---
type: "LegalText"
title: "26 U.S.C. § 7464"
description: "Intervention by trustee of debtor’s estate"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "76"
chapter_name: "JUDICIAL PROCEEDINGS"
section: "7464"
citation: "26 U.S.C. § 7464"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7464"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "3ba07d862a1e6d8ba3fb5dd02cb1951c4164725431998b68b2e178a1693e49e9"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "b112909b72c8054a7c239f8ed97309af2f16d0fc6f3fd3223f825e8f4eff620b"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

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

## Text

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.

(Added Pub. L. 96–589, § 6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)

## Notes

Editorial Notes

Prior ProvisionsA prior section 7464 was renumbered section 7465 of this title.

Statutory Notes and Related Subsidiaries

Effective DateSection effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.