What follows is an opinion from a United States Court of Appeals.
Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 

Your task concerns the first listed appellant. The nature of this litigant falls into the category "federal government (including DC)". Your task is to determine which category of federal government agencies and activities best describes this litigant.

Opinion:
J. T. ROSE, Former Collector of Internal Revenue, District of Georgia, Appellant, v. UNITY INVESTMENT COMPANY, Appellee.
No. 8102.
Circuit Court of Appeals, Fifth Circuit.
Oct. 20, 1936.
Helen R. Carloss and J. Louis Monarch, Sp. Assts. to Atty. Gen., and M. Neil Andrews, Asst. U. S. Atty., of Atlanta, Ga., for appellant.
W. A. Sutherland, Elbert P. Tuttle, Joseph B. Brennan, Granger Hansell, and R. W. Crenshaw, all of Atlanta, Ga., for appellee.
Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.
SIBLEY, Circuit Judge.
This case by stipulation is controlled by the disposition made of J. T. Rose, Former Collector of Internal Revenue, District of Georgia, v. Little Investment Company (D. C.) 86 F.(2d) 50, this day decided. It is accordingly ordered that the judgment be affirmed.

Question: This question concerns the first listed appellant. The nature of this litigant falls into the category "federal government (including DC)". Which category of federal government agencies and activities best describes this litigant?

Choices:
cabinet level department
courts or legislative
agency whose first word is "federal"
other agency, beginning with "A" thru "E"
other agency, beginning with "F" thru "N"
other agency, beginning with "O" thru "R"
other agency, beginning with "S" thru "Z"
Distric of Columbia
other, not listed, not able to classify

Answer: 4