The property is owned by the United States unless the employee is financially responsible for it to another Government agency. The property was used for business or profit. The property was acquired, possessed, or transported in violation of law or regulations. Articles were sent through United States or international mail systems. A 2 a above.
Claims are to be filed by the employee.
The claim must be presented in writing not later than two years after it accrues. However, if the claim accrues in time of war or in time of armed conflict in which any armed forces of the United States are engaged, or if such war or armed conflict intervenes within two years after it accrues, and if good cause is shown, the claim may be presented not later than two years after that cause ceases to exist, or two years after the war or armed conflict is terminated, whichever is earlier. Measures taken to locate the property or to minimize the damage. The loss or damage took place in quarters or other authorized place. The employee was required to provide the property if the claim is for private property being used for the benefit of the Government.