Ralph E. and Mildred E. Galyen - Page 11

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               In order for an expenditure to qualify as an eligible access           
          expenditure within the meaning given that term by section 44(c),            
          the expenditure must have been made to enable an eligible small             
          business to comply with the applicable requirements under the               
          ADA.  Arevalo v. Commissioner, supra; Fan v. Commissioner, 117              
          T.C. 32 (2001).                                                             
               Title IV of the ADA requires “Each common carrier providing            
          telephone voice transmission services” to provide “throughout the           
          area in which it offers service, telecommunications relay                   
          services”.  47 U.S.C. sec. 225(c) (2000).  “Telecommunications              
          relay services” is defined as:                                              
               telephone transmission services that provide the ability for           
               an individual who has a hearing impairment or speech                   
               impairment to engage in communication by wire or radio with            
               a hearing individual in a manner that is functionally                  
               equivalent to the ability of an individual who does not have           
               a hearing impairment or speech impairment to communicate               
               using voice communication services by wire or radio.  Such             
               term includes services that enable two-way communication               
               between an individual who uses a TDD or other nonvoice                 
               terminal device and an individual who does not use such a              
               device.  [47 U.S.C. sec. 225(a)(3).]                                   
               TTY supersedes the term “TDD”.  47 C.F.R. sec. 64.601(15)              
          (2004).  Congress further directed the Federal Communications               
          Commission (FCC) to enforce these provisions and to:                        
               (A) Establish functional requirements, guidelines, and                 
          operations procedures for TRS;                                              
               (B) establish minimum standards that shall be met;                     
               (C) require that TRS operate every day for 24 hours per day;           

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Last modified: May 25, 2011