Ezel / IRS Rulings / 200712043

CCA 200712043: Railroad employer name change sent for IRS processing

Number
200712043
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
December 20, 2006
Publicly released
March 23, 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.

Currency note: this determination was released in 2007
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 notified the IRS that a covered employer had changed its name. Chief Counsel forwarded the notice to the IRS submission processing office under the agencies' coordination procedure and asked that office to take the appropriate action. The released memo redacts the employer's name and the effective date. It provides no analysis of whether the business qualifies as a railroad employer and states no tax amount or liability.

Ruling snapshot

  • Question: What should IRS processing do with the Railroad Retirement Board's employer name change notice?
  • Outcome: Advice given: take the appropriate processing action.
  • Key authorities: Railroad Retirement Tax Act; IRS and Railroad Retirement Board coordination procedure.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200712043
Release Date: 3/23/2007
CC:TEGE:EOEG:ET2
POSTN-151226-06

UILC: 3231.01-00

date: December 20, 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 a notice announcing a name change of a covered employer, effective ----------------------, for the following:

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Please take the appropriate action regarding this business.

____
Janine Cook

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