### Question
How does MISCELLANEOUS PROVISIONS define tax advice?


### Answer
Under *26 U.S.C. § 7525*, **tax advice** is defined as:

> advice given by an individual with respect to a matter which is within the scope of the individual's authority to practice described in subparagraph (A)

#### Citation:
  - *26 U.S.C. § 7525*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

