Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200519061
Release Date: 5/13/2005
CC:TEGE:EOEG:ET1
POSTN-165078-04
UILC: 3231.01-00 date: January 30, 2005 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 coverage terminated under the jurisdiction of the Railroad Retirement Act and the Railroad Unemployment Insurance Act, effective ---for the following company:
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We have reviewed the opinion of the RRB and, based upon the information submitted to us by the RRB, we also conclude that coverage terminated under the jurisdiction of the Railroad Retirement Tax Act (Act) for the --- effective POSTN-165078-04 2 ---, the date upon which it merged into the ------ and, thereby cease to exist. The ---. remains an employer under the Act. Please take the appropriate action regarding this business.
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Janine Cook