A Practice Note providing an overview of the False Claims Act (FCA) and highlighting the most important issues for counsel to consider when defending an FCA action. Specifically, this Note explains the key FCA liability provisions, the main differences between qui tam cases, in which the government may intervene, and those the government initiates, corollary state FCAs that may be applicable in certain cases, the potential defenses, and the damages and penalties a defendant faces if found liable under the FCA.