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the time the contribution was paid, lish the legal authority of the fiduciary whichever of such periods expires the need not accompany the claim, provided later, or if no contribution report was a statement is made in the claim showing filed, 2 years from the time the contribu that the contribution was paid by the tion was paid. No underpayment shall fiduciary and that he is still acting. In be adjusted under this section after the such cases, if a refund or interest is to receipt from the Board of formal notice be paid, letters testamentary, letters of and demand for payment based upon an administration, or other evidence may be assessment, but the entire amount as required to be submitted upon the resessed shall be paid to the Board pur ceipt of a specific request therefor. If & suant to such notice and demand.
claim is filed by a fiduciary or employer (Board Order 52–61, 17 F.R. 2305, Mar. 18, other than the one by whom the con1952, as amended by Board Order 80–114, 25 tribution was paid, the necessary docuF.R. 7486, Aug. 9, 1960]
mentary evidence shall accompany the § 345.13 Refunds.
claim. The claim form may be executed
by an agent of the employer on whose (a) In general. Section 8(e) of the
behalf the claim is made, but in such act provides that if more than the cor
case a power of attorney shall accompany rect amount of the employer's contribu
the claim. tion is paid with respect to any com
(e) Time limit. No refund shall be pensation and the overpayment cannot
allowed after the expiration of 3 years be adjusted, the amount of the over
from the time the contribution report payment shall be refunded in such man
was required to be filed or 2 years from ner and at such times (subject to the
the time the contribution was paid, statute of limitations properly applicable
whichever of such periods expires the thereto) as may be prescribed by regu
later, or if no contribution report was lations of the Board.
filed, 2 years from the time the contribu(b) When permitted. A claim for re
tion was paid. fund may be made only when the over
(Board Order 39-664, 4 F.R. 4372, Oct. 26, payments cannot be adjusted in accord
1939, as amended by Board Order 51-254, 16 ance with the procedure set forth in
F.R. 8797, Aug. 30, 1951; Board Order 54-253, 345.12.
19 F.R. 7265, Nov. 9, 1954; Board Order 60–114, (c) Form of claim. A claim for refund
25 F.R. 7486, Aug. 9, 1960) shall be made on Form DC-3 in accordance with the instructions and regula 8 345.14 Assessment and collection of tions applicable thereto. The prescribed contributions or underpayments of form may be obtained from the Board. contributions. There shall be set forth all grounds in (a) If any employer's contribution is detail and all facts alleged in support not paid to the Board when due or is not of the claim, including the amount and paid in full when due, the Board may, date of each payment to the Board of as the circumstances warrant, assess the the contribution for which refund is contribution or the deficiency and inclaimed, the name and address of the terest and penalty, if any (whether or employer who paid the contribution to not the deficiency is adjustable as an the Board, and the period covered by underpayment). the contribution report on which such (b) The amount of any such assesscontribution was reported.
ment will be collected, in accordance (d) Claim by fiduciary. If any con with the applicable provisions of law. tribution is paid by or on behalf of an If any employer liable to pay any conindividual who thereafter dies and a tribution neglects or refuses to pay the claim for refund or credit is filed by a same within ten days after notice and legal representative of the deceased, cer demand, the Board may collect such tified copies of the letters testamentary, contribution with such interest and letters of administration, or other similar other additional amounts as are required evidence shall be annexed to the claim, by law, by distraint and sale in the to show the authority of the executor, manner provided by law. administrator, or other fiduciary by (Board Order 62–17, 27 FR. 1416, Feb. 18, whom the claim is filed. If an executor, 1962] administrator, guardian, trustee, re
§ 345.15 Jeopardy assessment. ceiver, or other fiduciary pays any contribution and thereafter a claim for (a) Whenever in the opinion of the refund or credit is filed by the same fidu Board it becomes necessary to protect ciary, documentary evidence to estab the interests of the Government by ef
fecting an immediate reporting and col the employer for payment thereof, in any lection of an employer's contribution, case in which payment of the contributhe Board will assess the contribution tions is made before assessment under whether or not the time otherwise pre $ 345.14. scribed by law for filing the contribu (Board Order 54-253, 19 F. R. 7266, Nov. 9, tion report and paying such contribu 1954) tion has expired, together with all
& 345.18 Liens. penalties and interest thereon. Upon assessment, such contribution, penalty,
If any employer required to pay a conand interest shall become immediately
tribution neglects or refuses to pay the due and payable, and the Board shall
same after demand, the amounts (inthereupon issue immediately a notice cluding any interest, penalties, addiand demand for payment of the con
tional amount, or additions to such contribution, penalty, and interest.
