CCA 200512010: Counsel found two businesses outside railroad employer status

Number

200512010

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

June 6, 2004

Publicly released

March 25, 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 provided the IRS with an opinion concerning two businesses under railroad retirement and unemployment insurance laws. After reviewing it, IRS counsel concluded that one business had ceased to be an employer under the Railroad Retirement Tax Act as of a redacted date. It also concluded that the other was not a covered employer under that Act on the stated facts. The memorandum directs the IRS processing office to take appropriate action. Both businesses' identities are redacted.

Ruling snapshot

Question: What were the two businesses' employer statuses under the Railroad Retirement Tax Act?
Outcome: Advice: one ceased employer status; the other was not a covered employer.
Key authorities: Railroad Retirement Tax Act; IRC § 3231 (index classification).

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200512010
Release Date: 3/25/05
CC:TEGE:EOEG:ET1:
POSTN-163846-04

UILC: 3231.01-00

date: June 06, 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 concerning the following businesses under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:
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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 --------------------------- ceased to be an employer under the Railroad Retirement Tax Act (Act) effective --------------------------, and that, under these facts, ---------------------------------------is not a covered employer under the Act. Please take the appropriate action regarding these businesses.

_____
Janine Cook

cc:

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