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Internal Revenue Bulletin:  2013-52 

December 23, 2013 


Table of Contents

Rev. Proc. 2013–39Rev. Proc. 2013–39

This revenue procedure describes and updates the procedure for requesting the IRS authorize a person to act as agent under section 3504 of the Code for purposes of income tax withholding, the Federal Insurance Contributions Act (FICA), and Railroad Retirement Tax Act (RRTA). Special instructions are also set forth for agents authorized to perform acts for purposes of the Federal Unemployment Tax Act (FUTA). Notice 95–18, Rev. Proc. 70–6, Rev. Proc. 80–4, and Notice 2003–70 are affected.

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