Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200736025
Release Date: 9/7/2007
CC:TEGE:EOEG:ET1
POSTN-115723-07
UILC: 3231.01-00 date: June 1, 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 an employer under the jurisdiction of 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 being an employer under the jurisdiction of the Railroad Retirement Tax Act effective ------, the date on which it last paid employees. We note that the RRB opinion indicates that former employees of ---. are now employed by -----, another covered employer.
Please take the appropriate action regarding this business.
____
Janine Cook cc:---