Every lawsuit must be brought within one of various deadlines spelled out in the law, which are known as statutes of limitations. A declaratory judgment is a court-issued judgment that defines and outlines the rights and obligations of each party in a contract.A declaratory judgment is a binding judgment from a court defining the legal relationship between parties and their rights in a matter before the court. This lesson focuses on building a case for litigation in a declaratory judgement action and creating an administrative record to support the. NOTE: Be sure to clearly PRINT your name and the Defendant(s) name in the Caption. (top) of all of the enclosed documents. Although efforts are occasionally made, it is inappropriate for the insurer to be joined as a defendant in a liability suit. In view of Tax Court Rule 217(b)(1) the administrative record does not have to contain everything in the administrative file. NOTE: Be sure to clearly PRINT your name and the Defendant(s) name in the Caption. (top) of all of the enclosed documents.