Ezel / IRS Rulings / 200519073

CCA 200519073: Business is not a Railroad Retirement Tax Act employer after reconsideration

Number
200519073
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.

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

On reconsideration, 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 submitted to it. 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 what prompted reconsideration.

Ruling snapshot

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

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200519073
Release Date: 5/13/2005
CC:TEGE:EOEG:ET1
POSTN-165910-04

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 on reconsideration 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 the
RRB, we also conclude that ----------------------is not an employer under the Railroad Retirement
Tax Act. Please take the appropriate action regarding this business.

Will E. McLeod

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

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