Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200737038
Release Date: 9/14/2007
CC:TEGE:EOEG:ET1
POSTN-117884-07
UILC: 3231.01-00 date: June 11, 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 on ---, the date on which it lost its status as a legal entity:
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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 an employer under the jurisdiction of the Railroad Retirement Tax Act on ------, the date on which it lost its status as a legal entity and became non-existent as a result of corporate merger.
POSTN-117884-07 2
Please take the appropriate action regarding this business.
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Janine Cook cc: ---
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