For each of the following citations, identify the type of authority $($statutory$,$ administrative, or judicial$).$

Required:

$280$A$($c$)(5)$

Revenue Procedure $2004-34,2004-1$ C$.$B$.911$

Lakewood Associates, RIA TC Memo $95-3566.$

TAM $200427004$

United States v$.$ Muncy, $2008-2$ USTC paragraph $50,449($Eastern District Arkansas $2008)$