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INTRODUCTION ă  I. A. 1. a.(1)(a) i) a) I. 1. 1. a.(1)(a) i) a)  X21.` ` In this Order, we clarify that the abovereferenced carriers may calculate the interest rate on their local number portability refunds based on the Internal Revenue Service individual overpayment rate specified in 26 U.S.C.  6621(a)(1)(B).  X2 gII. BACKGROUND ă  X22.` ` On July 16, 1999, the Commission issued orders concluding its investigations into the longterm number portability tariff transmittals filed by Ameritech Operating Companies (Ameritech), GTE Telephone Operating Companies and GTE System Telephone  XC2Companies,C yO(ԍWe note that GTE's tariffs were investigated but GTE is not required to issue refunds. Pacific Bell, Southwestern Bell Telephone Companies (Southwestern Bell), and  X,2U S WEST Communications, Inc. (U S WEST).(,X {O5"(#C\  P6Q/P#эIn re LongTerm Number Portability Tariff Filings of Ameritech Operating Companies, et al., CC  {O"(Docket No. 9935, Memorandum Opinion and Order, FCC 99158 (rel. July 16, 1999) (Ameritech Memorandum  {O#(Opinion and Order); In re LongTerm Number Portability Tariff Filings of U S WEST Communications, Inc.,  {O$(CC Docket No. 9935, Memorandum Opinion and Order, FCC 99169 (rel. July 16, 1999) (U S WEST"$0*%%$"  {O(Memorandum Opinion and Order). In those orders, the Commission ordered",Z0*%%ZZ" Ameritech, Pacific Bell, Southwestern Bell, and U S WEST to refund to their respective customers, with interest, the difference between the actual local number portability revenues they obtained pursuant to their local number portability tariffs and the revenues that would  X2have been obtained based on rates prescribed in the Commission's orders.Z {O(#C\  P6Q/P#эAmeritech Memorandum Opinion and Order at 7982, paras. 166180; U S WEST Memorandum  {O(Opinion and Order at 4647, paras. 101106. The Commission's  X2orders stated that interest "shall be computed on the basis of interest specified by the United  X2States Internal Revenue Service [IRS]." {O (#C\  P6Q/P#эAmeritech Memorandum Opinion and Order at 7982, paras. 166180; U S WEST Memorandum  {O (Opinion and Order at 4647, paras. 101106.  X_23.` ` In their joint refund plan, Pacific Bell and Southwestern Bell state that "[i]nterest will be calculated on a daily compounded basis using the applicable IRS quarterly  X12underpayment rate. For the first quarter, this rate was 7%, while for the second and third  X 2quarters the rate is 8%."  yO(#C\  P6Q/P#эJoint Refund Plan of Southwestern Bell Telephone Company and Pacific Bell at 3 (filed Aug. 16, 1999). In its refund plan, Ameritech states that it will use an "8% per annum" rate, which is the "Internal Revenue Service's rate for Corporate underpayment and noncorporate underpayment and overpayments as of July 1, 1999, the most recent date this  X 2rate was set." j  yO(#C\  P6Q/P#эAmeritech's LNP Refund Plan, Attachment A at 2 (filed Aug. 16, 1999). U S WEST states that "[i]nterest will be calculated and compounded daily at  X 2the IRS rate in effect for the period in which refunds are due,"  yOi(#C\  P6Q/P#эRefund Plan of U S WEST Communications, Inc. at 2 (filed Aug. 16, 1999). but it does not specify which interest rate it intends to use (IRS underpayment or overpayment rate).   Xy2 III. DISCUSSION ă   XK24.` ` We require the LECs listed above to issue their number portability refunds with interest on the principal amount owed computed on a daily compounded basis at the  X2individual overpayment rate established by the Internal Revenue Service pursuant to section 6621(a)(1)(B) of the Internal Revenue Code of 1986, as amended, 26 U.S.C.  X26621(a)(1)(B), f or the period in which refunds are due. In previous decisions regarding interest paid on refunds, the Commission has used both the interest rate for underpayment of" 0*%%ZZ|"  X2taxesX {Oy(ԍSee In re CTec Cable Systems, Order, 14 FCC Rcd 5437, 5447 (1999); In re Tariffs Implementing  {OC(Access Charge Reform, CC Docket No. 97250, Memorandum Opinion and Order, 13 FCC Rcd 14,683, 14,752  {O ((1998); In re Amendment of Part 69 of the Commission's Rules to Ensure Application of Access Charges to All  {O(Interstate Toll Traffic, Memorandum Opinion and Order, 2 FCC Rcd 2154, 2158 (1987) (refunds to be calculated at rates published by IRS for tax underpayments).X and the rate for overpayment of taxesV  {O1(ԍSee, e.g., 47 C.F.R.  76.942(e), 76.961(d); In re Century Communications Corporation, Memorandum  {O(Opinion and Order on Reconsideration, 12 FCC Rcd 4007, 4010 (1997); In re Section 208 Complaints Alleging  {O(Violations of the Commission's Rate of Return Prescriptions, Memorandum Opinion and Order, 11 FCC Rcd 20,104, 20,106 (1996) (refunds should be calculated at rates published by IRS for tax refunds and additional tax  yOW (payments (overpayments)). V due to the Internal Revenue Service. 