Ezel / IRS Rulings / 201550036

Employment tax employer regulations identified for review

Number
201550036
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Definitions
Topics
Employment taxes
Code sections
§ 3401, § 3501
Ruling dated
July 23, 2015
Publicly released
December 11, 2015
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 2015, 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 2015
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

Following an employment tax discussion, Chief Counsel provided temporary regulations under IRC § 3501 and Announcement 85-113. It also identified portions of the regulations defining an employer under IRC § 3401(d) that might help resolve the question. The email did not state a final conclusion on the underlying facts.

Ruling snapshot

  • Question: Which employment tax authorities could help analyze who qualified as the employer?
  • Outcome: Advice given
  • Key authorities: IRC §§ 3401(d), 3501; Treas. Reg. §§ 31.3401(d)-1(f), 31.3401(d)-1(g), 3501(a)-1T; Announcement 85-113

Full text (IRS public release)

ID: CCA-07230412-15
UILC: 3401.00-00

Number: 201550036
Release Date: 12/11/2015
From: ------------------
Sent: Thursday, July 23, 2015 4:12 PM
To: ------------------------
Cc: ------------------------------------------
Bcc:
Subject: RE: --------------------Employment Tax Question

----------, thank you for taking the time to talk with us this afternoon. As promised, attached are copies of §3501(a)-1T, Q&A-5 and Announcement 85-113, which we referred to in our discussion. In addition, we promised to look at the section 3401(d) regulations, and believe that §31.3401(d)-1(f) and the last sentence of §31.3401(d)-1(g) may be helpful. Please let us know if there is anything more we may do. My telephone number is --------------------. It was a pleasure talking with you, -------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace