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.
Title 26
26
26 U.S.C. § 7464.Chapter 76
§ 7464
Intervention by trustee of debtor’s estate
Title 26
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Subchapter: The Tax Court
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