Title 26 — Internal Revenue CodeRelease 119-73not60
§3504 Acts to Be Performed by Agents
Title 26 › Subtitle Subtitle C— Employment Taxes › Chapter 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES › § 3504
Summary
The Secretary can name a fiduciary, agent, or other person who controls or pays wages to perform an employer's duties under this title, following rules the Secretary makes. Unless the Secretary says otherwise, both that person and the employer are subject to the same laws and penalties.
Full Legal Text
Title 26, §3504
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in three places. 1958—Pub. L. 85–866 substituted “title” for “subtitle” in first sentence.
Statutory Notes and Related Subsidiaries
Effective Date
of 1958 Amendment Pub. L. 85–866, title I, § 71, Sept. 2, 1958, 72 Stat. 1660, provided that the amendment made by that section is effective with respect to remuneration paid after Dec. 31, 1954.
Reference
Citations & Metadata
Citation
26 U.S.C. § 3504
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60