---
kind: "section"
citation: "26 U.S.C. § 7464"
title: "26"
title_heading: "Internal Revenue Code"
number: "7464"
heading: "Intervention by trustee of debtor’s estate"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7464"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7464. Intervention by trustee of debtor’s estate


The trustee of the debtor’s estate in any case under [title 11](/usc/11.md) of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the [Tax Court](/usc/26/7701.md?p=a-27) to which the debtor is a party.


## Source credit

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

## Notes

### Editorial Notes

### Prior Provisions

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

### Statutory Notes and Related Subsidiaries

### Effective Date

Section 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.