Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200601026
Release Date: 1/6/2006
CC:TEGE:EOEG:ET1
POSTN-139870-05
UILC: 3231.01-00 date: September 29, 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, upon reconsideration, is not a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective ---:
---
---
---
---
---
We have reviewed the opinion of the RRB and, based upon the information submitted to us by the RRB, we also conclude that ---. is not a covered employer under the Railroad Retirement Tax Act effective ---. Please take the appropriate action regarding this business.
____
Janine Cook