Ezel / IRS Rulings / 200845048

CCA 200845048: Sale of remaining assets ended railroad employer status

Number
200845048
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
November 7, 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 redacted business had ceased to be an employer under the Railroad Retirement Act and Railroad Unemployment Insurance Act. The business had already stopped operating before it sold its remaining assets. Chief Counsel reviewed the Board’s opinion and concluded that Railroad Retirement Tax Act employer status ended no later than the asset-sale date. The processing unit was instructed to take appropriate action.

Ruling snapshot

  • Question: When did the business cease to be an employer under the Railroad Retirement Tax Act?
  • Outcome: Advice given. Employer status ended no later than the date it sold its remaining assets.
  • Key authorities: Railroad Retirement Tax Act; IRC § 3231

Full text (IRS public release)

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200845048
Release Date: 11/7/2008
CC:TEGE:EOEG:ET1
POSTN-125614-08

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 ceased to be an employer under 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 -------------------------------------ceased to be an employer under the Railroad Retirement Tax Act no later than ------------------, the date it sold its remaining assets. It had previously ceased operations. Please take the appropriate action regarding this business.

_____
Janine Cook
cc:

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