Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200651032
Release Date: 12/22/06
CC:TEGE:EOEG:ET1
POSTN-139597-06
UILC: 3231.01-00 date: September 19, 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 ceased to be an 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 ---ceased to be an employer under the Railroad Retirement Tax Act in ---, with compensation last paid on ---. Please take the appropriate action regarding this business.
____
Janine Cook