CCA 00906004: the same conclusion as the Railroad Retirement Board, reached on the Board's own information
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This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.
Plain-English summary
The Office of Chief Counsel tells the Director of Submission Processing in Cincinnati that a business has become an affiliated employer for railroad retirement tax purposes. The memorandum runs one page. Under a standing coordination procedure between the Service and the Railroad Retirement Board, the Board had already given its opinion that the business became an affiliated employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act as of a particular date. Chief Counsel reviewed that opinion and reached the same result under the Railroad Retirement Tax Act, saying in terms that the conclusion rests on the information the Board submitted. The effective date is the beginning of the first year in which the business was both under common control with a rail carrier and performing services in connection with railroad transportation. The Entity Unit is told to take the appropriate action.
What survives redaction is worth noting. The business and its address are replaced by runs of dashes rather than by the bracketed LEGEND placeholders the examination letters in this corpus use, and the effective date is a dash run in both places it appears. What is left is the legal test and nothing else: no name, no date, no industry, no dollar figure. The memorandum also prints no numeric Code section anywhere. It names three statutes by title, the Railroad Retirement Act, the Railroad Unemployment Insurance Act and the Railroad Retirement Tax Act, and leaves the reader to supply the provisions. The UILC code assigned to it, 3231.01-00, points at section 3231, but the document does not cite that section, so code_sections records that none was cited rather than supplying one this document never printed.
A separate point concerns section 6110 itself. This memorandum carries no disclosure paragraph at all. The string 6110 does not appear anywhere in the text. Seven other index rows share the same UILC code, all released on December 12, 2008, and none has been transcribed into this corpus yet, so whether the omission is a trait of these railroad coordination memoranda is not something the corpus can answer today. The PDF yielded a clean text layer and no scanning corrections were needed.
Ruling snapshot
- Question: Did a business become an affiliated employer under the Railroad Retirement Tax Act, and from what date?
- Outcome: Advice given. Chief Counsel agreed with the Railroad Retirement Board that the business became an affiliated employer, effective the beginning of the first year it was both under common control with a rail carrier and performing services in connection with railroad transportation, and directed Submission Processing to act.
- Key authorities: The Railroad Retirement Tax Act, the Railroad Retirement Act and the Railroad Unemployment Insurance Act, each named by title only. No numeric Code section is cited.
Full text (IRS public release)
Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200906004
Release Date: 2/6/2009
CC:TEGE:EOEG:ET1
POSTN-136824-08
UILC: 3231.01-00
date: October 20, 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 became an affiliated 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 ------------------------------------became an affiliated
employer under the Railroad Retirement Tax Act, effective ----------------------, the
beginning of the first year it was both under common control with a rail carrier and
performed services in connection with railroad transportation. Please take the
appropriate action regarding this business.
_____________________________
Janine Cook
cc:
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