Ezel / IRS Rulings / 200804021

CCA 200804021: Business became a railroad tax carrier after asset transfer

Number
200804021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
October 18, 2007
Publicly released
January 25, 2008
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 2008, 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 2008
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 advised the IRS that a business became a rail carrier employer under railroad retirement and unemployment insurance law. IRS counsel reviewed the board's opinion and concluded that the business also became a rail carrier under the Railroad Retirement Tax Act. The effective date was the redacted date when it received another rail carrier's assets and operating agreement rights by transfer. Counsel directed the IRS entity unit to take the appropriate action.

Ruling snapshot

  • Question: When did the business become a rail carrier under the Railroad Retirement Tax Act?
  • Outcome: Advice that carrier status began on the redacted transfer date.
  • Key authorities: IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200804021
Release Date: 1/25/2008
CC:TEGE:EOEG:ET1
POSTN-137530-07

UILC: 3231.01-00

date: October 18, 2007
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 a rail carrier employer under the jurisdiction of 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, we also conclude that ----------------------------------became a rail carrier under the jurisdiction of the Railroad Retirement Tax Act, effective ------------------, the date it received, by transfer, the assets and operating agreement rights of ------------------ -------------------, a rail carrier.

Please take the appropriate action regarding this business.

_____
Janine Cook
cc:

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