6  yO (ԍWe note that the carriers' refund plans remain subject to approval or disapproval by this Bureau. In  X2Western Union Telegraph Co. (Western Union MO&O), the Commission determined that certain interconnected carrier parties (ICPs) must pay to Western Union Telegraph Company (Western Union) the difference between the rates they actually paid and the rates subsequently  X2prescribed by the Commission.   {O(ԍIn re Western Union Telegraph Co., CC Docket No. 7897, Memorandum Opinion and Order, 10 FCC  {O(Rcd 1741 (1995) (Western Union MO&O). In considering the appropriate interest rate to be assessed on this payment, the Commission adopted "the commonly held view that interest is not a penalty,  Xx2but is simply the price that one pays for using another person's money."M x" {OK(ԍId. at 1748, para. 38.M The Commission concluded that "it would be inequitable to allow Western Union to calculate interest using the higher punitive interest rate established by the Internal Revenue Service . . . as this dispute involves no criminal wrongdoing on the part of the ICPs." The Commission reiterated that it  X 2met its burden to "'do equity' among the parties in this . . . dispute"M   {O(ԍId. at 1747, para. 37.M by allowing the imposition of interest on the refund, but that it did not wish to "penalize any party to this  X 2proceeding."M F {O(ԍId. at 1747, para. 38.M  X 25.` ` Here, we follow the reasoning of the Western Union MO&O and allow carriers  X 2to utilize the IRS individual overpayment rate. We do not wish to penalize the carriers involved, as they filed their tariffs in good faith and are refunding money charged in excess  X}2of those rates that the Commission prescribed.} yO$(ԍWe note, however, as demonstrated in note 7, that there may be instances in which use of the IRS tax underpayment rate is appropriate, even where the Commission has expressed no intent to penalize carriers. End users overpaid carriers during the refund"}00*%%ZZd" period, however, and we believe that carriers, who consequently had use of the end users' F'$Y  money during this period,  F'$Y should compensate them for this overpayment. We direct the carriers listed above to calculate the interest on their number portability refunds based on the Internal Revenue Service individual overpayment rate as specified in 26 U.S.C. 6621(a)(1)  X2for the applicable refund period, ~ yO(ԍThe applicable refund rate is the individual overpayment rate of July, 1999, when the Commission  {O(concluded its tariff investigations and prescribed rates. See In re LongTerm Number Portability Tariff Filings  {O(of Ameritech Operating Companies, et al., CC Docket No. 9935, Memorandum Opinion and Order, FCC 99 {Oy(158 (rel. July 16, 1999); In re LongTerm Number Portability Tariff Filings of U S WEST Communications, Inc., CC Docket No. 9935, Memorandum Opinion and Order, FCC 99169 (rel. July 16, 1999). We note, however, that while refunds are due only for the period of overcharges, interest accrues until the date that refunds are issued.  which is 7.99%.   Xv2| IV. ORDERING CLAUSES ă   XH26.` ` ACCORDINGLY, IT IS ORDERED that pursuant to sections 4(i), 202(b), 203, 204(a), and 205(a) of the Communications Act, 47 U.S.C.  154(i), 201(b), 203, 204(a), 205(a), and through the authority delegated pursuant to section 0.291 of the Commission's rules, 47 C.F.R.  0.291, Ameritech Operating Companies, Pacific Bell, Southwestern Bell Telephone Companies, and U S WEST Communications, Inc. SHALL CALCULATE  X 2INTEREST on their local number portability refunds discussed in Commission Memorandum  X 2Opinion and Orders FCC 99158 and FCC 99169 pursuant to the Internal Revenue Service individual overpayment rate, 26 U.S.C.  6621(a)(1), in effect for the period in which the refunds are due, as discussed above.  ` `  ,hhhFEDERAL COMMUNICATIONS COMMISSION ` `  ,hhhYog R. Varma ` `  ,hhhDeputy Chief, Common Carrier Bureau