Ezel / IRS Rulings / 200519050

CCA 200519050: Business is not a Railroad Retirement Tax Act employer

Number
200519050
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
January 4, 2005
Publicly released
May 13, 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 redacted business was not an employer under the Railroad Retirement Act or the Railroad Unemployment Insurance Act. Chief Counsel reviewed the board's opinion and the information the board supplied to the IRS. Counsel likewise concluded that the business was not an employer under the Railroad Retirement Tax Act and asked the IRS processing office to take appropriate action. The memorandum does not describe the business or explain the underlying facts.

Ruling snapshot

  • Question: Was the business an employer under the Railroad Retirement Tax Act?
  • Outcome: Advice: no, based on the board's submitted information.
  • Key authorities: Railroad Retirement Tax Act; IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200519050
Release Date: 5/13/2005

CC:TEGE:EOEG:ET1
POSTN-161040-04

UILC: 3231.01-00

date: January 04, 2005
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:

------------------------------------
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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 ------------------------------------ is not an employer under the Railroad Retirement Tax Act. Please take the appropriate action regarding this business.

__________
Janine Cook

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