tax advice

(3) Definitions For purposes of this subsection— (A) Federally authorized tax practitioner The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31 , United States Code. (B) Tax advice The term “tax advice” means 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).


26 USC § 7525(a)(3)

Scoping language

For purposes of this subsection
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