26 CFR 301.7424-2
§ 301.7424-2 Intervention.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.7424-2, § 301.7424-2 Intervention, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114607
- Permanent ID
ys:prov:114607@1- SHA-256
a99feb7c30eeb868b5ee97f008250033eb0ac30cca76a80203911678321b837e
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.