Title 26, Internal Revenue CodeRelease 119-102
§7464 Intervention by Trustee of Debtor’s Estate
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART II — PROCEDURE › § 7464
Summary
A bankruptcy trustee may act for the debtor’s estate in Tax Court cases that involve the debtor.
Full Legal Text
Title 26, §7464
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7464
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102