Rev. Proc. 57-31

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to set forth the procedure to be followed in requesting authorization to act as agent under section 3504 of the Internal Revenue Code of 1954 for purposes of chapters 21, 22, 24 and 25, subtitle C, of the Code.

SEC. 2. BACKGROUND.

.01 Chapters 21, 22, 24 and 25, supra, relate to and are entitled the Federal Insurance Contributions Act, the Railroad Retirement Tax Act, the Collection of Income Tax at Source on Wages, and General Provisions Relating to Employment Taxes, respectively.

.02 The Commissioner of Internal Revenue has delegated authority to each District Director of Internal Revenue to grant authorizations under section 3504 of the Code. Delegation Order No. 6 (Revised), page -- this Bulletin.

.03 Prior to the effective date of this Revenue Procedure, agents requesting authorization under section 3504 were required to make application to the National Office of the Internal Revenue Service.

SEC. 3. INSTRUCTIONS.

.01 Application for authorization, as agent, to perform acts required of employers, under chapters 21, 22, 24 and 25, subtitle C of the Internal Revenue Code of 1954, should be made by the agent to the District Director with whom the agent will file returns. The application for authorization should be accompanied by a notice of appointment of agent executed by each employer for whom the agent is to act.

.02 The notice of appointment of agent must be signed by the owner, partner, member of the firm, fiduciary, or principal officer of a corporation with corporate seal affixed, and showing his title after the signature. The signature of a bookkeeper, accountant or manager is not acceptable.

.03 The employer must submit the properly executed notice to the agent who will transmit it to the District Director with a request for authority to act as agent of such employer.