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.

Terms Used In 26 USC 7424

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • United States: when used in a geographical sense includes only the States and the District of Columbia. See 26 USC 7701