1 VoIP Taxation and Regulatory Fees on the Rise: Your Guide to Compliance Jonathan S. Marashlian
2 Speaker Info: Jonathan Marashlian Jonathan S. Marashlian is the Managing Partner of The CommLaw Group and chairs the firm s Regulatory and Communications Taxes and Fees Practices. Mr. Marashlian is also the founder and CEO of the firm s regulatory compliance consulting firm, The Commpliance Group. Mr. Marashlian boasts a vibrant and diverse telecom law practice serving clients in every sector of the industry, including: Cloud Communications and other Communications as a Software ("CaaS") providers Traditional wireline telecommunications services, such as domestic & international Long Distance and Competitive Local Exchange Information & enhanced communications services Wireless services Broadband & Internet Access services Advanced communication application (apps) services & developers All forms of Internet Based (IP-based) services, including Voice over Internet ( VoIP ) and other hybrid & convergent communications service providers Communications equipment manufacturers Mr. Marashlian specializes in communications taxes, Universal Service Fund (USF), E-911 and regulatory fee issues and also maintains an active administrative Litigation and Dispute Resolution practice representing service providers in FCC, PUC and Attorney General enforcement actions. Other specializations include: FCC and State (PUC/Secy of State) regulatory, transactional, tax, litigation and advocacy; communications taxes & VoIP taxation issues; regulatory fees & tax planning; wireline & wireless transfers/assignments of control; licensing & tariffing; customer base/asset sales; regulatory reporting & compliance, contract drafting & negotiation; dispute resolution; FCC advocacy and representation in administrative proceedings, including rulemakings, declaratory petitions, and enforcement proceedings. About the Firm The CommLaw Group is unique among its peers, offering clients a scope of capabilities rarely found in boutique law firms. With a headcount rivaling the Telecom Practice Groups of most major law firms, we boast a team of attorneys, paraprofessionals and consultants possessing the skills, focus and resources necessary to serve the communications law needs of Fortune 100 companies, all without sacrificing the range of services and affordability which makes us the "go to" firm for new entrants and service providers of all sizes.
3 Introduction & Overview Who are we? What topics will we cover today? Brief History of VoIP Regulation Examples of VoIP Services Fees & Taxes Part I: Regulatory Fees Part II: 911/E-911 Part III: Taxes Part IV: Supply Chain Enforcement Why is this important? What s next?
4 Stevens Report to Vonage Preemption to Today: The (r)evolution of VoIP (regulation, that is) Stevens Report to Congress ACTA Petition & VON Coalition Vonage Preemption Order Interconnected VoIP services subject to exclusive jurisdiction of FCC? IP-Enabled Rulemaking Internet tax free zone? AT&T IP-in-the-Middle FCC Defines VoIP Toll Extension to Wholesale Compass Global Notice of Apparent Liability Today
5 And then there was Interconnected VoIP June FCC creates new communications service I-VoIP defined as service possessing ALL of the following characteristics: (1) enables real-time, two-way voice communications; (2) requires a broadband connection from the user s location; (3) requires IP-compatible customer premises equipment; and (4) permits users to receive calls from and terminate calls to the PSTN. Off net communications Substantial substitute
6 Vonage: The Prototypical I-VoIP Service Vonage is an off-net IP-based telephony system o Functionally equivalent. from the consumer s perspective o Technical differences: 1) Must have access to broadband connection to the Internet; 2) Specialized CPE; 3) Integrated capabilities and features; and 4) NANP numbers used with the service are not tied to the user s physical location Substantial replacement
7 What is NOT I-VoIP? Purely on-net or computer-to-computer services o Example: Pulver.com s Free World Dial-Up Closed network, purely on net services are classified by FCC as information services Definitionaly exempt o Example: Skype in and/or Skype out service Skype fails to incorporate the fourth prong Does not permit users to both receive calls from and terminate calls to the PSTN Curious case of MagicJack?
