Tax Administration Law and Legal Definition

The term "tax administration" means:

a. the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes (or equivalent laws and statutes of a State) and tax conventions to which the United States is a party; and

b. the development and formulation of Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and tax conventions.

Tax administration includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, or conventions. [26 USCS § 6103 (b) (4)].