CCA 200519072: Railroad employer status began and ended on redacted dates

Number

200519072

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

October 22, 2003

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.

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 became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act, then later ceased being one. Chief Counsel reviewed the board's opinion and the information submitted to it. Counsel reached the same conclusion for the Railroad Retirement Tax Act and asked the IRS processing office to take appropriate action. Both effective dates and the underlying business facts are redacted.

Ruling snapshot

Question: When did the business enter and leave employer status under the Railroad Retirement Tax Act?
Outcome: Advice: status began and ended on separate redacted dates.
Key authorities: Railroad Retirement Tax Act; IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200519072
Release Date: 5/13/2005
CC:TEGE:EOEG:ET1
POSTN-165908-04
UILC: 3231.01-00

date: October 22, 2003
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 -----------------, but ceased to be an employer under the Acts effective -------
---------------------:

-------------------------------------------------
------------------------------------------------------------------------------
-----------------------------------------------
-----------------------------------------------------

We have reviewed the opinion of the RRB and, based upon the information submitted to the
RRB, we also conclude that --------------------------------------------------became an employer under the
Railroad Retirement Tax Act effective -----------------and ceased to be an employer under the Act
effective ----------------------. Please take the appropriate action regarding this business.

Will E. McLeod

----------------------------------
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