tribution, together with any costs that (b) The collection of the whole or any
may accrue in addition thereto) shall be part of the amount of the Jeopardy as
a lien in favor of the United States upon sessment may be stayed by filing with
all property and rights to property, the Board a bond in an amount equal to
whether real or personal, belonging to the amount with respect to which the
such employer. stay is desired, and with such sureties (Board Order 39-664, 4 FR. 4373, Oct. 26. as the Board may deem necessary. Such
1939) bond shall be conditioned upon the pay § 345.19 Penalty for delinquent or false ment of the amount (together with inter
employers' contribution reports. est thereon) the collection of which is
(a) Delinquent reports. (1) Unless stayed, at the time at which, but for the
the employer required to file a contribujeopardy assessment, such amount would
tion report establishes to the satisfaction be due. In lieu of surety or sureties the
of the Board that a reasonable cause employer may deposit with the Board
exists for the delinquency, the failure to bonds or notes of the United States, or
file such contribution report on or before bonds or notes fully guaranteed by the
the due date shall cause a penalty to United States as to principal and inter
accrue of 5 percent of the amount of est, having a par value not less than the
such contribution if the failure is for amount of the bond required to be fur
not more than one (1) month, with an nished, together with an agreement au
additional 5 percent for each additional thorizing the Board in case of default
month or fraction thereof during which to collect or sell such bonds or notes
such failure continues, not exceeding so deposited. Upon refusal to pay, or
25 percent in the aggregate. failure to pay or give bond, the Board will immediately upon issuance of notice
(2) Every employer filing a contribu
tion report after the due date shall and demand for payment proceed to col
securely attach to the report a signed lect the contribution, penalty, and interest. If any employer liable to pay any
statement explaining the reason for the
delinquency. This declaration shall becontribution neglects or refuses to pay
come a part of the contribution report the same within ten days after notice
and shall be subject to the same penaland demand, the Board may collect such
ties for false or fraudulent statements contribution with such interest and
as are described on the face of Form other additional amounts as are author
DC-1. Upon receipt of this declaration ized by law, by distraint and sale in the
the Board shall determine whether a manner provided by law.
penalty for late filing shall be assessed (Board Order 62–17, 27 F.R. 1416, Feb. 16,
against the employer. 1962)
(b) False reports. I a fraudulent § 345.16 Interest.
employer's contribution report is made, If the employer's contribution is not the penalty is 50 percent of the underpaid to the Board when due and is not payment. adjusted under $ 345.12, interest accrues (c) Penalty on net amount. For the at the rate of 1 percent per month, or purpose of paragraph (a) of this section fraction of a month. Interest on past the amount of contribution required to due contributions from the due date be shown on Form DC-1 shall be reduced thereof until the date paid will be as by the amount of any part of the consessed after payment of the contribu tribution which is paid on or before the tions, and notice and demand made upon date prescribed for the payment of the
contribution and by the amount of any PART 370-MISCELLANEOUS credit against the contribution which
Sec. may be claimed upon the DC-1.
370.14 Posting notices to employees. (Board Order 62-17, 27 F.R. 1416, Feb. 15,
370.15 Failure of employer to report baso 1962)
year compensation. § 345.20 Assessments.
AUTHORITY: The provisions of this part The Director of Budget and Fiscal Op
370 issued under sec. 12, 52 Stat. 1107, as erations is authorized, on behalf of the amended; 45 U.S.C. 362, unless otherwise
noted. Board, to issue assessments of contributions, interest, and penalties, and no
$ 370.14 Posting notices to employees. tices and demands for payment thereof. Board Order 59-219, 24 F.R. 10200, Dec. 17,
Regional directors of the Board shall 1959)
arrange for the posting by employers of § 345.21 References to forms.
such notices to their employees as the
Board may provide in order to inform Any reference in the regulations in this part to any prescribed reporting or
such employees of their rights under the other form of the Board includes a ref
railroad retirement acts and the Railerence to any other form of the Board road Unemployment Insurance Act. prescribed in substitution for such pre Such notices shall be so posted in such scribed form.
numbers and in such places as may be (Board Order 39–664, 4 F.R. 4374, Oct. 26, necessary to insure that they will be seen 1939)
by the greatest number of employees. 8 345.22 Appeals.
