26 U.S.C. § 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 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.
Notes of Decisions
Cited in 38
cases (1 in the last 5 years), 1955–2025 · leading case: United States v. Brosnan, 363 U.S. 237 (1960).
United States v. Brosnan, 363 U.S. 237 (1960). “To remedy this situation, Congress in 1924 passed the predecessor of 26 U. S. C. § 7424 , [8] which gives the holder *244 of a prior-filed lien the right to enforce it by civil action against the United States, subject to the exhaustion of certain administrative remedies.”
Abondolo v. GGR Holbrook Medford, Inc., 285 B.R. 101 (E.D.N.Y 2002). “The United States moves pursuant to Title 26 U.S.C. § 7424 and Rule 24 of the Federal Rules of Civil Procedure to intervene in an action currently pending before this Court under docket number 91-CV-4740.”
Thomas Jerry Myers v. United States, 647 F.2d 591 (5th Cir. 1981). “26 U.S.C. § 7424 authorizes the United States to intervene in a civil action to which it is not a party in order to assert any federal lien on the property which is the subject of the suit.”
Galesi v. United States, 406 F. Supp. 623 (D. Vt. 1976). “6 This reasoning obscures the fact that the United States had notice of the foreclosure action, yet it did not intervene in the state foreclosure action as it could have done by resort to 26 U.S.C. § 7424 . Had the federal taxing authority intervened under this provision of the…”
United States v. Patrick Mire, 838 F.3d 621 (5th Cir. 2016). “26 U.S.C. § 7424 . The order of restitution in this case arises under Title 18.”
Alf Key v. Mrs. Louise P. Wise, 629 F.2d 1049 (5th Cir. 1980). “This section does not apply to trust or restricted Indian lands, nor does it apply to or affect actions which may be or could have been brought under sections 1346, 1347, 1491, or 2410 of this title, sections 7424, 7425, or 7426 of the Internal Revenue Code of 1954, as amended (…”
United States v. Richard B. Hunt, 513 F.2d 129 (10th Cir. 1975). “2d 1192 (1960), holds that 26 U.S.C. § 7424 authorizing the United States to intervene in order to assert a federal tax lien is not exclusive and that the Congress did not intend thereby to exclude the application of state procedures in the extinguishment of a junior federal tax…”
Groesbeck Investments, Inc. v. Smith, 224 F. Supp. 2d 1144 (E.D. Mich. 2002). “Additionally, the Government argued that once it was dismissed from the action, it should be granted leave to intervene pursuant to 26 U.S.C. § 7424 which provides that the United States may intervene in any action in which it is not already a party to assert a tax lien it holds…”
Bank of Hemet v. United States, 643 F.2d 661 (9th Cir. 1981). “§§ 1346 , 1347, 1491, or 2410 or 26 U.S.C. §§ 7424 , 7425, or 7426. 28 U.S.”
Johnson Serv. Co. v. HS Kaiser Co., 324 F. Supp. 745 (N.D. Ill. 1971). “§ 1444 and 26 U.S.C. § 7424 . For reasons stated below, we conclude that the United States may so remove this action and grant its motion.”
Garcia v. Island Prog. Designer, Inc., 4 F.3d 57 (1st Cir. 1993). “26 U.S.C. § 7424 . It asked for the $53,000, as to which a federal law gave it first priority.”
McDaniel v. Jones, 679 P.2d 682 (Kan. 1984). “Under 26 U.S.C. § 7424 (1976) the United States is allowed to intervene in any action involving property against which the United States claims a tax lien.”
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