Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200813040
Release Date: 3/28/2008
CC:TEGE:EOEG:ET1
POSTN-145866-07
UILC: 3231.01-00 date: December 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 dated ---
---, that the following business is 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 a covered employer under the Railroad Retirement Tax Act effective ---, the date on which it began operations with three employees using two locomotives leased from the --- and ---. In this regard, we defer to the RRB’s determination under the facts that ---. is a rail carrier subject to the jurisdiction of the Surface Transportation Board under part A of subtitle IV of title 49, a determination that is equally relevant for establishing application of the Railroad Retirement Act, the Railroad Unemployment Insurance Act, and the Railroad Retirement Tax Act.
POSTN-145866-07 2
Please take the appropriate action to reflect this decision.
____
Janine Cook cc: