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least in terms of B & C services, for over a decade without any
Congressional action. In addition, the IRS itself relied heavily
on the FCC 1986 Detariffing Order to craft its position. In
Tech. Adv. Mem. 91-11-001, the FCC is the sole authority for the
IRS' position that B & C services are not communication services.
Id.
In 1992, the FCC stated unequivocally that B & C services
are "properly considered a communication service". In the Matter
of Policies and Rule Concerning Local Exchange Carrier Validation
and Billing Information for Joint Use Calling Cards, 7 FCC Rcd
3528, 3533 n.50 (1992). The Government's only direct authority
for its contrary position in Tech. Adv. Mem. 91-11-001 was the
FCC's 1986 Detariffing Order. In 1992 the FCC acknowledged that
its prior position was incorrect. There is no authority in
conflict with the latter FCC position. To be sure, we are called
upon here to interpret the Internal Revenue Code, not some other
statute. Nevertheless, in the context of the matter before us,
there is nothing to indicate that the definition of
"communication services" in section 501(c)(12) should be treated
differently from "communication services" in the Communications
Act. We hold that "communication services" in section
501(c)(12)(B) includes B & C services.
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