Ezel / IRS Rulings / 200512012

CCA 200512012: Business was not a railroad tax employer

Number
200512012
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
March 5, 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.

Currency note: this determination was released in 2005
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 was not an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. After reviewing that opinion and the submitted information, IRS counsel also concluded that the business was not an employer under the Railroad Retirement Tax Act. The memorandum directs the IRS processing office to take appropriate action. The released copy redacts the business's identity and states no effective date.

Ruling snapshot

  • Question: Was the business an employer for Railroad Retirement Tax Act purposes?
  • Outcome: Advice: no.
  • Key authorities: Railroad Retirement Tax Act; IRC § 3231 (index classification).

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200512012
Release Date: 3/25/05
CC:TEGE:EOEG:ET1:
POSTN-164022-04

UILC: 3231.01-00

date: March 05, 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 that the following business is not an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:
---------------------------------
------------------------------------------------------------------------------
---------------------------------------------------
-----------------------------------------------------
-------------------------------------------------------------------

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

_____
Janine Cook

cc:

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace