Ralph E. and Mildred E. Galyen - Page 12

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               (D) require that users of TRS pay rates no greater than the            
          rates paid for functionally equivalent voice communication                  
          services with respect to such factors as the duration of the                
          call, the time of day, and the distance from point of origin to             
          point of termination;                                                       
               (E) prohibit relay operators from failing to fulfill the               
          obligations of common carriers by refusing calls or limiting the            
          length of calls that use TRS;                                               
               (F) prohibit relay operators from disclosing the content of            
          any relayed conversation and from keeping records of the content            
          of any such conversation beyond the duration of the call; and               
               (G) prohibit relay operators from intentionally altering a             
          relayed conversation.                                                       
          47 U.S.C. sec. 225 (d) and (e).                                             
               As mentioned supra, all States utilize TRS and follow the              
          aforementioned requirements.  Since Congress mandated the                   
          adoption of TRS by common carriers, any place with a telephone is           
          currently in compliance with the ADA.  Petitioners argue that the           
          program is an alternative to TRS and provides improvements to               
          TRS.                                                                        
               However, petitioners’ subscription to the program did not              
          enable them to comply with the ADA--they already were in                    
          compliance with the ADA through the use of TRS.  Taye-Channell v.           
          Commissioner, T.C. Memo. 2006-8; Svoboda v. Commissioner, T.C.              






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