Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200719010
Release Date: 5/11/2007
CC:TEGE:EOEG:ET1
POSTN-103494-07
UILC: 3231.01-00 date: March 21, 2007 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 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 the --- ceased being a covered employer under the jurisdiction of the Railroad Retirement Tax Act effective ---. We note that --- appears to have been a single member ---and may have been disregarded as a separate entity for federal tax purposes. It is unknown, therefore, if --- or its owner has filed the required employment tax returns. Please take the appropriate action regarding this business.
____
Janine Cook