26 U.S.C. § 7424 — Intervention
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 129 words · no verdicts yet
If the United States is not already a party to a civil case, it may intervene to assert a tax lien on the property involved. If intervention is denied, the case does not affect that lien.
If the United States is not a party to a civil action or suit, it may intervene to assert any lien arising under this title on the property involved. Sections 2410 of title 28, except subsection (b), and 1444 of title 28 apply as if the United States had originally been named as a defendant. If the court denies the United States’ request to intervene, the case has no effect on the lien.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 89–719, title I, § 108, Nov. 2, 1966, 80 Stat. 1140.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-719 · 80 Stat. 1140
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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