Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200521027
Release Date: 5/27/2005
CC:TEGE:EOEG:ET1
POSTN-161046-04
UILC: 3231.01-00 date: December 10, 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 business ceased to be an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective ---:
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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 ---ceased to be an employer under the Railroad Retirement Tax Act effective ---. Please note that on ------, we concurred with the RRB that ---, with respect to its operation of the former ---, became an employer under the RRTA on ---.
Please take the appropriate action regarding this business.
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Janine Cook