Treasury Regulations (26 C.F.R.)
26 CFR § 301.7424-2
Intervention.
If the United States is not a party to a civil action or suit, the United States may intervene in such action or suit to assert any lien arising under title 26 of the United States Code on the property which is the subject of such action or suit. The provisions of section 2410 of title 28 of the United States Code (except subsection (b)) and of section 1444 of title 28 of the United States Code shall apply in any case in which the United States intervenes as if the United States had originally been named a defendant in such action or suit. If the application of the United States to intervene is denied, the adjudication in such civil action or suit shall have no effect upon such lien.
[T.D. 7305, 39 FR 9951, Mar. 15, 1974]
Source: view the official text
In this part (40 sections)
- 301.7216-1 · Penalty for disclosure or use of tax return information.
- 301.7216-2 · Permissible disclosures or uses without consent of the…
- 301.7216-3 · Disclosure or use permitted only with the taxpayer's…
- 301.7231-1 · Failure to obtain license for collection of foreign items.
- 301.7269-1 · Failure to produce records.
- 301.7272-1 · Penalty for failure to register.
- 301.7304-1 · Penalty for fraudulently claiming drawback.
- 301.7321-1 · Seizure of property.
- 301.7322-1 · Delivery of seized property to U.S. marshal.
- 301.7324-1 · Special disposition of perishable goods.
- 301.7325-1 · Personal property valued at $2,500 or less.
- 301.7326-1 · Disposal of forfeited or abandoned property in special…
- 301.7327-1 · Customs laws applicable.
- 301.7401-1 · Authorization.
- 301.7403-1 · Action to enforce lien or to subject property to payment…
- 301.7404-1 · Authority to bring civil action for estate taxes.
- 301.7406-1 · Disposition of judgments and moneys recovered.
- 301.7409-1 · Action to enjoin flagrant political expenditures of…
- 301.7422-1 · Special rules for certain excise taxes imposed by chapter…
- 301.7423-1 · Repayments to officers or employees.
- 301.7424-2 · Intervention.
- 301.7425-1 · Discharge of liens; scope and application; judicial…
- 301.7425-2 · Discharge of liens; nonjudicial sales.
- 301.7425-3 · Discharge of liens; special rules.
- 301.7425-4 · Discharge of liens; redemption by United States.
- 301.7426-1 · Civil actions by persons other than taxpayers.
- 301.7426-2 · Recovery of damages in certain cases.
- 301.7429-1 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
- 301.7430-0 · Table of contents.
- 301.7430-1 · Exhaustion of administrative remedies.
- 301.7430-2 · Requirements and procedures for recovery of reasonable…
- 301.7430-3 · Administrative proceeding and administrative proceeding…
- 301.7430-4 · Reasonable administrative costs.
- 301.7430-5 · Prevailing party.
- 301.7430-6 · Effective/applicability dates.
- 301.7430-7 · Qualified offers.
- 301.7430-8 · Administrative costs incurred in damage actions for…
- 301.7432-1 · Civil cause of action for failure to release a lien.