### Question
Can you define what Federal agency means?


### Answer
**Federal agency** is defined as the following in *26 U.S.C. § 6402*:

> a department, agency, or instrumentality of the United States (other than an agency subject to section 9 of the Act of May 18, 1933 (48 Stat

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