8 IP-in-the-Middle The Regulation of Wholesale IP-In-The-Middle or VoIP Toll Separate category of IP-enabled service, characterized by: 1. use of ordinary customer premises equipment with no enhanced functionality; 2. origination and termination on the PSTN; and 3. which undergoes no net protocol conversion and provides no enhanced functionality to end user stemming from the use of IP technology. VoIP Toll is a telecommunications service Compass Global NAL IP-in-the Middle = minefield of complex regulatory & tax consequences for companies who: Transport, switch or route voice bearing IP packets
9 Retail I-VoIP It s more than just Vonage Common Indicia of a Retail VoIP Telephony Service: Uses computers with multimedia hardware rather than hard-wired circuits and POTs lines to enable users to place calls; VoIP telephones and multimedia PCs convert analog voice signals into digital data streams; Telephone signals are routed over IP networks instead of over circuit-switched networks; A call path usually consists of contacting a target PC on the Internet or to connect to a standard telephone set via a gateway between the Internet and the PSTN; Original VoIP signaling standard: ISH H.323; today, most networks use Session Initiation Protocol (SIP) as a signaling standard; IP Telephones are intelligent terminals: o Hard phones (hardware-based) or o Soft phones (software-based, residing on desktops, laptops, tablets, handhelds or other computer platforms); All IP phones, whether Hard Phone or Soft Phone are basically computer terminals with an Ethernet LAN address associated with a Network Interface Card (NIC) and an IP address. Plug into an Ethernet port, initialize with a password and ID, and the phone is active.
10 Retail I-VoIP It s more than just Vonage I-VoIP Comes in a Variety of Flavors: IP-Enabled PBX IP PBX Hybrid TDM/IP PBX IP Call Centers ( Click to Talk to an Agent )
11 Fixed vs. Nomadic The difference between fixed VoIP and nomadic VoIP Fixed VoIP Only permits a subscriber to make calls from a fixed address. Fixed VoIP is ordinarily provided over a private communications network rather than the Internet. Because the origination or termination point of a fixed VoIP call can be readily identified, many of the regulatory and taxation pitfalls discussed in this presentation are minimized (or outright inapplicable to) fixed VoIP service. Nomadic VoIP Enables a subscriber to access the Internet to make a call from any broadband internet connection. Because a call may originate from, or terminate to, any location, the FCC has held that it would be impractical, if not impossible, to separate the intrastate portion of VoIP service from the interstate portion and state regulation would conflict with federal rules and policies.
12 Tax or Fee What s the difference? Does it matter? Regulatory fees o Owed by Service Provider o Pass-through is permissive o Examples: Universal Service Fund Telecom Relay Service Fund Taxes o Owed by consumer o Service Provider is tax collector 911/E-911 Fees?
13 Facts about Taxes & Fees Distinctions to Keep in Mind No federal taxes on VoIP o USF is not a tax! State regulatory fees o USF/Relay Services/Other o 911/E-911 State taxes o Sales, Use and Excise taxes on communications services o Service provider collects and remits taxes owed by retail consumer
14 Big Picture Question: Is VoIP Regulated? Federal Communications Commission YES State Utility Commissions YES TO SOME NO TO OTHERS Local Governments YES, 911 ONLY
15 Big Picture Question: Is VoIP Taxed? Departments of Revenue, Comptrollers, other state taxing authorities MOST, BUT NOT ALL State and/or local E-911 Fund Administrators YES Select Local Governments YES
16 But what about the Internet Tax Freedom Act? Internet as a tax-free zone, not so Internet Tax Freedom Act o Places a moratorium on taxation of Internet access at the state and local level o Protects e-commerce from sales tax for out-of-state transactions Moratorium extended until 2014 ITFA does not prevent FCC from using ancillary Title I jurisdiction to assess regulatory contributions States not reluctant to assess certain regulatory fees and communications-related transaction taxes on I-VoIP Nexus; and Definition of telecommunications or telephone service in the state s tax statute
17 PART I: Regulatory Fees Source Financial Times, Gapper Blog 17
18 Compliance Concerns on the Federal Level: Annual FCC Form 499-A: Telecommunications Reporting Worksheet Annual Filing Form 499-A due annually on or before April 1 st Revenue reported in Form 499 used to calculate contributions to: Federal Universal Service Fund Federal Telecommunications Relay Services Fund North American Numbering Plan Shared costs of Local Number Portability Revenue data from Form 499-A also forms the basis for telecommunications annual federal regulatory fees
19 Compliance Concerns on the Federal Level: Annual FCC Form 499-A: Telecommunications Reporting Worksheet Annual Filing I-VoIP providers NOT telecommunications carriers However, through ancillary Title I authority and public interest clause of Section 254(d), FCC requires I-VoIP providers to contribute to USF, TRS, NANP, LNP and pay annual FCC fees (d) Telecommunications Carrier Contribution: Every telecommunications carrier that provides interstate telecommunications services shall contribute, on an equitable and nondiscriminatory basis, to the specific, predictable, and sufficient mechanisms established by the Commission to preserve and advance universal service. The Commission may exempt a carrier or class of carriers from this requirement if the carrier's telecommunications activities are limited to such an extent that the level of such carrier's contribution to the preservation and advancement of universal service would be de minimis. Any other provider of interstate telecommunications may be required to contribute to the preservation and advancement of universal service if the public interest so requires.
