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randomly assigned to him. Petitioner does not know where all of
the pay phones assigned to him were located.
Sometime around August 2000, an ATC/Alpha Telcom sales
representative gave petitioner 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 agreements state that “Phones
have approved installation under The * * * (ADA)”. The
confirmation letters also state that “These phones qualify under
the 1990 Americans with Disabilities Act, as amended”.
Petitioner was not provided with a list of the modifications that
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Last modified: May 25, 2011