Ezel / IRS Rulings / 200543055

CCA 200543055: Railroad employer status report involved a name change

Number
200543055
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
July 13, 2005
Publicly released
October 28, 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

The Railroad Retirement Board reported that a business had ceased to be an employer under the railroad retirement and unemployment insurance laws. After reviewing that opinion and speaking with the taxpayer, IRS counsel said it believed the business had merely changed its name after an affiliation and was now a division within another entity. The memorandum asks IRS processing staff to take appropriate action, but does not expressly state that the business ceased to be an employer under the Railroad Retirement Tax Act. The names and dates are redacted.

Ruling snapshot

  • Question: How should IRS processing staff handle the Board's report that a railroad business ceased employer status?
  • Outcome: Advice given; counsel described a name change and affiliation.
  • Key authorities: Railroad Retirement Tax Act; IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

memorandum
Internal Revenue Service

Number: 200543055
Release Date: 10/28/2005
CC:TEGE:EOEG:ET1
POSTN-125377-05

UILC: 3231.01-00

date: July 13, 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 dated
------------------, that the following business ceased to be an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective ---------------------
-------:

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

We have reviewed the opinion of the RRB and, based upon the information submitted to us by the RRB and our subsequent phone conversation with the taxpayer, we believe that -----------------------------------------------------------------merely changed its name, effective ----------------------, after it became affiliated with the -------------------------------------
---------------------------------------------------------------------------------------------------------------------

- --------------. The new name with the -------------------------is --------------------------------------

----------------------------------------------------------------------------------------------------------------. --
------------ is a division within ---------------------------------------------------------.

POSTN-125377-05
2

Please take the appropriate action regarding this business.

____
Janine Cook

cc: ----------------------------
-------------------------------------------
--------------------------------------------
--------------------------------------------

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