# 26 C.F.R. § 301.7424-2 (2026): Intervention

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7424_2

## Section

- **Citation:** 26 C.F.R. § 301.7424-2 (2026)
- **Heading:** Intervention
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 301: PROCEDURE AND ADMINISTRATION / Subpart ECFR94f366dd75fae71: Judicial Proceedings / § 301.7424-2: § 301.7424-2   Intervention.

## 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.
[T.D. 7305, 39 FR 9951, Mar. 15, 1974]

## Nearby sections

- [26 C.F.R. § 301.7401-1 (2026) § 301.7401-1   Authorization.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7401_1.md)
- [26 C.F.R. § 301.7403-1 (2026) § 301.7403-1   Action to enforce lien or to subject property to payment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7403_1.md)
- [26 C.F.R. § 301.7404-1 (2026) § 301.7404-1   Authority to bring civil action for estate taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7404_1.md)
- [26 C.F.R. § 301.7406-1 (2026) § 301.7406-1   Disposition of judgments and moneys recovered.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7406_1.md)
- [26 C.F.R. § 301.7409-1 (2026) § 301.7409-1   Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7409_1.md)
- [26 C.F.R. § 301.7422-1 (2026) § 301.7422-1   Special rules for certain excise taxes imposed by chapter 42 or 43.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7422_1.md)
- [26 C.F.R. § 301.7423-1 (2026) § 301.7423-1   Repayments to officers or employees.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7423_1.md)
- [26 C.F.R. § 301.7424-2 (2026) § 301.7424-2   Intervention.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7424_2.md)
- [26 C.F.R. § 301.7425-1 (2026) § 301.7425-1   Discharge of liens; scope and application; judicial proceedings.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_1.md)
- [26 C.F.R. § 301.7425-2 (2026) § 301.7425-2   Discharge of liens; nonjudicial sales.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_2.md)
- [26 C.F.R. § 301.7425-3 (2026) § 301.7425-3   Discharge of liens; special rules.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_3.md)
- [26 C.F.R. § 301.7425-4 (2026) § 301.7425-4   Discharge of liens; redemption by United States.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_4.md)
- [26 C.F.R. § 301.7426-1 (2026) § 301.7426-1   Civil actions by persons other than taxpayers.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7426_1.md)
- [26 C.F.R. § 301.7426-2 (2026) § 301.7426-2   Recovery of damages in certain cases.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7426_2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7424_2. Check the current official text before relying on it. Not legal advice.