Tennessee Code Title 67. Taxes and Licenses § 67-5-2204

(a) Where any receivership property is subject to a tax lien securing a tax owed to a governmental body that is not a party to the receivership suit, such governmental body shall be allowed to intervene in the receivership suit.

(b) Such intervention shall not affect distributions made by the receiver before such intervention, but subsequent distributions shall be made on the same basis as if the intervening party had been an original party to the receivership suit.