CCA 200514013: Business became a railroad employer on a redacted date

Number

200514013

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

September 13, 2004

Publicly released

April 8, 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 became an employer under the Railroad Retirement Act and Railroad Unemployment Insurance Act. Chief Counsel reviewed the board's opinion and the information it provided. It agreed that the business became an employer under the Railroad Retirement Tax Act as of the same redacted date. The memorandum asks the IRS processing unit to take appropriate action. The public release also redacts the business's identity.

Ruling snapshot

Question: Did the business become an employer under the Railroad Retirement Tax Act?
Outcome: Advice given: railroad employer status began on a redacted date.
Key authorities: Railroad Retirement Tax Act; IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200514013
Release Date: 4/8/2005

CC:TEGE:EOEG:ET1:
POSTN-161852-04

UILC: 3231.01-00

date: September 13, 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 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 effective ----------------------. Please take the appropriate action regarding this business.
_____
Janine Cook
cc:

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