Definitions

ID:
Office:
UILC:
CCA_2010010513143632
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7701.00-00
Number: 201005035
Release Date: 2/5/2010
From: ---
Sent: Tuesday, January 05, 2010 1:14:42 PM
To: ---
Cc: ---
Subject: RE: Counsel assistance Requestl
Hi --- -
Please do go ahead and scan the taxpayer's position paper and send it in to us. I will have --- take a look at it and try to provide some assistance. It seems to me that the taxpayer is really trying to challenge the validity of the check-the-box regulations. This has been tried before (although not in this specific context) and the courts (in cases like Litriello and McNamee, among others) have uniformly upheld the validity of the check-the-box regs as a valid exercise of the Service's authority to promulgate rules classifying entities where Congressional intent is ambiguous. Those cases, and others like them, will have a lot of good ammunition to combat the taxpayer's Chevron arguments. The SSA argument is something new that I don't think we have considered before. I think it's a red herring, though. The Internal Revenue Code and regulations determine who the employer is. Also, SSA relies on information on Forms W-2 to compile earnings records which are used to determine eligibility for benefits. In cases like the one you are describing, the Forms W-2 (if properly completed and filed according to our rules) would show that the individuals worked in covered employment.
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