Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7424
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 this title 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. In any case in which 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.
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Nearby sections (25 sections)
- 7402 · Jurisdiction of district courts
- 7403 · Action to enforce lien or to subject property to payment of tax
- 7404 · Authority to bring civil action for estate taxes
- 7405 · Action for recovery of erroneous refunds
- 7406 · Disposition of judgments and moneys recovered
- 7407 · Action to enjoin tax return preparers
- 7408 · Actions to enjoin specified conduct related to tax shelters and…
- 7409 · Action to enjoin flagrant political expenditures of section…
- 7410 · Cross references
- 7421 · Prohibition of suits to restrain assessment or collection
- 7422 · Civil actions for refund
- 7423 · Repayments to officers or employees
- 7424 · Intervention
- 7425 · Discharge of liens
- 7426 · Civil actions by persons other than taxpayers
- 7427 · Tax return preparers
- 7428 · Declaratory judgments relating to status and classification of…
- 7429 · Review of jeopardy levy or assessment procedures
- 7430 · Awarding of costs and certain fees
- 7431 · Civil damages for unauthorized inspection or disclosure of…
- 7432 · Civil damages for failure to release lien
- 7433 · Civil damages for certain unauthorized collection actions
- 7433A · Civil damages for certain unauthorized collection actions by…
- 7434 · Civil damages for fraudulent filing of information returns
- 7435 · Civil damages for unauthorized enticement of information…