8x8, Inc. v. United States

Keywords: Summary Judgment; Tax Refund; I.R.C. § 6415; Federal Communications Excise Tax; I.R.C. § 4251; Prepaid Telephone Card; Treas. Reg. § 49.4251-4; I.R.S. Notice 2006-50

OPINION AND ORDER

KAPLAN, Judge.

Plaintiff 8x8, Inc. (8x8), a provider of Voice over Internet Protocol (VoIP) services, seeks a refund of more than $1 million in taxes it remitted to the United States pursuant to I.R.C, § 4251, which imposes an excise tax on certain “communications services.” Currently before the Court are the parties’ cross-motions for summary judgment.

For the reasons set forth below, the Court concludes…