{"data":{"id":"us/26-u.s.c.-7464","jurisdiction":"us","citation":"26 U.S.C. § 7464","heading":"Intervention by trustee of debtor’s estate","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"f57f94fa89216fe5b52cb915393ff2714856be34935775195b3ff2b0ec88cc75","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7463","next":"us/26-u.s.c.-7465"},"notice":"GroundRules: Original legal text. Not legal advice."}