CCA 200844012: Business was not a railroad tax employer during the reviewed period

Number

200844012

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Employers v. Not Employers

Topics

Employment taxes

Code sections

§ 3231

Ruling dated

July 25, 2008

Publicly released

October 31, 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 advised the IRS that a redacted business was not a covered employer under the Railroad Retirement Act or the Railroad Unemployment Insurance Act during a specified period. The IRS reviewed the Board’s opinion and the information it submitted. It agreed that the business was not an employer for Railroad Retirement Tax Act purposes during that period. The memorandum directed the IRS entity unit to take the appropriate action for the business.

Ruling snapshot

Question: Was the business an employer subject to the Railroad Retirement Tax Act during the reviewed period?
Outcome: Advice given. The IRS agreed with the Railroad Retirement Board that the business was not an employer during the specified period.
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: 200844012
Release Date: 10/31/2008
CC:TEGE:EOEG:ET1
POSTN-125750-08

UILC: 3231.01-00

date: July 25, 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 was not a covered employer under the Railroad Retirement Act and
       the Railroad Unemployment Insurance Act for the period ---------------through ---------------
       -----------------------:

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

       We have reviewed the opinion of the RRB and, based upon the information submitted to
       us by the RRB, we also conclude that -----------------------------------was not an employer
       under the Railroad Retirement Tax Act for the period ---------------through --------------------
       -------. Please take the appropriate action regarding this business.


                                                      _____________________________
                                                              Janine Cook

       cc:

~~~

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