20 State Regulatory Encroachment Despite FCC preemption of state-specific market entry requirements and rate regulations of nomadic VoIP service, states continue to aggressively seek in-roads which would permit them to circumvent FCC pre-emption orders and collect State USF Fund assessments on I-VoIP revenues. Nebraska and Kansas Joint FCC Petition
21 Existing State Regulatory Requirements State Commissions not pre-empted from applying generally-applicable E-911, Public Safety, CPNI and consumer protection statutes to I-VoIP providers States not pre-empted from enacting CPNI rules which are not inconsistent with Federal CPNI Rules Likewise, there is a great deal of similarity in state public safety, consumer protection and unfair trade practices statutes; however, certain differences do exist. For example: o o NY consumer protection rules require I-VoIP providers to notify consumers before service commencement, of any material limitations associated with basic or enhanced 911 services, and whether such service is basic 911 or enhanced 911 service. NY also requires I-VoIP providers to secure a customer s express acknowledgement that customer is aware of 911 limitations prior to service commencement.
22 Existing State Regulatory Requirements State entry requirements (Certificate of Public Convenience and Necessity) are preempted with respect to nomadic VoIP service, not so for fixed or facilities-based VoIP. Other states require a registration-like filing from all VoIP providers (for informational purposes): o Montana o Nebraska o Indiana o As of June 30, 2009, the Indiana Utilities Regulatory Commission required all communications service providers, including providers of Internet protocol enabled service, to file an Application for a Communications Service Provider Certificate of Territorial Authority. While more substantial than a mere registration or notice filing, Indiana routinely grants CTAs on an automatic basis after 30 days. No party has challenged the requirement as in violation of the FCC s pre-emption decision in the Vonage Minnesota Order.
23 Regulation Free Zones? A number of States claim that they do not regulate VoIP at all: Delaware Florida Georgia Indiana Kentucky Maryland New Jersey Ohio Pennsylvania Yet many of these same states do impose regulatory fees - o E911 assessments o State TRS fees o Public safety, consumer protection and fair trade practices, etc.
24 Examples of State Regulatory Status of VoIP ALABAMA ARKANSAS COLORADO GEORGIA LOUISIANA No jurisdiction over VoIP but E911 charges do apply E911 and USF charges VoIP is unregulated but E911 charges and CPNI rules apply No USF, TRS or Reg Fees but CPNI rules do apply E911 does not apply to VoIP but USF does MISSOURI Registration and Annual Report required among other obligations MONTANA E911 and TDD service fees apply SOUTH CAROLINA E911 charge and CPNI rules apply WISCONSIN CPNI rules apply
25 PART II: 911/E-911
26 States with 911 Surcharges Applicable to VoIP
27 Examples of State 911 Surcharges Applied to Interconnected VoIP ALABAMA ARIZONA $0.70 statewide on each 10-digit access number assigned to a customer $0.20 per month, per activated line ARKANSAS FLORIDA IDAHO MONTANA NEW JERSEY NORTH CAROLINA OKLAHOMA SOUTH DAKOTA TEXAS WEST VIRGINIA $0.50 per month per connection $0.50 per month per each service identifier (I-VoIP subscriber) $1.00 per month per access line (any technology that is able to provide dial tone) $1.00 per month (applies to other accessible services ) $0.59 per month per VoIP telephone subscriber $0.70 per month per service connection $0.50 per month per VoIP user Maximum $0.75 per month per service user line Wireline fee includes I-VoIP Fees vary by County.
