# 26 U.S.C. § 7464: Intervention by trustee of debtor’s estate

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7464>. Cite pinpoints as 26 U.S.C. § 7464(a)(1).

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.

## Prior provisions

- A prior section 7464 was renumbered section 7465 of this title.

## Amendments

- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3407