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AccessMyLibrary    Browse    J    Journal of Accountancy    OCT-08    Court hangs up on phone tax refund.

Court hangs up on phone tax refund.

Publication: Journal of Accountancy

Publication Date: 01-OCT-08

Author: Upshaw, Alice A. ; Pulliam, Darlene
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COPYRIGHT 2008 American Institute of CPA's

The Court of Federal Claims held that the statute of limitations applies to taxpayers who paid the telephone excise tax through carriers and were not required to file returns related to it.

Until May 2006, the IRS contended that telephone toll charges that varied only with elapsed time but not distance were subject to the 3% federal excise tax. It had been instructing carriers to collect and remit...

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