28 PART III: Taxes Source Jack Kingston Blog,
29 Tax Compliance Concerns on the State Level Factors to consider to determine taxability: o Nexus between the retail I-VoIP provider and the state o Precise definition of telecommunications or telephone service in the state s tax statutes or regulations o Bundling of taxable services with non-taxable services Most states apply taxes on VoIP in reliance on extensions of preexisting statutory/regulatory language o A few are explicit: Illinois and New Jersey (general tax statutes specifically encompass VoIP); Louisiana and New York (specific portions of tax statutes specifically encompass VoIP
30 Communications Tax Implications General Business Taxes Always applicable to VoIP providers (e.g., State Corporate Income Taxes, State Property Taxes) Communications Taxes Since 2006, increasingly being applied and enforced What s the difference? General business operating nationwide = appx. 7,000 tax returns According to the same study, a telecommunications services provider is responsible for filing over 47,000 different tax returns annually
31 Examples of State Taxes Applied to VoIP ALABAMA Utilities Gross Receipts Tax & Utilities Service Use Tax ARKANSAS Sales Tax FLORIDA Statewide communications tax (and certain localities impose telecom taxes of their own) LOUISIANA Sales and Use Tax MISSOURI State (but not local) Sales Tax NORTH CAROLINA Sales and Use Tax PENNSYLVANIA Sales Tax SOUTH CAROLINA Sales Tax SOUTH DAKOTA Use Tax & Retail Sales Tax WISCONSIN Sales Tax
32 States Imposing Telecommunications Tax Obligations on VoIP
33 State Taxation Issues Definition of Telecommunications State and local definitions of taxable telecommunications are broad and inconsistent Often inconsistent with FCC definitions Even inconsistent with definitions used by State s Utility Commission State and local tax definitions of telecommunications often include transmission of voice and data regardless of medium, method or protocol. Examples: o Or other medium or method now in existence or hereafter devised, regardless of the protocol used for such transmission or conveyance.... and Internet telephony. o The transport over the Internet or any proprietary network using the Internet protocol of telephone calls Retroactive application Example: New York excise tax on telecommunications
34 State Taxation Issues Nexus Requirements Due Process and Commerce Clause provisions of the U.S. Constitution require that there be a minimal contact or presence in the taxing jurisdiction by the business. There are many activities too many to list here which can create the jurisdictional right to tax, referred to as "nexus. Different states have developed different interpretations of what types of business activities constitute sufficient nexus to impose their tax obligations on out-of-state businesses. The states determination of sufficient nexus is an extremely fact-driven analysis, and even within the same state seemingly similar business activities can result in dramatically different tax obligations.
35 State Taxation Issues Bundled Services Off net VoIP Services typically bundled with noncommunications What part of the bundle is subject to state communications tax? No uniform, national policy Various standards used by states include: true object tests de minimis tests primary object tests and essence of the transaction tests The same bundled service offering can result in vastly different tax obligations depending on the taxing jurisdiction.
36 Tax Compliance Concerns at the Local Level A troubling local taxation precedent: Mayor and City Council of Baltimore v. Vonage (2008): A recent notable court case upheld a $3.50 monthly city telecommunications tax assessed upon a nomadic VoIP provider. City Tax applicable to each person who provided a telecommunications line to any customer of wired service whose billing address was in the City of Baltimore. Vonage argued it did not provide or furnish telecommunications lines and thus the tax did not apply Court disagreed, holding that Vonage was selling a service that included the use of a telecommunications line and was therefore within ordinance
37 Tax Compliance Concerns on the Local Level Baltimore v. Vonage fallout Even though California does not apply its state level sales and use tax to telecommunications, in wake of Baltimore v. Vonage: San Francisco began imposing 7.5% tax on telecommunications City of Los Angeles began imposing 9% use tax on communications. Challenging present, but even more ominous future for retail VoIP providers
38 PART IV: Supply Chain Enforcement Source
39 FCC Supply Chain Enforcement: Carrier s Carrier Rule FEDERAL UNIVERSAL SERVICE FUND CARRIER S CARRIER RULE Revenue from resellers is wholesale, thereby excluded from wholesaler s USF contribution base Carrier s Carrier Rule requires verification and validation Stated purpose is to prevent duplicative contributions In reality, used by USAC and FCC as a supply chain enforcement mechanism Threat of vicarious liability Tier 1 Carriers with large wholesale revenue base fear re-classification of revenue enforces on Tier 2s Tier 2 Carriers faced with option to eat 10-15% in pass-throughs, enforce on Tier 3s Tier 3s increasingly compliant with FCC Regulations thanks to supply chain enforcement!
