To embed, copy and paste the code into your website or blog: A common feature of False Claims Act (FCA) litigation is the pursuit of liability under the FCA’s so-called “reverse” false claims provision, 31 U.S.C. § 3729(a)(1)(G). Reverse false claims liability applies when a person or entity knowingly does either of the following: 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. Conceals or knowingly and improperly avoids or decreases an obligation to pay or transmit money or property to the government.