Ezel / IRS Rulings / 9938014

CCA 9938014: Counsel concurs on an entity's railroad employer status

Number
9938014
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Employers v. Not Employers
Topics
Employment taxes
Ruling dated
June 24, 1999
Publicly released
September 24, 1999
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 1999, 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 1999
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 reviewed a Railroad Retirement Board opinion about an entity's status under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. Based only on the submitted information, Counsel agreed with the Board that the entity had become an employer under both laws. The released memorandum redacts the entity's identity and the effective date. It gives no further explanation of the Board's reasoning.

Ruling snapshot

  • Question: Had the entity become an employer under the two railroad Acts?
  • Outcome: Advice given: Chief Counsel concurred with the Board's conclusion.
  • Key authorities: Railroad Retirement Act; Railroad Unemployment Insurance Act.

Full text (IRS public release)

DEPARTMENT OF THE TREASURY
I N T E R N AL R E V E N U E S E R V I C E WASHINGTON, D.C. 20224

JUN 24 1999
CC:EBEO:6
UILC: 3231.01-00
Number: 199938014
Release Date: 9/24/1999
MEMORANDUM FOR

FROM: Chief, Branch 6, Office of the Associate Chief Counsel
(Employee Benefits and Exempt Organizations)

SUBJECT:
Railroad Retirement Act Tax Status

Attached for your information and appropriate action is a copy of a letter from the
Railroad Retirement Board concerning the status under the Railroad Retirement Act
and the Railroad Unemployment Insurance Act of:

We have reviewed the opinion of the Railroad Retirement Board and, based solely
upon the information submitted, concur in the conclusion that became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective

HARRY BEKER

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