### Question
What is the definition of Federal agency?


### Answer
The definition of **Federal agency** is as follows 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**

