United States Code · Section
§ 1444 — Foreclosure Action Against United States
28 U.S.C. § 1444
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Any action brought under section 2410 of this title against the United States in any State court may be removed by the United States to the district court of the United States for the district and division in which the action is pending.
Implementing Regulations
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§ 301.7424-2 Intervention.26 C.F.R. § 301.7424-2
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§ 70.202 Intervention.27 C.F.R. § 70.202