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As relevant here, the requirements set forth in the ADA
apply to: (1) Persons who own, lease, lease to, or operate
certain places of “public accommodation”; and (2) any “common
carrier” of telephone voice transmission services. See 42 U.S.C.
sec. 12182(a) (2000); see also 47 U.S.C. sec. 225(c) (2000). A
person who does not have an obligation to comply with the
requirements set forth in the ADA could never make an eligible
access expenditure. Arevalo v. Commissioner, 124 T.C. at 255.
As in the Alpha Telcom cases, petitioners neither owned,
leased, leased to, or operated a public accommodation during
2001, nor were they a “common carrier” of telephone voice
transmission services during 2001. See Arevalo v. Commissioner,
469 F.3d at 440-441; Crooks v. Commissioner, 453 F.3d at 657;
Arevalo v. Commissioner, 124 T.C. at 255-256. Accordingly, the
Court finds that petitioners were not obligated to comply with
4(...continued)
transportation barriers that prevent a business from being
accessible to, or usable by, individuals with disabilities; (2)
to provide qualified interpreters or other effective methods of
making aurally delivered materials available to individuals with
hearing impairments; (3) to acquire or modify equipment or
devices for individuals with disabilities; or (4) to provide
other similar services, modifications, materials, or equipment.
See sec. 44(c)(2). Eligible access expenditures do not
include expenditures that are unnecessary to accomplish such
purposes. See sec. 44(c)(3). Additionally, eligible access
expenditures do not include amounts that are paid or incurred to
remove architectural, communication, physical, or transportation
barriers that prevent a business from being accessible to, or
usable by, individuals with disabilities with respect to any
facility first placed in service after Nov. 5, 1990. See sec.
44(c)(4).
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Last modified: March 27, 2008