[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7424-2]

[Page 494-495]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7424-2  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

[[Page 495]]

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]