CCA 200709060: Business is outside railroad employer coverage

Number

200709060

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

November 13, 2006

Publicly released

March 2, 2007

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 2007, 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 advised the IRS that a business was not a covered employer under the railroad retirement and unemployment insurance laws. Chief Counsel reviewed the Board's opinion and agreed that the business was not a covered employer under the Railroad Retirement Tax Act. It asked the IRS processing office to take the appropriate action. The business name and the Board's opinion and effective dates were redacted, so the public release does not state why the business fell outside coverage.

Ruling snapshot

Question: Was the business a covered employer under the Railroad Retirement Tax Act?
Outcome: Advice given. Chief Counsel concluded it was not a covered employer.
Key authorities: Railroad Retirement Tax Act; Railroad Retirement Act; Railroad Unemployment Insurance Act.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200709060
Release Date: 3/2/2007
CC:TEGE:EOEG:ET1
POSTN-143108-06

UILC: 3231.01-00

date: November 13, 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 dated
--------------------------, that the following business 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. Please take the appropriate action regarding this business.

____
Janine Cook

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