40 FCC Supply Chain Enforcement: Carrier s Carrier Rule In traditional circuit-switched telecom supply chain, identifying who is responsible for payment of Federal USF and which entity to pursue if payment is not ultimately remitted is relatively straightforward Underlying carrier Intermediate (wholesale) carrier Perhaps another Intermediate (resale) carrier End User. Telecommunications carrier selling to End User contributes
41 FCC Supply Chain Enforcement: Carrier s Carrier Rule Apply the unique, diverse, and complex dynamics of the I- VoIP supply chain Add lack of definitional clarity and technological limitations and operation of the Carrier s Carrier Rule is not as straightforwardly applied to Voice over IP Services. But it s not stopping the FCC from trying!
42 States Follow Suit Carrier s Carrier Rule pertains to FCC Only o o FCC defines only two retail VoIP services as telecommunications - Interconnected VoIP - VoIP Toll Wholesaler selling IP-in-the-Middle to I-VoIP or VoIP Toll provider also providing telecommunications As difficult as it is to comply with the FCC s Carrier s Carrier Rule, now consider extending a similar supply chain enforcement process to as many as 50 states o o o With divergent definitions of telecommunications With uneven and unpredictable application With insatiable appetites for new tax revenue sources
43 The Trickle Down Effect Financial Crisis As a result of the current financial crisis, states are strapped for cash. While California, with a projected deficit of $15 billion, is the most publicized - it is not alone. In March, New York announced a projected deficit of $16 billion for the upcoming fiscal year. The Center on Budget and Policy Priorities reports that at least 48 states have addressed or face budget shortfalls for FY states already predict continued budget shortfalls into 2011, with total shortfalls potentially hitting $ billion.
44 The Trickle Down Effect Financial Crisis Source Iris J. Lav and Elizabeth McNichol, New Fiscal Year Brings No Relief From Unprecedented State Budget Problems, (last visited August 4, 2009).
45 The Trickle Down Effect Financial Crisis Source Iris J. Lav and Elizabeth McNichol, New Fiscal Year Brings No Relief From Unprecedented State Budget Problems, (last visited August 4, 2009).
46 The Trickle Down Effect States Seeking Revenues With large budget deficits looming, states are looking for new sources of revenue and ways to expand existing sources of revenue. One area ripe for expansion of states taxation authority has been developing communications services, such a VoIP and IP enabled services that have traditionally been given a light regulatory touch on the federal level. Compounding the problem is ambiguity regarding federal preemption of a state s ability to tax such services and the lack of uniformity in applicable definitions among states tax codes and with traditional federal definitions.
47 The Trickle Down Effect Lack of Federal Preemption Vonage Preemption Order is limited in scope. Explicit FCC preemption only applies to: States attempts to impose licensing requirements on VoIP providers States attempts to regulate the rates of VoIP providers. According to FCC and state PUCs, there is NO federal preemption over states attempt to impose state USF requirements on intrastate revenues of nomadic VoIP providers. While recent court decisions have cast doubt on a state s ability to impose state USF contribution requirements on VoIP providers, there is less doubt with regard to a state s ability to impose taxes and E-911 fees on VoIP providers.
48 The Trickle Down Effect Expansive Tax Code Definitions The New York excise tax example: New York Tax Law Section 186-e1(g) defines telecommunications services as telephony or telegraphy, or telephone or telegraph service, including, but not limited to, any transmission or voice, image, data, information, and paging, through the use of wire, cable, fiber-optic, laser, microwave, radio wave, satellite or similar media or any combination thereof and shall include services that are ancillary to the provision of telephone service (such as, but not limited to, dial tone, basic service, directory information, call forwarding, caller-identification, call-waiting, and the like) and also include any equipment and service provided therewith. Provided, the definition of telecommunications services shall not apply to separately stated charges for any service which alters the substantive content of the message received by the recipient from that sent.
49 The Trickle Down Effect Expansive Tax Code Definitions In 2007, New York Department of Taxation and Finance declared that the definition of taxable telecommunications service includes VoIP. While services that alter the content of information may fall outside the definition of taxable services for state excise tax purposes, such services may nevertheless face taxation if bundled with other taxable services.
