Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200712043
Release Date: 3/23/2007
CC:TEGE:EOEG:ET2
POSTN-151226-06
UILC: 3231.01-00 date: December 20, 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 a notice announcing a name change of a covered employer, effective ---, for the following:
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Please take the appropriate action regarding this business.
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Janine Cook