Administrative Record Law & Legal Definition


Administrative record includes “the request for determination, all documents submitted to the Internal Revenue Service by the applicant in respect of the request for determination, all protests and related for determination, all protests and related papers submitted to the Internal Revenue Service and the applicant in respect of the request for determination or such protests, all pertinent returns filed with the Internal Revenue Service and the notice of determination by the Commissioner.” Church of Spiritual Technology v. United States, 18 Cl. Ct. 247, 250 (Cl. Ct. 1989)