U.S. Code » Title 26 » Subtitle Subtitle C— Employment Taxes › Chapter CHAPTER 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

26 U.S.C. § 3504

Acts to be performed by agents

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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.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1985–2025 · leading case: L. Karl Kittlaus v. United States, 41 F.3d 327 (7th Cir. 1994).
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L. Karl Kittlaus v. United States, 41 F.3d 327 (7th Cir. 1994). · cites it 2× “The government points to 26 U.S.C. § 3504 , which provides that where an agent has control over an employee’s wages, “all provisions of law” are applicable to both the agent and “the employer for whom such * * * agent acts.”
Morin v. Frontier Bus. Tech., 288 B.R. 663 (W.D.N.Y. 2003). · cites it 2× “, Ceres had designated Aapex as its agent pursuant to 26 U.S.C. § 3504 4 and 26 C.F.R. § 31.3504 -l(a) 5 .”
United States v. Mayo Found. for Med. Educ. & Rsch., 282 F. Supp. 2d 997 (D. Minn. 2003). “) MFMER is the agent of the Foundation under 26 U.S.C. § 3504 for purposes of withholding and remitting FICA taxes and filing related tax returns.”
Sta of Baltimore — ILA Container Royalty Fund v. United States, 621 F. Supp. 1567 (D. Md. 1985). “See 26 U.S.C. § 3504 ; Rev.Proc. 70-6, 1970- 1 C.”
Engelken v. United States, 823 F. Supp. 845 (D. Colo. 1993). “The taxes here were assessed against both EGT and against the partners of EGT as agents for the partnership, pursuant to 26 U.S.C. §§ 3504 (agent in control, receipt, custody or disposal of or pays wages of employees employed by employer is liable for taxes to same extent as…”
O'Brien v. Sagbolt LLC, 2025 NY Slip Op 05280 (N.Y. App. Div. 2025). · cites it 2× “As Supreme Court found, defendants have offered no statutory or regulatory provision to support this contention, and our research has only revealed the contrary ( see 26 USC § 3504 [permitting third-party agents to pay wages of employees and perform other acts required of…”
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