Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service memorandum
CC:TEGE:EOEG:ET1
POSTN-141844-06
Number: 200650015
Release Date: 12/15/2006
UILC: 3231.01-00 date: October 23, 2006 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 dated
---, that the following business became 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 --- became a covered employer under the Railroad Retirement Tax Act effective ---.
However, the RRB opinion indicates that its employees were paid by another entity, --
---, prior to ---. Please take the appropriate action regarding this business.
____
Janine Cook cc:-