### Question
How is the term tax advice defined?


### Answer
The term **tax advice** is defined in *26 U.S.C. § 7525* as the following:

> 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**

