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                                   Before the

                       Federal Communications Commission

                             Washington, D.C. 20554

   In the Matter of AT&T Corp., Complainant, v. All American Telephone Co.,
   e-Pinnacle Communications, Inc., ChaseCom, Defendants. ) ) ) ) ) ) ) ) ) )
   ) ) File No.: EB-09-MD-010




                          MEMORANDUM OPINION AND ORDER

   Adopted: March 22, 2013 Released: March 25, 2013

   By the Commission:

   I. INTRODUCTION

    1. On April 30, 2010, AT&T Corp. (AT&T) filed a formal complaint against
       All American Telephone Co. (All American), e-Pinnacle Communications,
       Inc. (e-Pinnacle), and ChaseCom (ChaseCom) (collectively, Defendants)
       under Section 208 of the Communications Act of 1934, as amended
       (Act).^ Count I of the Complaint alleges that Defendants violated
       Sections 203 and 201(b) of the Act by billing AT&T for access services
       that were not properly provided pursuant to valid or applicable
       tariffs.^ Count II of the Complaint alleges that Defendants violated
       Section 201(b) of the Act by undertaking sham arrangements to inflate
       billed access charges to AT&T and other long distance carriers.^
       Because the evidence shows that Defendants participated in an access
       stimulation scheme designed to collect in excess of eleven million
       dollars of improper terminating access charges from AT&T, we grant
       Counts I and II of the Complaint.^

   II. BACKGROUND

     A. Parties

    2. AT&T is an interexchange carrier (IXC) providing interstate
       telecommunications service (also known as long-distance service)
       throughout the United States.^ In order to originate and terminate
       long distance calls, IXCs such as AT&T must use the facilities of
       local exchange carriers (LECs).^

    3. As discussed in more detail below, Defendants were formed and
       certificated by state commissions to be competitive local exchange
       carriers (CLECs). Rather than serving and competing to serve a broad
       range of customers in its local area, however, All American provided
       services in Nevada and Utah only to a single chat line/conferencing
       service provider (CSP), Joy Enterprises, Inc.^ Similarly, ChaseCom and
       e-Pinnacle provided services in Utah exclusively to a few CSPs.^

     A. Important Non-Parties

    4. In addition to the parties, several other entities figure prominently
       in this litigation. First, Beehive Telephone Company, Inc., Nevada,
       and Beehive Telephone Company, Inc., Utah (collectively, Beehive) are
       incumbent local exchange carriers (ILECs) that serve approximately 800
       to 1,000 access lines in rural territories in Nevada and Utah.^

    5. Second, Joy Enterprises, Inc. (Joy) is a Nevada corporation with its
       principal place of business in Nevada.^ Joy is a CSP that shares the
       same business address with All American.^ Joy and All American also
       have common directors, officers, and ownership.^

    6. Finally, CHR Solutions, Inc. (CHR) is a Texas telecommunications
       consulting company that drafts and effectuates regulatory filings on
       behalf of its clients.^ CHR provided regulatory services to Beehive
       and Defendants and drafted and filed the tariffs at issue.^

     A. The Commission's Tariff Regime

    7. The Commission regulates access charges that LECs apply to interstate
       calls.^ As a general matter, ILECs must file and maintain tariffs with
       the Commission for interstate switched access services.^ Commission
       rules provide rate-of-return LECs (such as Beehive) with alternate
       means for filing individual interstate access tariffs.^ One option is
       to participate in the traffic-sensitive pool managed by the National
       Exchange Carrier Association (NECA) and in the traffic-sensitive
       tariff filed annually by NECA.^ The rates in the traffic-sensitive
       tariff are set based on the projected aggregate costs (or average
       schedule settlements) and demand of all pool members and are targeted
       to achieve an 11.25 percent return.^ Each participating carrier
       historically received a settlement from the pool based on its costs
       plus a pro rata share of the profits, or based on its settlement
       pursuant to the average schedule formulas.^ Stated differently, all
       NECA pool members share revenues in excess of costs.

