Ezel / IRS Rulings / 200151002

CCA 200151002: Business became a railroad employer in September 2000

Number
200151002
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
September 3, 2001
Publicly released
December 21, 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 told the IRS that a business became an employer under the Railroad Retirement Act and Railroad Unemployment Insurance Act on September 28, 2000. After reviewing the Board's opinion and the information submitted to it, Chief Counsel reached the same conclusion under the Railroad Retirement Tax Act. The memorandum asked an IRS service center to update its records. The business's name was removed from the public release.

Ruling snapshot

  • Question: When did the business become an employer under the Railroad Retirement Tax Act?
  • Outcome: Advice given: it became an employer effective September 28, 2000.
  • 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

SEP 03, 2001

Number: 200151002
Release Date: 12/21/2001
CC:TEGE:EOEG:ET1 - COR-131222-01
UILC: 3231.01-00

MEMORANDUM FOR DIRECTOR, INTERNAL REVENUE SERVICE CENTER Kansas City, MO
Attn: Entity Control

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

SUBJECT: CC:TEGE:EOEG:ET1 - COR-131222-01
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 became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective September 28, 2000:

We have reviewed the opinion of the RRB and, based upon the information submitted to the RRB, we also conclude that
became an employer under the Railroad Retirement Tax Act effective September 28, 2000. Please take the appropriate action regarding this business.

Will E. McLeod

cc:

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