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TREAS/IRS RIN: 1545-BJ31 Publication ID: Spring 2011 
Title: Designation of Person To Perform Acts of an Employer 
Abstract: Addtion of 26 CFR section 31.3504-2 allows the Service to designate certain persons to perform acts required of an employer for purposes of subtitle C, Employment Taxes and Collection of Income Tax of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 31   
Legal Authority: 26 USC 3504    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-102966-10 Drafting attorney: Jeanne R. Singley (202) 622-0047 Reviewing attorney: Paul J. Carlino (202) 622-6040 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jeanne R. Singley
Attorney
Department of the Treasury
1111 Constitution Avenue NW., Room 4322,
Washington, DC 20224
Phone:202 317-4797
Fax:202 317-4773
Email: jeanne.r.singley@irscounsel.treas.gov