Ezel / IRS Rulings / 200601026

CCA 200601026: Reconsidered railroad employer status rejected

Number
200601026
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
September 29, 2005
Publicly released
January 6, 2006
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 2006, 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 2006
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

After reconsideration, the Railroad Retirement Board concluded that a business was not a covered employer under the railroad retirement and unemployment statutes as of a redacted date. Chief Counsel reviewed the Board's opinion and information, and reached the same conclusion for the Railroad Retirement Tax Act. The memorandum tells the IRS processing unit to take appropriate action. The business name and effective date are redacted.

Ruling snapshot

  • Question: Is the business a covered employer under the Railroad Retirement Tax Act?
  • Outcome: Advice given; it is not a covered employer from the redacted effective date.
  • Key authorities: Railroad Retirement Tax Act; Railroad Retirement Act; Railroad Unemployment Insurance Act.

Full text (IRS public release)

Office of Chief Counsel
Internal Revenue Service

Memorandum
Number: 200601026
Release Date: 1/6/2006
CC:TEGE:EOEG:ET1
POSTN-139870-05
UILC: 3231.01-00

date: September 29, 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, upon reconsideration, is not a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective ---------------------:

---------------------------
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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 --------------------------. is not a covered employer under the Railroad Retirement Tax Act effective ---------------------. Please take the appropriate action regarding this business.

_____
Janine Cook

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