Ezel / IRS Rulings / 200515020

CCA 200515020: Railroad employer status shifts between two businesses

Number
200515020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Ruling dated
October 20, 2004
Publicly released
April 15, 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 advised the IRS that one redacted business became an employer and another ceased to be an employer under the railroad retirement and unemployment insurance acts. Chief Counsel reviewed the board's opinion and the information it submitted. It concluded that the same employer status changes applied under the Railroad Retirement Tax Act as of redacted dates. The memo directed the IRS processing unit to take appropriate action and cited no numbered Code section.

Ruling snapshot

  • Question: Which of the two businesses was an employer under the Railroad Retirement Tax Act?
  • Outcome: Advice given: one became an employer and the other ceased to be one.
  • Key authorities: Railroad Retirement Tax Act; Railroad Retirement Board opinion.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200515020
Release Date: 4/15/2005
CC:TEGE:EOEG:ET1:
POSTN-161825-04

UILC: 3231.01-00

date: October 20, 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 one of the following businesses became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective --------------------and that the other business ceased to be an employer under the Acts effective ---------------------:

-------------------------------------------------------------------------------------------
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---------------------------------------------------------------------------------------------------------
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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 --------------------, and that ------
------------------------------------ceased to be an employer under the Act effective ---------------
-------. Please take the appropriate action regarding these businesses.

_____
Janine Cook-

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