### Question
What does employees mean?


### Answer
**Employees** has the following meaning in *26 U.S.C. § 7608*:

> 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**

