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CCA 200520028

Employers v. Not Employers

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
Summarize

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200520028
Release Date: 5/20/2005
CC:TEGE:EOEG:ET1:
POSTN-161453-04
UILC: 3231.01-00 date: February 15, 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, upon reexamination, that the following business continues to be an employer 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 ---continues to be an employer under the Railroad Retirement Tax Act. The prior determination, (copy enclosed) provided that ------ ceased to be an employer under the Act effective ---. Please take the appropriate action regarding this business.
Janine Cook cc:

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