    8. Alternatively, a rate-of-return carrier that has 50,000 or fewer
       access lines in a study area may elect to file its access tariffs in
       accordance with Section 61.39 of the Commission's rules,^ which the
       Commission adopted in the Small Carrier Tariff Order.^ A carrier
       choosing to proceed under this rule (Section 61.39 Carrier) must file
       access tariffs in odd numbered years to be effective for a two-year
       period.^ Section 61.39 Carriers base their initial rates on historical
       costs (or average schedule settlements) and associated demand for the
       preceding year.^ They base their subsequent rates on their costs and
       traffic volumes for the prior two year period.^ Section 61.39 Carriers
       do not pool their costs and revenues with any other carrier. Thus, if
       demand increases, Section 61.39 Carriers retain the revenues to the
       extent they exceed any cost increases.

    9. The Commission considers CLECs (such as Defendants) to be nondominant
       carriers subject to minimal rate regulation.^ During the relevant
       period, CLECs had two means by which to provide and charge IXCs for
       functionally equivalent interstate access services. A CLEC generally
       may tariff interstate access charges if the charges are no higher than
       the rate charged for such services by the competing ILEC (the
       benchmarking rule).^ Alternatively, a CLEC must negotiate and enter
       into agreements with IXCs to charge rates higher than those permitted
       under the benchmarking rule.^

     A. The Access Stimulation Scheme

          1. Beehive Becomes a Section 61.39 Carrier and Enters Into a
             Revenue-Sharing Agreement with Joy.

   10. Prior to March 31, 1994, Beehive participated in the NECA
       traffic-sensitive tariff.^ In 1994, Beehive withdrew from the NECA
       pool and became a Section 61.39 Carrier.^ Because Beehive operates in
       sparsely-populated areas, its historic traffic volumes at that time
       were low, thereby allowing it to charge relatively high access rates
       in its individual tariff.^

   11. Around the same time that Beehive became a Section 61.39 Carrier,
       Beehive and Joy entered into an access revenue-sharing arrangement in
       which Beehive paid Joy a portion of Beehive's tariffed access charges
       for every minute of long distance traffic routed to Joy's assigned
       telephone numbers.^ The agreement with Joy resulted in Beehive's
       interstate local switching minutes of use growing exponentially. For
       example, between 1994 and 2005, Beehive's traffic increased
       approximately one hundredfold, from 3.6 million minutes of use in 1994
       to 313.5 million minutes of use in 2005.^

      1. Beehive Reenters the NECA Pool.

   12. As a result of the significant increase in traffic, Beehive was
       required to reduce its end office switching element rate between 2001
       and 2005 from 4.59 cents per minute to 1.02 cents per minute.^ AT&T
       estimates that Beehive's local switching rate would have declined even
       further (to 0.25 cents per minute by 2007), if Beehive continued to be
       the entity that charged terminating access.^ In order to avoid these
       additional rate reductions, however, Beehive reentered the NECA pool
       in mid-2007.^ As explained above, participation in the NECA pool
       tariff meant that Beehive no longer was able to retain for itself--and
       would have to share with all pool members--revenues in excess of its
       costs.^

      1. Beehive Creates Defendants.

   13. Rather than dismantling the access stimulation scheme, Beehive set
       about creating the Defendants to assume its role as terminating access
       carrier for certain end-users. As noted above, CLECs may tariff
       switched access services at rates that are "benchmarked" against the
       competing ILEC's rates.^ Unlike ILECs, however, during the period
       relevant to this complaint, CLEC rates were not subject to reduction
       as a result of large increases in traffic volume.^ Although Defendants
       provided the termination services, Beehive continued to charge the
       IXCs for tandem switching and transport of the stimulated traffic.^

   14. Beehive directed its consultant--CHR--to assist Defendants in
       preparing and filing tariffs,^ and Beehive paid CHR for its work.^
       Similarly, at no cost to All American, Beehive's attorney (who also
       was an employee and director of Beehive) worked on All American's
       behalf to obtain regulatory approval for All American to become a CLEC
       in Utah.^

   15. Defendants then applied for Certificates of Public Convenience and
       Necessity (CPCN) to operate as CLECs in Utah, representing to the Utah
       PSC that they did not intend to operate or provide services in
       Beehive's territory.^ Beehive publicly supported and assisted
       Defendants' efforts in filings it made with the Utah PSC.^ When the
       Utah PSC issued Defendants' CPCNs, it expressly precluded them from
       providing public telecommunications services in "local exchanges of
       less than 5,000 access lines of incumbent telephone corporations with
       fewer than 30,000 access lines."^ In other words, Defendants were not
       permitted to compete against Beehive or provide service in its service
       territory.^ Nonetheless, after obtaining CPCNs from the Utah PSC,
       Defendants filed interstate switched access tariffs with this
       Commission that benchmarked their tariffed rates for access services
       in Utah against Beehive's Utah tariffed rates.^ All American's Nevada
       CPCN did not have similar territorial restrictions to its Utah CPCN,
       and its Nevada interstate tariff benchmarked its rates against
       Beehive's Nevada tariffed rates.^

