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, denying the refund, is affirmed where: 1) as a collector of the FCET, plaintiff has failed to fulfill the necessary 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, nor obtained their consent to seek the refund.

Appellate Information

• Published 2017/04/27

Judges

• WALLACH

Court

• United States Federal Circuit

Counsel