A relator may bring a False Claims Act ("FCA") action under 31 U.S.C. § 3729( a)(1)(G) when a qui tam defendant "knowingly makes, uses, or causes to be made or used, a false record or statement material to an obligation to pay or transmit money or property to the Government " or "knowingly conceals or knowingly and improperly avoids or decreases " such an obligation , also known as a "reverse false claim." Certain circuits have taken different approaches as to what "obligation" may underly a reverse false claim . Most circuits have recognized reverse false claims involving a defendant's direct obligation to the Government . The Fifth Circuit has h eld that a reverse false claim can also involve a defendant's impairment of a third party's obligation to the Government , or an "indirect reverse false claim ." In the decision below , the Sixth Circuit concluded that § 3729(a)(1)(G) only permits reverse false claims based on a defendant's direct obligation .

Additionally , while claims under the False Claims Act are generally required to be pleaded with particularity under Fed. R. Civ. P 9(b), knowledge may be pleaded generally under Rule 9(b) . In the decision below, the Sixth Circuit required pleading knowledge with particularity in support of Petitioners ' reverse false claims allegations .

(1) Whether relators can state a reverse false claim based on defendants' impairment of obligations of third- party government contractors to the Government ; and (2) whether knowledge must be pleaded with particularity to state a reverse false claim .

Whether relators can state a reverse false claim based on defendants' impairment of third-party government contractors' obligations and whether knowledge must be pleaded with particularity in False Claims Act cases