CCA 200520029: IRS withdraws earlier railroad employer status determination

Number

200520029

Outcome

Revocation

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

February 15, 2005

Publicly released

May 20, 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 reconsidered a prior determination about a business's status under the Railroad Retirement Act and Railroad Unemployment Insurance Act and recommended revoking it. After reviewing the Board's opinion, IRS Chief Counsel likewise concluded that its earlier determination of the business's employer status under the Railroad Retirement Tax Act should be revoked. The memo asks IRS processing staff to take the appropriate action. The business's identity, the earlier determination date, and its effective date are redacted.

Ruling snapshot

Question: Should the prior railroad employer status determination be revoked after the Railroad Retirement Board's reexamination?
Outcome: IRS Chief Counsel concluded the prior determination should be revoked.
Key authorities: Railroad Retirement Tax Act; IRC § 3231 (employer definitions).

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200520029
Release Date: 5/20/2005

CC:TEGE:EOEG:ET1:
POSTN-161453-04

UILC: 3231.01-00

date: February 15, 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, upon reexamination, that a determination dated ------------------------concerning the following business under the Railroad Retirement Act and the Railroad Unemployment Insurance Act be revoked:

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

We have reviewed the opinion of the RRB and, based upon the information submitted to us by the RRB, we also conclude that the opinion concerning the employer status of -------------------------
---------------- under the Railroad Retirement Tax Act be revoked. The prior determination (copy enclosed) provided that -----------------------------------------became an employer under the Act effective -----------------. Please take the appropriate action regarding this business.

Janine Cook cc:

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