To state a reverse False Claims Act claim, the plaintiff must allege that the defendant owed the United States an obligation to pay but submitted a false statement or record to improperly pay less than is rightfully owed. Here, the defendant applied for B-1 employment visas that cost less than the petition-based visas for which defendants allegedly should have applied. Held, no reverse False Claims Act claim was stated because the defendant didn’t owe the US any obligation to pay for the more expensive visas for which they had not applied.