# 26 U.S.C. § 3504: Acts to be performed by agents Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 3504(a)(1). In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the Secretary, under regulations prescribed by him, is authorized to designate such fiduciary, agent, or other person to perform such acts as are required of employers under this title and as the Secretary may specify. Except as may be otherwise prescribed by the Secretary, all provisions of law (including penalties) applicable in respect of an employer shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the employer for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of employers. ## Regulations - [Treas. Reg. § 31.3504-1](/26/reg/31.3504-1.md): Designation of agent by application. (interprets § 3504) - [Treas. Reg. § 31.3504-2](/26/reg/31.3504-2.md): Designation of payor to perform acts of an employer. (interprets § 3504) ## Forms named in the regulations - [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf) - [Form 2678](https://www.irs.gov/pub/irs-pdf/f2678.pdf) ## Final rules - [79 FR 17860](https://www.federalregister.gov/documents/2014/03/31/2014-07152/designation-of-payor-to-perform-acts-required-of-an-employer) (2014): Designation of Payor To Perform Acts Required of an Employer - [78 FR 75471](https://www.federalregister.gov/documents/2013/12/12/2013-29664/section-3504-agent-employment-tax-liability) (2013): Section 3504 Agent Employment Tax Liability ## Leading cases - [Kittlaus v. United States, 41 F.3d 327 (7th Cir. 1994)](https://www.courtlistener.com/opinion/683191/l-karl-kittlaus-v-united-states/) ## Connections Cites: none Cited by: § 3134 Employee retention credit for employers subject to closure due to COVID–19; § 6432 Continuation coverage premium assistance Derived from: 1939 § 1632 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 471 - 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1660 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834