Cingular Wireless Process for
Federal Excise Tax Write-Off for War Protester

There are organized groups that advocate non-payment of the 3% Federal Excise Tax (FET) on telecommunications charges, based on opposition to war. Many of the organized groups (e.g. including groups like the War Resister’s League) have prepared forms for telecommunications customers to submit as an official request not to be charged the FET. The war protest organization literature may include a reference stating that the IRS requires telecommunications companies to permit customers to be excluded from the FET. This is somewhat misleading. The actual rules are as follows.

No Exemption: IRS does not recognize such forms nor does it grand any type of exemption to war protesters. Cingular therefore has no responsibility to exempt or to otherwise not charge FET to a customer making such a request.

Refusal to Pay FET: Cingular cannot exempt the war protest customer from FET, but it is possible that the customer may refuse to pay the FET portion of their bill. If this should occur, Cingular is not required to pursue collection on behalf of the government. Cingular’s only responsibility at that point is to report to the IRS any customers who refuse to pay based on war protester status. Cingular has therefore developed the following procedure to address war protester requests.

FET War Protest Scenario Procedures:

Customer submits a completed form from one of the war protest organizations, or otherwise submits a request in writing, to be exempted from the FET based on their position as a war protester. Form or correspondence is then forwarded to the appropriate Tax Exemption Group for handling (see list).

South Central Region

Cingular Wireless Customer Care
Attn: Tax Exemption
2321 North University
Lubbock, TX 79415
Fax: 866-816-9050

North Central (Illinois, Wisconsin, Ohio, Michigan)

Cingular Wireless Customer Care
Attn: Tax Exemption
1100 Woodfield Dr #200
Schaumburg, IL 60173
Fax: 847-413-7847

Gulf States, Southeast and Indy

Cingular Wireless Customer Care
Attn: Market Support/Tax Exemption
3051 Bienville Blvd
Ocean Springs, MS 39564

Northeast Little Rock Call Center

Cingular Wireless Customer Care
Attn: Admin Team
17000 Cantrell Rd
Little Rock, AR 72223

Tulsa Center

Cingular Wireless Customer Care
Attn: Admin Team
15901 East Skelly Drive
Tulsa, OK 74116
Fax: 918-204-4004

Washington/Baltimore

Cingular Wireless Customer Care
Attn: Stefanie Manns – Mgr Business Team
7855 Walker Drive
Greenbelt, MD 20770
Fax: 301-489-3289

West (California, Oregon, Washington, Nevada)

Cingular Wireless Customer Care
Attn: Tax Exemption/Shannon Jost
PO Box 755
Atwater, CA 95301