T.C. Memo. 2006-1
UNITED STATES TAX COURT
LARRY D. AND SHERYL J. SVOBODA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3176-04. Filed January 3, 2006.
The Telecommunication Relay Service (TRS) enables a
hearing-impaired individual to communicate with a hearing
individual over the telephone through the use of a relay
operator. Ps subscribed to the AdaCom program, which
provided an alternative to the TRS through the use of a
computer rather than a relay operator. On their 2000
Federal income tax return, Ps claimed a disabled access
credit. See sec. 44, I.R.C. Ps carried over some of the
disabled access credit to their 2001 Federal income tax
return. R disallowed the carryover of the credit in 2001.
Held: Because the AdaCom program was not acquired by
Ps in order for them to comply with the applicable
requirements of the Americans with Disabilities Act of 1990,
Pub. L. 101-336, 104 Stat. 327, the AdaCom program is not an
“eligible access expenditure” for purposes of sec. 44(c),
I.R.C.
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