CCA 200509020: IRS agrees with railroad employer status determination

Number

200509020

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

October 19, 2004

Publicly released

March 4, 2005

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 2005, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

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 informed the IRS that a business had become an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. Chief Counsel reviewed the Board's opinion and agreed that the business became an employer under the Railroad Retirement Tax Act as of the redacted date. The memorandum asks the IRS processing office to take appropriate action regarding the business. The employer's identity and effective date were redacted from the public release.

Ruling snapshot

Question: Should the IRS treat the business as an employer under the Railroad Retirement Tax Act?
Outcome: Advice: the IRS agreed with the Railroad Retirement Board's employer status determination.
Key authorities: Railroad Retirement Tax Act (IRC § 3231); Railroad Retirement Act; Railroad Unemployment Insurance Act.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200509020
Release Date: 3/4/05
CC:TEGE:EOEG:ET1
POSTN-160143-04

UILC: 3231.01-00

date: October 19, 2004
to: Director, Submission Processing
Cincinnati, OH
Attn: Entity Unit

from: Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities)

subject: Railroad Retirement Tax Act 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 dated ----------------------------, that the following business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective --------- ---------------------:

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

____
Janine Cook
cc:

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