### Question
What does Federal agency mean?


### Answer
**Federal agency** has the following meaning in *26 U.S.C. § 6402*:

> a department, agency, or instrumentality of the United States, and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code)

#### Citation:
  - *26 U.S.C. § 6402*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A-Procedure in General**

