CCA 200519075: Two businesses are not Railroad Retirement Tax Act employers

Number

200519075

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

September 30, 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 two redacted businesses were not employers 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 neither business was an employer under the Railroad Retirement Tax Act and asked the IRS processing office to take appropriate action. The memorandum does not describe the businesses or explain the underlying facts.

Ruling snapshot

Question: Were the two businesses employers under the Railroad Retirement Tax Act?
Outcome: Advice: neither was an employer, 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: 200519075
Release Date: 5/13/2005
CC:TEGE:EOEG:ET1
POSTN-165915-04
UILC: 3231.01-00

date: September 30, 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 businesses are not employers 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 ---------------------and ----------------------------------------------are not employers under the Railroad Retirement Tax Act. Please take the appropriate action regarding these businesses.

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