### Question
How is the "employees" defined?


### Answer
The term **employees** is defined in *26 U.S.C. § 7608* as follows -

> given such term by section 2105 of title 5, United States Code.

#### Citation:
  - *26 U.S.C. § 7608*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

