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26 USC § 7424 - Intervention

---
identifier: "/us/usc/t26/s7424"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7424 - Intervention"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7424"
section_name: "Intervention"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "B"
subchapter_name: "Proceedings by Taxpayers and Third Parties"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 89–719, title I, § 108, Nov. 2, 1966, 80 Stat. 1140.)"
---

# § 7424. Intervention

section 2410 of title 28section 1444 of title 28

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  of the United States Code (except subsection (b)) and of  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.)

## Editorial Notes

### Amendments

1966— 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.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1966 Amendment

Amendment by  applicable after , 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 , set out as a note under .

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

, , , provided that civil actions commenced before , to clear title to property pursuant to this section as in effect before , were to be determined in accord with this section as in effect before .