Employers v. Not Employers

Office of Chief Counsel
Internal Revenue Service
Memorandum
Number: 200842041
Release Date: 10/17/2008
CC:TEGE:EOEG:ET1
POSTN-121602-08
UILC: 3231.01-00 date: July 07, 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 following business ceased being an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act on ---:
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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 ---ceased being an employer under the Railroad Retirement Tax Act on ---, the date of its merger with another entity. Please take the appropriate action regarding this business.
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Janine Cook cc: ---