26 U.S.C. § 3504 : US Code - Section 3504: Acts to be performed by agents

Search 26 U.S.C. § 3504 : US Code - Section 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 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.