### Question
How does the law define responsible administrative authority?


### Answer
Under *26 U.S.C. § 5891*, **responsible administrative authority** is defined as:

> the administrative authority which had jurisdiction over the underlying action or proceeding which was resolved by means of the structured settlement

#### Citation:
  - *26 U.S.C. § 5891*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 55-STRUCTURED SETTLEMENT FACTORING TRANSACTIONS**

