Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200725033
Release Date: 6/22/2007
CC:TEGE:EOEG:ET1
POSTN-141840-06
UILC: 3231.01-00 date: November 06, 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 that the following business ceased to be a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act on ---:
---
---
---
---
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 to be a covered employer under the jurisdiction of the Railroad Retirement Tax Act on or about ---, the date it could no longer conduct railroad operations. However, it is not clear from the opinion when the last payments of compensation for prior services were made. Please take the appropriate action regarding this business.
____
Janine Cook cc:-