Ezel / IRS Rulings / 200146007

CCA 200146007: Business is not a Railroad Retirement Tax Act employer

Number
200146007
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
June 8, 2001
Publicly released
November 16, 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 was not an employer under the Railroad Retirement Act or Railroad Unemployment Insurance Act, and that its employees' services were not covered under those Acts. After reviewing the Board's opinion and the submitted information, Chief Counsel also concluded that the business was not an employer under the Railroad Retirement Tax Act. It further concluded that its employees' services were not covered by that Act and asked the recipient to take appropriate action.

Ruling snapshot

  • Question: Is the business an employer, and are its employees' services covered, under the Railroad Retirement Tax Act?
  • Outcome: Advice given: the business is not an employer and the services are not covered.
  • Key authorities: Railroad Retirement Tax Act; IRC § 3231.

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
JUN 08 2001

Number: 200146007
Release Date: 11/16/2001
CC:TEGE:EOEG:ET1 - COR-114662-01
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-114662-01
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 is not an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act and services performed by its employees are not services covered under the Acts:

We have reviewed the opinion of the RRB and, based upon the information submitted to the RRB, we also conclude that
is not an employer under the Railroad Retirement Tax Act and that services performed by its employees are not services covered by the Act. Please take the appropriate action regarding this business.

Will E. McLeod cc:

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