Administrative Record Law and 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)
Legal Definition list
Related Legal Terms
- Abstract of Driving Record
- Administrative
- Administrative Act
- Administrative Adjudication
- Administrative Agency
- Administrative and Operating [A&O] Subsidy
- Administrative Appeals Office [Immigration]
- Administrative Board
- Administrative Committee of the Federal Register
- Administrative Conference of the United States
