### Question
How is the "Federal agency" defined?


### Answer
The term **Federal agency** is defined in *26 U.S.C. § 3121* as follows -

> 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**

