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IRS Concedes Defeat on Long-Distance Telephone Tax (PDF-92kb)
IRS Concedes Defeat on Long-Distance Telephone Tax Author: James M. Grosser
In a victory for common sense, the Internal Revenue Service announced in Notice 2006-50 (May 25, 2006) that it will no longer enforce the communications services tax on long-distance calling services and certain other telephone communications services. The Internal Revenue Service reached this decision after its position regarding the application of the communications services tax to modern long-distance calling services was rejected by five separate U.S. Courts of Appeals.
This material is not intended to constitute a complete analysis of all tax considerations. Internal Revenue Service regulations generally provide that, for the purpose of avoiding United States federal tax penalties, a taxpayer may rely only on formal written opinions meeting specific regulatory requirements. This material does not meet those requirements. Accordingly, this material was not intended or written to be used, and a taxpayer cannot use it, for the purpose of avoiding United States federal or other tax penalties or of promoting, marketing or recommending to another party any tax-related matters.
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