Ezel / IRS Rulings / 200836028

CCA 200836028: Redacted business was not an employer under the Railroad Retirement Tax Act

Number
200836028
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Code sections
§ 3231
Ruling dated
May 21, 2008
Publicly released
September 5, 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 gave the IRS its opinion that a redacted business was not an employer under the Railroad Retirement Act or the Railroad Unemployment Insurance Act. Chief Counsel reviewed that opinion and the information the board submitted. It reached the same conclusion for purposes of the Railroad Retirement Tax Act. The IRS submission-processing office was directed to take the appropriate action for the business.

Ruling snapshot

  • Question: Was the redacted business an employer under the Railroad Retirement Tax Act?
  • Outcome: Advice given, it was not an employer
  • Key authorities: IRC § 3231; Railroad Retirement Act; Railroad Unemployment Insurance Act

Full text (IRS public release)

Office of Chief Counsel
Internal Revenue Service
Memorandum

Number: 200836028
Release Date: 9/5/2008
CC:TEGE:EOEG:ET1
POSTN-113845-08

UILC: 3231.01-00

date: May 21, 2008

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 is not an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:

---------------------------------------
----------------------------------------------------
------------------------------------------------
--------------------------------------------------------

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

_____
Janine Cook

cc: --------------

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