administrative proceeding
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7430 — for purposes of this section
The term “administrative proceeding” means any procedure or other action before the Internal Revenue Service.
30 U.S.C. § 1702 — for the purposes of this chapter
“administrative proceeding” means any Department of the Interior agency process in which a demand, decision or order issued by the Secretary or a delegated State is subject to appeal or has been appealed;