Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200725030
Release Date: 6/22/2007
CC:TEGE:EOEG:ET1
POSTN-114685-07
UILC: 3231.01-00 date: May 22, 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 dated ---
---, that the following business is not a covered employer under the
Railroad Retirement Act and the Railroad Unemployment Insurance Act:
---
---
---
---
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. Please take the appropriate action regarding this business.
____
Janine Cook cc: