CCA 200527016: Business found outside Railroad Retirement Tax Act coverage

Number

200527016

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

April 1, 2005

Publicly released

July 8, 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 business was not a covered employer under the Railroad Retirement Act or the Railroad Unemployment Insurance Act. After reviewing the board's opinion and the information it supplied, IRS Chief Counsel reached the same conclusion for the Railroad Retirement Tax Act. The memorandum directed an IRS processing office to take appropriate action concerning the business. It gives no facts explaining why the business fell outside coverage.

Ruling snapshot

Question: Is the redacted business a covered employer under the Railroad Retirement Tax Act?
Outcome: Advice given; the IRS concluded it was not covered.
Key authorities: Railroad Retirement Tax Act; UILC 3231.01-00.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200527016
Release Date: 7/8/2005
CC:TEGE:EOEG:ET1
POSTN-106558-05

UILC: 3231.01-00

date: April 01, 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 a covered 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 the ------------------------------------------------------------- ----------------------------------------- is not a covered employer under the jurisdiction of the Railroad Retirement Tax Act. Please take the appropriate action regarding this business.

_____
Janine Cook
cc: ----------------------------
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