§ 7424. Intervention

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 877 · 68A Stat. 877

   Enacted · 26 U.S.C. § 7424

   Aug. 16, 1954, ch. 736, 68A Stat. 877

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 877

2. 1966

   Federal Tax Lien Act of 1966

   Pub. L. 89–719 title I § 108 · 80 Stat. 1125

   1. Substituted · 26 U.S.C. § 7424

      Pub. L. 89–719 substituted “Intervention” for “Civil action to clear title to property” in section catchline

   2. Substituted · 26 U.S.C. § 7424

      Pub. L. 89–719 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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   SEC. 108. INTERVENTION BY UNITED STATES. 26 USC 7424. Section 724 (relating to civil action to clear title to property) is amended to read as follows: “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 Post, p. 1147. 62 Stat. 938. 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.”

   Effective date note
   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.

2 of 3 references resolved to an enrolled provision · 1 partial