Ezel / IRS Rulings / 200929014

CCA identifies employment-tax exemptions for an international organization employee

Number
200929014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employment
Topics
Employment taxes
Code sections
§ 3121, § 3306, § 3401, § 6110
Ruling dated
June 22, 2009
Publicly released
July 17, 2009
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 2009, 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 2009
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

Chief Counsel Advice identifies possible employment-tax exemptions for an employee of an international organization. The memorandum states that the employee is exempt from income-tax withholding under section 3401(a)(5), from Federal Insurance Contributions Act taxes under section 3121(b)(15), and from Federal Unemployment Tax Act taxes under section 3306(c)(16). The writer asks the recipients to confirm whether that conclusion is correct.

Ruling snapshot

  • Question: Which employment taxes may not apply to an employee of an international organization?
  • Outcome: Advice given, the memorandum identifies exemptions under the cited Code provisions.
  • Key authorities: IRC §§ 3121(b)(15), 3306(c)(16), 3401(a)(5), and 6110(k)(3).

Full text (IRS public release)

ID: CCA_2009062212424247 Number: 200929014
Release Date: 7/17/2009
Office: -----------------------------
UILC: 3121.02-00

From: -----------------------------------
Sent: Monday, June 22, 2009 12:42:52 PM
To: -------------------
Cc: ------------------
Subject: RE: International Issue

O.k., we think we have the answer. As an employee of an International Org, she's exempt from IT under 3401(a)(5), exempt from FICA under 3121(b)(15), and exempt from FUTA under 3306(c)(16). I am a bit swamped with a brief but -------
-------------------, -----------------who deals with ET/Int'l issues came up with these cites in about 30 seconds.

If any of this doesn't sound right to either of you, please let me know.

Thanks,
--------------

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