### Question
How is the "Federal agency" defined?


### Answer
The term **Federal agency** is defined in *26 U.S.C. § 6103* as follows -

> an agency within the meaning of section 551(1) of title 5, United States Code

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

