(5) Definitions For purposes of paragraph (4)— (A) Closed The term “closed” means the date on which the later of the following occurs; (i) all criminal proceedings (other than appeals) are concluded, or (ii) covert activities are concluded, whichever occurs later. (B) Employees The term “employees” has the meaning given such term by section 2105 of title 5 , United States Code. (C) Undercover investigative operation The term “undercover investigative operation” means any undercover investigative operation of the Service; except that, for purposes of subparagraphs (A) and (C) of paragraph (4), such term only includes an operation which is exempt from section 3302 or 9102 of title 31 , United States Code .
26 USC § 7608(c)(5)
None identified, default scope is assumed to be the parent (subchapter A) of this section.