50 The Trickle Down Effect Supply Chain Enforcement Tier One Providers are feeling the pressure from cash-strapped states. This pressure is, in turn, trickling down to the IP-in-the- Middle/Platform Providers and Retail Providers. The initial consequences are just now being felt. Downstream customers potentially face consequences if Tier One providers classification of services overruled Weighing payment of pass throughs vs. high cost of compliance Potential double taxation.
51 WHAT S ON THE HORIZON? The Federal Level FCC will continue to impact VoIP providers as it addresses pending proceedings: IP-Enabled Services Proceeding Other pending FCC rulemakings: Developing a Unified Intercarrier Compensation Regime (CC Docket 01-92); Universal Service Contribution Methodology (WC Docket ). Efforts are being made to reign in the actions of the Universal Service Administrative Company (USAC), hopefully resulting in USAC s adherence to the APA and its own Rules and Regulations.
52 WHAT S ON THE HORIZON? The Congressional Level The House of Representatives Subcommittee on Commercial and Administrative Law Hearing on VoIP taxation jurisdictional issues: Amending Mobile Telecommunications Sourcing Act to include nomadic VoIP services Congress may be distracted; issue not a priority Until then, confusion reigns
53 WHAT S ON THE HORIZON? The State Regulatory Level The Nebraska Public Service Commission and the Kansas Corporation Commission Joint Petition is unlikely to be the final volley of the states. We can and do expect continuing efforts from State Commissions looking to beef up local revenues by imposing more and more taxes and regulatory payment obligations on I-VoIP providers. The continued expansion of state sales, use, transaction - type taxes to encompass I-VoIP providers is likely.
54 WHAT S ON THE HORIZON? The Local Tax Level Possible expansion of I-VoIP responsibility for E-911 surcharges in jurisdictions which have not yet enacting procedures. Possible proliferation of Mayor and City Council of Baltimore type local tax assessments (which was upheld by the appeal court and has not been further challenged).
55 CONCLUSION: So Where Does That Leave Us? In the already murky area of telecom law, the regulation and taxation of VoIP on the federal and state/local levels is certainly no less murky and is probably even harder to get your arms around than any other area. VoIP is a highly fertile area, with new and exciting technical applications developing every day; o Legacy networks are more and more frequently turning to VoIP solutions. (There is really no choice as the more efficient VoIP functionalities make legacy solutions less and less maintainable, supportable or profitable) o VoIP revenues continue to skyrocket In short, there is every reason to expect that VoIP service offerings and VoIP service providers will continue to proliferate.
56 CONCLUSION: So Where Does That Leave Us? VoIP is clearly the technology of the future, and it will continue to encounter closer and closer scrutiny from both federal and state regulators, leading to more rather than less regulation (including regulatory assessments). State and Local taxing authority will also continue to look more and more frequently to VoIP service providers to replace lost tax revenues in the present economy.
57 CONCLUSION: Where Do We Go From Here? Whether one is already a VoIP provider or thinking about being one, the future holds great promise for conducting a successful business as a VoIP provider. But greater success will be achieved by those who understand the regulatory and tax environment and develop and maintain strategies to minimize the cost and complexity of those environments. The best approach in our opinion is to first obtain an understanding of the current regulatory and tax obligations and to establish an effective program to stay abreast of changes that will undoubtedly occur. Having experts available that not only deal with the regulations and the taxes involved, follow them and proactively provide timely updates as developments occur is an option that should be given serious consideration. Being forewarned is being forearmed and will help minimize unnecessary costs, regulatory/tax entanglements and permit management to focus on its core competency and its company s bottom line.
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Regulatory Landscape: FCC Regulation of Non-Interconnected VoIP Services and the Cloud Jonathan Marashlian Introduction Welcome to the uncertain regulatory universe of the Cloud Cloud-based communications
BEFORE THE PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA Order Instituting Rulemaking on the Commission s Own Motion to Require Interconnected Voice Over Internet Protocol Service Providers to
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Before the Federal Communications Commission Washington, D.C. 20554 In the Matter of Vermont Telephone Company Petition for Declaratory Ruling Whether Voice Over Internet Protocol Services Are Entitled
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Before the Federal Communications Commission Washington, D.C. 20554 In the Matters of IP-Enabled Services Implementation of Sections 255 and 251(a)(2) of The Communications Act of 1934, as Enacted by The
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