Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200601025
Release Date: 1/6/2006
CC:TEGE:EOEG:ET1
POSTN-137098-05
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 its opinion that the following business ceased being a covered rail carrier employer under the jurisdiction of the Railroad Retirement and Railroad Unemployment Insurance Acts on ------:
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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 being a covered rail carrier employer under the Railroad Retirement Act on ---.
Please take the appropriate action regarding this business.
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Janine Cook cc