Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200745019
Release Date: 11/9/2007
CC:TEGE:EOEG:ET1
POSTN-119985-07
UILC: 3231.01-00 date: August 8, 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
This is a correction to our memorandum dated June 27, 2007.
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 is held to be an employer under the jurisdiction of the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective ------, the date of its acquisition by a covered employer:
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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 --- is held to be an employer under the jurisdiction of the Railroad Retirement Tax Act effective ------.
Please take the appropriate action regarding this business.
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Janine Cook cc: ---