§3504 — Acts to be performed by agents
2 cases·1 followed·1 cited—50% support
Statute Text — 26 U.S.C. §3504
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §31.3504-1 Designation of agent by application
- Treas. Reg. §Treas. Reg. §31.3504-1(a) In general.
- Treas. Reg. §Treas. Reg. §31.3504-1(b) Special rule for home care service recipients.
- Treas. Reg. §Treas. Reg. §31.3504-1(c) Effective/applicability dates.
- Treas. Reg. §Treas. Reg. §31.3504-2 Designation of payor to perform acts of an employer
- Treas. Reg. §Treas. Reg. §31.3504-2(a) In general.
- Treas. Reg. §Treas. Reg. §31.3504-2(b) Definitions—(1) Client.
- Treas. Reg. §Treas. Reg. §31.3504-2(c) Effects of designation.
- Treas. Reg. §Treas. Reg. §31.3504-2(d) Exceptions.
- Treas. Reg. §Treas. Reg. §31.3504-2(e) Examples.
- Treas. Reg. §Treas. Reg. §31.3504-2(f) Effective/applicability date.
2 Citing Cases
Barrett filed the Cross-Motion and Response to the Commissioner’s Motion arguing that limiting the WOTC and the EZEC to common law employers would “thwart Congressional intent.” Additionally, Barrett argues that it can claim the credits as a section 3504 agent and under the plain meaning of sections 51(k)(2), 1396, and 1397.
Explanation of Appeals and Collection Process Petitioner alleges that respondent did not provide him with an explanation of the appeals and collection process as required by section 3504 of the Internal Revenue Service (IRS) - 6 - Restructuring and Reform Act of 1998 (RRA 1998), Pub.