Ezel / IRS Rulings / 200141032

CCA 200141032: Business ceased to be a railroad tax employer

Number
200141032
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
July 12, 2001
Publicly released
October 12, 2001
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2001, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2001
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

The Railroad Retirement Board advised the IRS that a business had ceased to be an employer under two railroad benefit laws at the end of 1998. After reviewing the board's opinion and the information submitted to it, IRS counsel agreed that the business ceased to be an employer under the Railroad Retirement Tax Act effective December 31, 1998. The memo asked the recipient to take appropriate action regarding the business. The business's identity and the underlying facts are redacted from the public release.

Ruling snapshot

  • Question: Was the business still an employer under the Railroad Retirement Tax Act after December 31, 1998?
  • Outcome: Advice given; IRS counsel concluded that employer status ended on that date.
  • Key authorities: Railroad Retirement Tax Act; IRC § 3231 (index classification).

Full text (IRS public release)

DEPARTMENT OF THE TREASURY
I N T E R N AL R E V E N U E S E R V I C E WASHINGTON, D.C. 20224

JUL 12 2001

Number: 200141032
Release Date: 10/12/2001
CC:TEGE:EOEG:ET1 - COR-120977-01
UILC: 3231.01-00

MEMORANDUM FOR

FROM: Office of Division Counsel/Associate Chief Counsel
(Tax Exempt and Government Entities)

SUBJECT: CC:TEGE:EOEG:ET1 - COR-120977-01
Railroad Retirement Act Tax Status

In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business ceased being an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective December 31, 1998:

We have reviewed the opinion of the RRB and, based upon the information submitted to the RRB, we also conclude that ceased being an employer under the Railroad Retirement Tax Act effective December 31, 1998. Please take the appropriate action regarding this business.

Will E. McLeod cc:

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