### Question
What is the definition of administrative proceeding?


### Answer
The definition of **administrative proceeding** is as follows in *26 U.S.C. § 7430*:

> any procedure or other action before the Internal Revenue Service

#### Citation:
  - *26 U.S.C. § 7430*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter B-Proceedings by Taxpayers and Third Parties**

