administrative proceeding
Defined in 2 places across 2 titles of the United States Code.
“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;
Source
- 1996–present30 U.S.C. § 1702Mineral Lands and Mining · Definitions · for the purposes of this chapter
The term “administrative proceeding” means any procedure or other action before the Internal Revenue Service.
Source
- 1994–present26 U.S.C. § 7430Internal Revenue Code · Awarding of costs and certain fees · for purposes of this section