CCA 200845049: Dissolution ended railroad employer status

Number

200845049

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.

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 stopped operations earlier, but the exact date was unknown, and it had not reported compensation to the Board since a redacted year. Chief Counsel concluded that Railroad Retirement Tax Act employer status ended no later than the date the state filed the company’s certificate of dissolution. The processing unit was instructed to take appropriate action.

Ruling snapshot

Question: When did the dissolved business cease to be an employer under the Railroad Retirement Tax Act?
Outcome: Advice given. Employer status ended no later than the state-filed dissolution date.
Key authorities: Railroad Retirement Tax Act; IRC § 3231

Full text (IRS public release)

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200845049
Release Date: 11/7/2008
CC:TEGE:EOEG:ET1
POSTN-125741-08

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 not later than --------------------, the date its certificate of dissolution was filed by the state. We note that the opinion indicates that the -------------------------------------had not reported compensation to the RRB from the year -------.
POSTN-125741-08
2

The company ceased operations some time before ---------------------but the exact date is
unknown. Please take the appropriate action regarding this business.

_____
Janine Cook

cc:

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