      1. Beehive Coordinates Defendants' Operations.

   16. In order to position Defendants to step in as LECs, Beehive assisted
       them with setting up their initial operations.^ It chose a location
       for Defendants' equipment that enabled Beehive to maximize the amount
       of transport mileage that it could charge for the stimulated traffic
       (which it continued to carry, even though Defendants ostensibly
       terminated the traffic).^ At no cost to Defendants, Beehive installed
       and maintained their equipment (which was collocated in Beehive's
       facilities),^ coordinated and managed their billing and collection
       services,^ and provided power and other services as needed by
       Defendants.^ Moreover, Beehive assigned to Defendants, and allowed
       them to continue to use at no cost, the telephone numbers that
       previously had been used for Defendants' conferencing and chat line
       services.^ Further, Beehive advised CHR regarding when to file revised
       tariffs for Defendants after Beehive increased its own rates,^
       advanced money to and acted as a co-lessee of Defendants' equipment,^
       and decided whether Defendants could relocate their equipment.^

   17. Despite becoming CLECs, none of the Defendants marketed local exchange
       services to residents or businesses generally in Utah or Nevada.^
       Rather, Defendants designed and engineered their operations to provide
       services to CSPs exclusively.^ Specifically, All American's operations
       in Nevada and Utah solely supported its affiliate Joy's chat line and
       conferencing services.^ All American never had its own operating
       switch in Nevada,^ and traffic to telephone numbers associated with
       its Nevada operations terminated to Joy's equipment located at
       Beehive's facilities in Utah not in Nevada.^ Nor did All American have
       a switch in Utah until one was installed sometime in 2008.^ That
       switch, however, was connected to the Internet and was not physically
       connected to Joy's equipment in Utah.^ ChaseCom and e-Pinnacle
       provided conferencing services on their conference bridge equipment.^
       ChaseCom served five CSPs, which included its own conferencing
       services under its own brand,^ and e-Pinnacle served four CSPs.^ The
       only equipment that ChaseCom and e-Pinnacle owned was conference
       bridge equipment.^ They did not own or lease any switches that are
       typically used to provide competitive LEC services to the public.^

   18. Defendants no longer operate as CLECs in Nevada or Utah. All American
       ceased operating in Utah and Nevada during the summer of 2010.^
       ChaseCom and e-Pinnacle ceased operating in Utah during the summer of
       2007.^ Although Defendants had Section 214 authorizations from this
       Commission, they did not comply with the Commission's discontinuation
       of service rules, which require obtaining approval for and notifying
       customers of the discontinuation of service.^

     A. The Utah PSC Revocation Proceeding

   19. On April 26, 2010, the Utah PSC revoked All American's CPCN and
       ordered All American to withdraw from the state.^ Characterizing All
       American as a "mere shell company," the Utah PSC found that All
       American lacked the technical, financial, and managerial resources to
       serve the customers it represented it would and could serve when
       applying for its CPCN.^ All American, the Utah PSC determined,
       misrepresented its intent to provide all forms of resold local
       exchange service,^ when, in fact, it never planned to serve any
       customers other than Joy.^ The Utah PSC concluded that All American's
       maintenance of a CPCN was not in the public interest.^ Refusing to
       condone All American's "blatant legal violations,"^ the Utah PSC
       explained that All American operated illegally in Utah "for about
       three years prior to even obtaining its CPCN," that "[i]t operated
       illegally in Beehive territory while it was applying for a CPCN," and
       that "[f]rom the date it was granted its CPCN explicitly prohibiting
       it from entering Beehive territory, it was already operating there
       illegally" and continued  to do so.^ In other words, All American
       never intended to--nor did it ever--comply with its Utah
       authorization.^

   20. The Revocation Order emphasized the "collusion" between All American
       and Beehive,^ which profited from All American's operations,^
       determining that "Beehive was a party to [All American's] scheme and
       materially aided it in operating illegally."^ The Utah PSC highlighted
       the following evidence:

