N.Y. Comp. Codes R. & Regs. tit. 20 § 177.1
Tax Law, § 677
In the event wages or compensation of an employee or group of employees, employed by one or more employers, is paid by a fiduciary, agent or other person or if such fiduciary, agent or other person has the control, receipt, custody or disposal of such wastes or compensation, the Tax Commission may, subject to such terms and conditions as it deems proper, authorize such fiduciary, agent or other person to perform such acts as are required of such employer or employers under article 22 of the Tax Law and this Subchapter.
An application for authorization to act as agent must be filed with the Tax Commission and must be accompanied by a notice of appointment of agent executed by each employer for whom the agent is to act. The notice must clearly identify the employer by name and employer identification number and be signed by the owner, partner, member of the firm, fiduciary, or, if a corporation, by the officer authorized to execute such notice on behalf of the corporation. The notice for a corporation must set forth the executing officer's title or official capacity and have the corporate seal affixed thereto.
Upon approval of the application for authorization to act as agent, all provisions of the Tax Law (including penalties) and of this Subchapter applicable to employers become applicable to such fiduciary, agent or other person so authorized to act. However, each employer for whom such fiduciary, agent or other person is authorized to act remains subject to all provisions of the Tax Law (including penalties) and of this Subchapter applicable to an employer.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 177.1