Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200513026
Release Date: 4/1/2005
CC:TEGE:EOEG:ET1:
POSTN-161891-04
UILC: 3231.01-00 date: June 7, 2004 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 businesses are not employers under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:
---
---
---
---
---
---
We have reviewed the opinion of the RRB and, based upon the information submitted to us by the RRB, we also conclude that ------ and ---are not employers under the Railroad Retirement Tax Act (Act). However, we do not have enough information, particularly in light of the dissent, to determine whether service performed by employees of ------should be viewed as covered employee service under the Act. Please take the appropriate action regarding these businesses.
____
Janine Cook-