CCA 200814023: Business no longer treated as a railroad employer

Number

200814023

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

December 18, 2007

Publicly released

April 4, 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.

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 told the IRS that a business was not a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. After reviewing the Board's opinion and the information it supplied, Chief Counsel agreed that the business was not an employer under the Railroad Retirement Tax Act. The advice ties that conclusion to the redacted date when the business last had an employee conducting rail operations. It asks the IRS processing unit to take appropriate action for the business.

Ruling snapshot

Question: Was the business an employer under the Railroad Retirement Tax Act?
Outcome: Advice given: it was not an employer after the redacted date described in the memorandum.
Key authorities: Railroad Retirement Tax Act; IRC § 3231.

Full text (IRS public release)

Office of Chief Counsel

Memorandum
Internal Revenue Service

Number: 200814023
Release Date: 4/4/2008
CC:TEGE:EOEG:ET1
POSTN-147968-07

UILC: 3231.01-00

date: December 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 determination that the following business is not a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:

---------------------------------------------------------
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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 -------------------------------------------------------is not an employer under the Railroad Retirement Tax Act, since ----------------------, the date it last had an employee conducting rail operations. Please take the appropriate action regarding this business.

_____
Janine Cook cc: -------------------------------------------------------------------

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