Treasury Regulations · 26 CFR
§ 301.7424-2. Intervention.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7424
Cite as 26 CFR § 301.7424-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 15, 1974 by T.D. 7305
- Issued under
- 26 U.S.C. § 7424
- Length
- 136 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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.
[T.D. 7305, 39 FR 9951, Mar. 15, 1974]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7305 (39 FR 9951)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7406-1 Disposition of judgments and moneys recovered.
- § 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
- § 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.
- § 301.7423-1 Repayments to officers or employees.
- § 301.7424-2 Intervention.
- § 301.7425-1 Discharge of liens; scope and application; judicial proceedings.
- § 301.7425-2 Discharge of liens; nonjudicial sales.
- § 301.7425-3 Discharge of liens; special rules.
- § 301.7425-4 Discharge of liens; redemption by United States.