Ezel / IRS Rulings / 200152021

CCA 200152021: Railroad retirement employer status ended for several businesses

Number
200152021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231, § 6110
Ruling dated
September 26, 2001
Publicly released
December 28, 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 one redacted business ceased to be an employer under the Railroad Retirement Act and Railroad Unemployment Insurance Act on December 31, 1995. Other redacted businesses ceased to be employers under those Acts on December 31, 2000. After reviewing the Board's opinion and the information submitted to it, IRS counsel reached the same effective date conclusions under the Railroad Retirement Tax Act. It asked the service center to take appropriate action. The public memorandum does not identify the businesses or describe their activities.

Ruling snapshot

  • Question: When did the businesses cease to be employers under the Railroad Retirement Tax Act?
  • Outcome: Advice given: one effective December 31, 1995, and the others effective December 31, 2000.
  • Key authorities: IRC § 3231; Railroad Retirement Act; Railroad Unemployment Insurance Act.

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 26, 2001

Number: 200152021
Release Date: 12/28/2001
CC:TEGE:EOEG:ET1 - COR-137343-01
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-137343-01
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 ceased to be an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective December 31, 1995 and that ceased to be employers under the Acts effective December 31, 2000. All businesses have the same contact person and address:

We have reviewed the opinion of the RRB and, based upon the information submitted to the RRB, we also conclude that
ceased to be an employer under the Railroad Retirement Tax Act effective December 31, 1995, and that
ceased to be employers under the Act effective December 31, 2000. Please take the appropriate action regarding these businesses.

Will E. McLeod cc:

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