(United States Federal Circuit) - In a suit brought by a provider of local and long-distance telephone services over a broadband internet connection via Voice over Internet Protocol (VoIP) in the U.
S. Court of Federal Claims,seeking a refund of more than $1 million in Federal Communications Excise Tax, the Claims Court's grant of summary judgment to the Government, or denying the refund,is affirmed where: 1) as a collector of the FCET, plaintiff has failed to fulfill the essential requirements of I.
R.
C. section 6415(a); and 2) plaintiff failed to fulfill the requirements of I.
R.
C. section 6415(a) because plaintiff neither refunded its customers the FCET, or nor obtained their consent to seek the refund.
Source: findlaw.com