26 U.S.C. § 7464
§ 7464. Intervention by trustee of debtor’s estate
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.