Browse Arkansas Code titles and sections
26 U.S.C. § 7424 — Intervention
Federal law — U.S. Code and appendices · legal_authorities
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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code (except subsection (b)) and of [section 1444 of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1444&num=0&edition=prelim) 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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7424
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 2187aa9721f9748d776a1a227a5cf14edc7cc857b11f2b5e4a3ed7f817b8f2c1. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_d5befe3598170b1ab5fb026f
Source file: Laws/federal/codes/united-states-code/title-26/section-7424-intervention--f8dca13f58.md
Pages: Not recorded – Not recorded
Passage SHA-256: 37eb431df049f6de3893c91e30cdcd061724b49a2017100124ce292ebdea32bf
Source location: Title 26, Chapter 76, § 7424; chapter-076-judicial-proceedings.md
Stored source content
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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code (except subsection (b)) and of [section 1444 of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1444&num=0&edition=prelim) 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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under the conditions prescribed in this section and [section 1444 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1444&num=0&edition=prelim) for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter—
(1) to quiet title to,
(2) to foreclose a mortgage or other lien upon,
(3) to partition,
(4) to condemn, or
(5) of interpleader or in the nature of interpleader with respect to,
real or personal property on which the United States has or claims a mortgage or other lien.
**(b)** The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur withi
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2410
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Any action brought under [section 2410 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) against the United States in any State court may be removed by the United States to the district court of the United States for the district and division in which the action is pending.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1444
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Purchasers, holders of security interests, mechanic’s lienors, and judgment lien creditors** The lien imposed by section 6321 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Secretary.
**(b) Protection for certain interests even though notice filed** Even though notice of a lien imposed by section 6321 has been filed, such lien shall not be valid—
(1) **Securities** — With respect to a security (as defined in subsection (h)(4))—
(A) as against a purchaser of such security who at the time of purchase did not have actual notice or knowledge of the existence of such lien; and
(B) as against a holder of a security interest in such security who, at the time such interest came into existence, did not have actual notice or knowledge of the existence of such lien.
(2) **Motor vehicles** — With respect to a motor vehicle (as defined in subsection (h)(3)), as against a purchaser of such motor vehicle, if—
(A) at the time of the purchase such purchaser did not have actual notice or knowledge of the existence of such lien, and
(B) before the purchaser obtains such notice or knowledge, he has acquired possession of such motor vehicle and has not thereafter relinquished possession of such motor vehicle to the seller or his agent.
(3) **Personal property purchased at retail** — With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of such purchase such purchaser intends such purchase to (or knows such purchase will) hinder, evade, or defeat the collection of any tax under this title.
(4) **Pers
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6323
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The United States may be named as a party defendant in a civil action under this section to adjudicate a disputed title to real property in which the United States claims an interest, other than a security interest or water rights. 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 1986, as amended ([26 U.S.C. 7424](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7424&num=0&edition=prelim), 7425, and 7426), or section 208 of the Act of July 10, 1952 ([43 U.S.C. 666](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section666&num=0&edition=prelim)).
**(b)** The United States shall not be disturbed in possession or control of any real property involved in any action under this section pending a final judgment or decree, the conclusion of any appeal therefrom, and sixty days; and if the final determination shall be adverse to the United States, the United States nevertheless may retain such possession or control of the real property or of any part thereof as it may elect, upon payment to the person determined to be entitled thereto of an amount which upon such election the district court in the same action shall determine to be just compensation for such possession or control.
**(c)** No preliminary injunction shall issue in any action brought under this section.
**(d)** The complaint shall set forth with particularity the nature of the right, title, or interest which the plaintiff claims in the real property, the circumstances under which it was acquired, and the right, title, or interest claimed by the Unit
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2409a
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3881
TITLE 26—INTERNAL REVENUE CODE
§ 7425
section (a) [amending this section] shall apply to suits
or proceedings which are instituted after January 30,
1967.’’
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91–172 effective Jan. 1, 1970,
see section 101(k)(1) of Pub. L. 91–172, set out as an Ef-
fective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Pub. L. 89–713, § 3(d), Nov. 2, 1966, 80 Stat. 1109, pro-
vided that: ‘‘The amendments made by subsections (a)
and (b) [amending this section and section 2502 of Title
28, Judiciary and Judicial Procedure] shall apply to
suits brought against officers, employees, or personal
representatives referred to therein which are instituted
90 days or more after the date of the enactment of this
Act [Nov. 2, 1966]. The amendment made by subsection
(c) [amending section 7482 of this title] shall apply to
all decisions of the Tax Court entered after the date of
enactment of this Act.’’
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85–866 as effective Aug. 17,
1954, see section 1(c)(2) of Pub. L. 85–866, set out as a
note under section 165 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
§ 7423. Repayments to officers or employees
The Secretary, subject to regulations pre-
scribed by the Secretary, is authorized to
repay—
(1) Co
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7424
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.