(Interprets or applies sec. 5, 52 Stat. 1099,
as amended; 45 U.S.C. 355) (Board Order Appeals from determinations by em
39-737, 4 F.R. 4794, Dec. 8, 1939) ployees of the Board with regard to any matter arising under this part may be § 370.15 Failure of employer to report had in accordance with such regulations base year compensation. as the Board may from time to time
So long as an employer fails, for any prescribe.
reason, to report to the Board the com(Board Order 39-664, 4 F.R. 4374, Oct. 26, 1939]
pensation payable by such employer
during the base year to an employee who § 345.24 Records.
is claiming benefits under the Railroad (a) Every employer subject to contri
Unemployment Insurance Act, the butions for any calendar quarter shall,
amount of wages earned by such emwith respect to each such quarter, keep such permanent records as are necessary
ployee from such employer in the base to establish the total amount of compen
year as shown on any statement of either station paid to his employees, during
of the following types shall be deemed each such quarter for services performed
to be the base year compensation of such after June 30, 1939. The record should employee from such employer for the be in such form as to contain the infor purpose of paying benefits under the mation required to be shown on the Railroad Unemployment Insurance Act, quarterly contribution report. All rec
subject to adjustment of such benefits if ords required by the regulations in this
the base year compensation as subsepart shall be kept at a safe and convenient location accessible to inspection by
quently reported by the employer to the
Board is different from the amount of the Board or any of its officers or em
wages shown on such statement: ployees thereto designated. Such records
(a) Statements, under oath or othershall be at all times open for inspection
wise, signed by an official, or a duly auby such officers or employees.
thorized employee, of a Federal or State (b) Records required by the regula
governmental agency, based on reports tions in this part shall be maintained
made to the agency by the employer. for a period of at least 5 calendar years after the date the contribution to which
(b) Statements, under oath or other
wise, signed by an officer, or a duly authey relate becomes due, or the date the
thorized employee, of the employer, or, contribution is paid, whichever is later.
not so signed, on forms prepared by (Board Order 47-123, 12 F.R. 2329. Apr. 9. 1947, as amended by Board Order 67-67, 32
the employer. F.R. 9065, June 27, 1967)
113 F.R. 7738, Dec. 15, 1948]
SUBCHAPTER D-EMERGENCY REGULATIONS
PART 395-PLAN OF OPERATION ployment service functions shall be carDURING A NATIONAL EMERGENCY ried on through the period of a national
emergency in strict conformance with the Sec.
pertinent provisions of the Railroad Re395.1 Purpose.
tirement Act, the Railroad Unemploy8952 National emergency and effective date. 395.3 Policy.
ment Insurance Act, and the regulations 895.4 Malling instructions.
promulgated by the Board to administer 895.5 Organization and functions of the
those acts. Where the character of the Board, delegations of authority, and national emergency is such as to prevent unes of succession.
this, the stand-by regulations contained 895.6 Personnel, fiscal, and service func in this part shall obtain. It will be extions.
pected, however, that every effort shall 895.7 Operating regulations.
be made to return to normal operating 895.8 Regulations for employers.
practices as quickly as possible thereAUTHORITY: The provisions of this part after. 395 issued under sec. 10, 50 Stat. 314, &s amended; 45 U.S.C. 228) and sec, 12, 52 Stat. 8 395.4 Mailing instructions. 1107, as amended; 45 U.S.C. 362.
In a national emergency as defined in SOURCE: The provisions of this part 395 $ 395.2, all mail shall be directed to appear at 29 F.R. 15864, Nov. 26, 1964, unless Board offices at their normal locations. otherwise noted. Redesignated, 29 F.R. Through pre-positioned registration in16322, Dec. 5, 1964..
formation with the Registration and In$ 395.1 Purpose.
formation facilities of the United States (a) The Railroad Retirement Board
Post Office Department, mall will be rehas adopted a plan to provide basic or
directed automatically to the Board's re
location sites if offices at normal locaganization and methods of operation which may be needed to continue the un
tions become inoperative. interrupted payment of retirement, sur § 395.5 Organization and functions of vivor, unemployment, and sickness bene the Board, delegations of authority, fits and the continuation of employment and lines of succession. service under the Railroad Retirement (a) During a national emergency as Act (45 U.S.C. ch. 9) and the Railroad
defined in g 395.2, the respective funcUnemployment Insurance Act (45 U.S.C. tions and responsibilities of the Board, ch. 11) during a period of national emer the bureaus and offices, and the regional gency as defined in 8 395.2.
and district offices shall be to the extent (b) The plan is published to inform possible as set forth in the U.S. Governall interested persons of the circum
ment Organization Manual; where not stances and ways in which the Board will possible such functions and responsi
bilities may be exercised without regard organize and operate in a national emergency.
