GroundRules
26 U.S.C. § 7464: Intervention by trustee of debtor’s estate
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 76—JUDICIAL PROCEEDINGS
The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
Collected 2026-09-10T05:58:25Z. Source file · JSON