--- kind: "section" citation: "26 U.S.C. § 3504" title: "26" title_heading: "Internal Revenue Code" number: "3504" heading: "Acts to be performed by agents" release: "119-102" date: "2026-07-12" url: "https://uscodex.org/usc/26/3504" units: - "Subtitle C — Employment Taxes" - "Chapter 25 — General Provisions Relating to Employment Taxes" --- # §3504. Acts to be performed by agents In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the [wages](/usc/26/3121.md?p=a) of an [employee](/usc/26/3121.md?p=d) or group of [employees](/usc/26/3121.md?p=d), employed by one or more [employers](/usc/26/3231.md?p=a), 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](/usc/26/3231.md?p=a) 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](/usc/26/3231.md?p=a) shall be applicable to a fiduciary, agent, or other person so designated but, except as so provided, the [employer](/usc/26/3231.md?p=a) for whom such fiduciary, agent, or other person acts shall remain subject to the provisions of law (including penalties) applicable in respect of [employers](/usc/26/3231.md?p=a). ## Source credit (Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L. 85–866, title I, § 71, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) ## Notes ### 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.