
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7424]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
        Subchapter B--Proceedings by Taxpayers and Third Parties
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 89-719, title I, 
Sec. 108, Nov. 2, 1966, 80 Stat. 1140.)


                               Amendments

    1966--Pub. L. 89-719 substituted ``Intervention'' for ``Civil action 
to clear title to property'' in section catchline and substituted 
provisions, set out in a single paragraph, granting the government 
authority to intervene in a court proceeding to assert any lien arising 
under this title on property which is the subject of a civil action or 
suit to which the government is not a party with the same procedural 
rules to apply as where the government is initially joined properly as a 
party and with the proceedings to have no effect on the government's 
lien if the application to intervene is denied, for provisions, formerly 
set out in three subsections, setting out a procedure by which a person 
having a lien upon or interest in property referred to in section 7403 
could file a civil action to clear title to the property and obtain an 
adjudication of the matter involved in the same manner as in the case of 
a civil action filed under section 7403.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, 
regardless of when the title or lien of the United States arose or when 
the lien or interest of another person was acquired, with certain 
exceptions, see section 114(a) to (c) of Pub. L. 89-719, set out as a 
note under section 6323 of this title.


 Civil Actions To Clear Title to Property Commenced Before Nov. 2, 1966

    Section 114(d) of Pub. L. 89-719 provided that civil actions 
commenced before Nov. 2, 1966, to clear title to property pursuant to 
this section as in effect before Nov. 2, 1966, were to be determined in 
accord with this section as in effect before Nov. 2, 1966.

                  Section Referred to in Other Sections

    This section is referred to in title 28 section 2409a.
