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Judge Koelt

FORTIS, INC. v. UNITED STATES — The plaintiff, Fortis, Inc. (“Fortis”), brought this action to obtain a refund from the Internal Revenue Service (“IRS”) on excise taxes that Fortis had remitted for certain long-distance telephone service. The primary issue is whether the definition of taxable “toll telephone service” in 26 U.S.C. §4252(b)(1) includes long-distance service where charges are based on the elapsed transmission time of a call but not the distance the call travels. Fortis has filed a motion for summary judgment seeking judgment in its favor on the liability of the Government on Fortis’s claim to the refund. The Government opposes the motion and has filed a crossmotion for summary judgment dismissing the complaint on the grounds that the telephone service at issue falls within the definition in 26 U.S.C. §4252(b)(1), or, in the alternative, falls within the other definitions of taxable telephone services in §4252.

 
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