Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200546040
Release Date: 11/18/2005
CC:TEGE:EOEG:ET1
POSTN-125392-05
UILC: 3231.01-00 date: August 3, 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 a notice announcing a name change of a covered employer effective ---, for the following:
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An Employer Identification Number was not provided. Please take the appropriate action regarding this business.
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Janine Cook cc---