Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter B— Proceedings by Taxpayers and Third Parties · § 7424

§ 7424. Intervention

449 words·~2 min read·/usc/title-26/section-7424

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 89–719, title I, § 108, Nov. 2, 1966, 80 Stat. 1140.)
Connections6 cite this · traces to 3
7 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 877
  • Pub. L. 89–719, title I, § 108
  • 80 Stat. 1140
  • Pub. L. 89–719
  • Pub. L. 89–719, title I, § 114(d)
  • 80 Stat. 1147
Citation graph
cites case law
§ 7424
Intervention
Stat.×3
U.S.C.×2
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 877
Pub. L.Pub. L. 89–719, title I, § 108
Stat.80 Stat. 1140
Pub. L.Pub. L. 89–719
Cites 10 · showing 8Cited by 6 across 3 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.