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Sometime in 1999, petitioners received a flyer from an
entity named Tax Audit Protection, Inc. The flyer provided
information about Alpha Telcom pay phones. It stated that owners
of Alpha Telcom pay phones qualified for tax credits for
compliance with the Americans with Disabilities Act of 1990
(ADA), Pub. L. 101-336, 104 Stat. 327, and that “owners of Alpha
Telcom payphones” could be eligible for tax credits of $2,500 per
phone, up to $5,000 maximum, per year. The flyer identified a
person named George Mariscal as the president of the company.
Alpha Telcom modified the pay phones to be accessible to the
disabled: (1) By adjusting the cord length so that the pay
phones would be accessible to the wheelchair bound, and/or (2) by
installing volume controls to make them more useful to the
hearing impaired, and/or (3) by reducing the height at which the
pay phones were installed. Alpha Telcom represented to investors
that the modifications made to the pay phones complied with ADA
requirements. The ATC pay phone agreement states that “Phones
have approved installation under The * * * (ADA)”. The undated
confirmation letter also states that “These phones qualify under
the 1990 Americans with Disabilities Act, as amended”.
Petitioners were not provided with a list of the modifications
that were made to the pay phones that were assigned to them, and
they did not know the cost of these modifications.
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Last modified: May 25, 2011