http://taxes.about.com/od/2006taxes/...e_tax.htm?nl=1
 Quote:
The Telephone Excise Tax Refund is a one-time tax credit that you can claim on your 2006 tax return. It represents a refund of excise taxes paid on long-distance telephone service. The IRS expects to refund about $10 billion in telephone excise taxes.
You can choose between the standard amounts set by the IRS or the actual amount of excise taxes you paid.
Claiming the standard amount is the easiest method, but your actual amount may be higher. You should claim whichever method will result in the largest refund of your telephone excise tax
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