TAX COURT IS A COURT OF RECORD
IT IS NOT AN ADMINISTRATIVE COURT

Tax Court is a court of record. It is not an administrative court unless you permit it to quit being a court of record.

Here is what the Internal Revenue Code designates:

26 USC 7441: Status. "There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court."