### Question
What does Federal agency mean?


### Answer
**Federal agency** has the following meaning in *26 U.S.C. § 3121*:

> an agency, as defined in section 3581(1) of title 5, United States Code

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

