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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;
(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
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