Court of Appeals for the Fifth Circuit August 29, 2003, 02-30790 (United States of America, Ex Rel. John Doe v. Dow Chemical Company)

CLEMENT, Circuit Judge:

In this case, appellant contends that he stated a valid reverse false claim under the False Claims Act, 31 U.S.C. § 3729(a)(7). The district court dismissed appellant’s claim for failure to plead with particularity under Federal Rule of Civil Procedure 9(b) and failure to state a claim on which relief can be granted under Federal Rule of Civil Procedure 12(b)(6), and