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."