# Section 3504 Agent Employment Tax Liability; Correction
> **IRS** · Final regulations; correction. · Published 2014-01-24 · Effective 2014-01-24 · 79 FR 4077
## Document
- **Document number:** 2014-01389
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 4077
- **CFR reference:** 26 CFR 31
- **Publication date:** 2014-01-24
- **Effective date:** 2014-01-24
- **Treasury docket:** TD 9649
## Abstract

This document contains corrections to final regulations (TD 9649) that were published in the Federal Register on Thursday, December 12, 2013 (78 FR 75471). The final regulations are relating to agents authorized by the secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/01/24/2014-01389/section-3504-agent-employment-tax-liability-correction)
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