26 USC § 7464 - Intervention by trustee of debtor’s estate

---
identifier: "/us/usc/t26/s7464"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7464 - Intervention by trustee of debtor’s estate"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7464"
section_name: "Intervention by trustee of debtor’s estate"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "II"
part_name: "PROCEDURE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 96–589, § 6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)"
---


# § 7464. Intervention by trustee of debtor’s estate

The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.

---

**Source Credit**: (Added Pub. L. 96–589, § 6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)

## Editorial Notes

### Prior Provisions

A prior section 7464 was renumbered .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as an Effective Date of 1980 Amendment note under .