Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200825040
Release Date: 6/20/2008
CC:TEGE:EOEG:ET1
POSTN-103269-08
UILC: 3231.01-00 date: March 18, 2008 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 status of the following business as a covered employer under the jurisdiction of the Railroad Retirement Act and the Railroad Unemployment Insurance Act ended 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 status of --- as a covered employer under the jurisdiction of the Railroad Retirement Act, ended on ------, the last date on which employees were compensated due to termination of operations.
POSTN-103269-08 2
Please take the appropriate action regarding this business.
____
Janine Cook cc: