CCA 200628020: Business became an employer for railroad retirement tax

Plain-English summary

The Railroad Retirement Board told the IRS that a business had become an employer under the railroad retirement and unemployment insurance laws. Chief Counsel reviewed the Board's opinion and the information it provided, then agreed that the business had become an employer under the Railroad Retirement Tax Act. The business's identity and effective date are redacted. Chief Counsel asked the IRS processing office to take appropriate action.

Ruling snapshot

• Question: Did the business become an employer under the Railroad Retirement Tax Act?
• Outcome: Advice given: yes, effective on a redacted date.
• Key authorities: Railroad Retirement Tax Act; IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200628020
Release Date: 7/14/2006
CC:TEGE:EOEG:ET1
POSTN-110806-06

UILC: 3231.01-00

date: April 10, 2006
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 became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act on ----------------------:

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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 --------------------------------------------. became an employer under the Railroad Retirement Tax Act on ----------------------.
Please take the appropriate action regarding this business.

_____
Janine Cook