to any existing policy or procedure of
the Board. 8 395.2 National emergency and effec (b) The following delegation of autive date.
thority is made to provide continuity A period of national emergency shall of that organization in the event of a be deemed to exist and the provisions of
national emergency: this part shall become effective only (a)
(1) The chairman of the Board shall after an attack upon the United States, for the Board.
act with full administrative authority or at a time specified by the authority of
(2) In the absence or incapacity of the the President after such attack, and (b)
chairman of the Board, the authority of by order of the chairman of the Board
the chairman to act for the Board shall or his successor as set forth in $395.5,
pass to the available successor highest or when it is no longer possible to com
on the following list: municate with such official at his designated station.
Labor Member of the Board.
Management Member of the Board. $395.3 Policy.
Chief Executive Officer.
Director of Retirement Claims. To the greatest extent possible, pay
Director of Unemployment and sickness ment of benefits shall be made and em Insurance.
Director of Data Processing and Accounts. hereby authorized to appoint emergency Director of Budget and Fiscal Operations.
certifying officers: Director of Management Control.
Chief Executive Officer. The Regional Director highest on the fol Director, Office of Budget and Fiscal lowing list:
Director, Bureau of Retirement Claims. Chicago. New York.
Dire Kansas City.
tor, Bureau of Unemployment and Dallas. Cleveland. San Francisco.
Sickness Insurance. Atlanta.
Regional Directors, or
Deputy Regional Directors. (3) Except as may be determined
(1) The emergency certifying officers otherwise by the chairman of the Board
shall be empowered to certify: or his successor and as provided in
(a) Benefit payments under the Rail$$ 395.6 and 395.7, the duties of each
road Retirement Act, bureau or office head, or regional director
(5) Benefit payments under the Railshall be discharged in his absence or
road Unemployment Insurance Act. incapacity during a national emergency (c) Administrative expenses of the by the available staff member next in
Railroad Retirement Board. line of succession. Each bureau and
(ii) Emergency certifying officers shall office head, and each regional director
be appointed under the authority deleshall designate and pre-position the line
gated by this section when (a) normal of succession within his bureau, office
channels for certifying payments have or region. If no such designation has
been rendered inoperable, and
(b) been made, such duties shall be as
clearance has been obtained from the sumed by the available subordinate who
ranking official in line of succession as is highest in grade or, if there is more
set forth in § 395.5(b) (1) and (2) and than one, in length of Board service.
under such instructions and conditions (4) Emergency responsibility and au
as he may prescribe. Appointing officers thority under this section, once assumed,
shall observe the requirements of section shall be relinquished on direction of the
IV (A3 and A6) of the Emergency Disduly constituted higher authority acting
bursing Plan of the Department of the under the provisions of subparagraph
Treasury with respect to required signa(2) of this paragraph.
ture cards and bonds. [Board Order 64-135, 29 F.R. 15864, Nov. 26,
(3) In a national emergency, incum1964, as amended by Board Order 71-26, 36 F.R. 4980, Mar. 16, 1971)
bents of the following positions are desig
nated as emergency cashiers and are $395.6 Personnel, fiscal, and service authorized to receive and disburse cash functions.
for emergency administrative needs of (a) Personnel. In a national emer the Board: gency as defined in $395.2, when it is
Alternates no longer possible for a regional director, Chairman of the
Washington Liaison or the manager of the Seattle district Board.
Omcer. office, to communicate with the chair Management Member Labor Member of man of the Board or his successor as
of the Board.
the Board. set forth in § 395.5, complete responsi
Director, Office of
Budget and Fisbility and authority for administration
cal Operations. of the personnel function are delegated Chie! Executive OI None. to such regional director, or the Seattle ficer. district manager, for his respective
Atlanta OCD-OEP geographic area.
Deputy Regional Di
rector and nearby (b) Fiscal. (1) In a national emer
oficial, gency as defined in § 395.2, the chairman New York.--
Do. of the Board or his successor as set
Do. forth in $ 395.5 shall designate an in
Dallas dividual to assume the responsibilities
Deputy Regional Di
rector. of the Director of Budget and Fiscal Op Kansas City----- Deputy Regional Dierations in the event the Director or the
rector and nearby Assistant Director is unable to assume
official. San Francisco.--
Do. those responsibilities.
District Manager: (2) In a national emergency, incum Seattle
Occupant of Postbents of the following positions are
tion No. 7751-28.