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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This Revenue Procedure describes and updates the procedure for requesting the IRS authorize a person to act as agent under section 3504 of the Internal Revenue Code (Code) and §31.3504–1 of the Employment Tax Regulations for purposes of Chapters 21, 22, 24, and 25 of the Code. Special instructions are also set forth for agents authorized to perform acts for purposes of Chapter 23 of the Code.

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▸Contents — Internal Revenue Bulletin 2013-52
Internal Revenue Bulletin 2013-52

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