### Question
What is the definition of federally authorized tax practitioner?


### Answer
The definition of **federally authorized tax practitioner** is as follows in *26 U.S.C. § 7525*:

> any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code

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

