of the National
Aeronautics and Space Administration shall be considered an express or implied
contract with the United States.
(b)
(1) Subject to the provisions of chapter 171 of this title, the district courts, together with the United States District Court for the District of the Canal Zone and the District Court of the Virgin Islands, shall have exclusive jurisdiction of civil actions on claims against the United States, for money damages, accruing on and after January 1, 1945, for injury or loss of property, or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Government while acting within the scope of his office or employment, under circumstances where the United States, if a private person, would be liable to the claimant in accordance with the law of the place where the act or omission occurred.
(2) No person convicted of a felony who is incarcerated while awaiting sentencing or while serving a sentence may bring a civil action against the United States or an agency, officer, or employee of the Government, for mental or emotional injury suffered while in custody without a prior showing of physical injury.
(c) The jurisdiction conferred by this section includes jurisdiction of any set-off, counterclaim, or other claim or demand whatever on the part of the United States against any plaintiff commencing an action under this section.
(d) The district courts shall not have jurisdiction under this section of any civil action or claim for a pension.
(e) The district courts shall have original jurisdiction of any civil action against the United States provided in section 6226, 6228 (a), 7426, or 7428 (in the case of the United States district court for the District of Columbia) or section 7429 of the Internal Revenue Code of 1986.
(f) The district courts shall have exclusive original jurisdiction of civil actions under section 2409a to quiet title to an estate or interest in real property in which an interest is claimed by the United States.
(g) Subject to the provisions of chapter 179, the district courts of the United States shall have exclusive jurisdiction over any civil action commenced under section 453 (2) of title 3, by a covered employee under chapter 5 of such title.