   The record shows Beehive helped [All American] obtain its CPCN improperly
   and helped it operate illegally. [All American] operated illegally at
   least two years prior to applying for its CPCN. . . . [All American's]
   petition in the Original Certificate Proceeding, and subsequent amended
   petitions, were all prepared and filed by Beehive's former counsel. In
   those petitions . . . [All American] represented to us that they would not
   serve in Beehive's territory. We granted the CPCN based on this
   representation. Despite that affirmation that it would not serve in
   Beehive territory, Beehive's counsel then drafted the interconnection
   agreement which it claimed would purportedly allow it to compete in
   Beehive territory. Beehive knew that [All American] was not authorized to
   serve in its territory. . . . All the while, Beehive . . . provided
   management services, consulting services, and serviced equipment belonging
   to [All American].^

   "Promot[ing] competition . . . and prevent[ing] anti-competitive
   behavior," the PSC observed, is what "Beehive and [All American] do not
   want."^

   21. The Utah PSC concluded that All American's CPCN should be rescinded
       because it "does not merit" the "concomitant privileges" obtained from
       a CPCN, including "the right to levy access charges" and "order number
       blocks."^ It further ordered All American to cease operating in Utah
       within 30 days.^ Although All American sought review and rehearing of
       the Revocation Order (and Beehive filed a request for reconsideration
       and vacatur of the Revocation Order), the Utah PSC declined to reverse
       its findings.^ It further ordered that All American would be assessed
       a $2,000 per day penalty for each day it continued operating.^

     A. The Primary Jurisdiction Referral

   22. On February 5, 2007, Defendants sued AT&T in the United States
       District Court for the Southern District of New York.^ The federal
       court complaint, as amended on March 6, 2007, asserted four claims:
       (i) a collection action for amounts AT&T allegedly owed Defendants for
       access services provided pursuant to interstate tariffs; (ii) a claim
       that AT&T violated Section 201(b) of the Act by invoking "self-help"
       and failing to pay for the tariffed access services; (iii) a claim
       that AT&T violated Section 203(c) of the Act by failing to pay for the
       tariffed services; and (iv) a claim for compensation under quantum
       meruit for the telecommunications services allegedly provided.^ AT&T
       filed an answer and counterclaims, asserting federal law claims that
       Defendants violated Sections 201(b) and 203 of the Act, as well as
       state law fraud, civil conspiracy, and unjust enrichment claims.^
       Specifically, AT&T alleged that Defendants did not provide "switched
       access services consistent with the terms of their tariffs."^ AT&T
       also claimed that, regardless of whether Defendants provided access
       services pursuant to tariff, they committed unreasonable practices
       through "sham" arrangements designed for the purpose of inflating
       access charges.^

   23. The First Court Referral Order, issued on March 16, 2009, referred
       AT&T's "sham entity" counterclaim to the Commission.^ AT&T effectuated
       this referral by filing an informal complaint with the Commission on
       April 15, 2009,^ which it converted into a formal complaint on
       November 16, 2009.^ Thereafter, Defendants requested that the Court
       refer additional issues to the Commission, which the Court did on
       February 5, 2010.^ At Commission staff's direction, AT&T filed an
       Amended Complaint to effectuate certain issues in the Second Court
       Referral Order.^ At the same time, Defendants filed their own formal
       complaint to effectuate the remaining issues in the Second Court
       Referral Order,^ which the Commission has already resolved.^

   III. DISCUSSION

     A. Defendants Violated Section 201(b) of the Act by Operating as Sham
        CLECs With the Apparent Purpose and Effect of Inflating Their Billed
        Access Charges to Levels That Could Not Otherwise Be Obtained by
        Lawful Tariffs.

   24. We find, based on the totality of the record, that Defendants were
       "sham" CLECs created to "capture access revenues that could not
       otherwise be obtained by lawful tariffs,"^ ^ and that billing AT&T for
       access charges in furtherance of this scheme constitutes an unjust and
       unreasonable practice in violation of Section 201(b) of the Act. The
       extensive record in this case overwhelmingly supports our
       determination.^

   25. Defendants had no intention at any point in time to operate as bona
       fide CLECs or provide local exchange service to the public at large.^
       Although they obtained CPCNs, Defendants neither owned nor leased
       facilities, nor did they purchase unbundled network elements typically
       used by CLECs to provide any telecommunications services to the
       public.^ Defendants' entire business plan was to generate access
       traffic exclusively to a handful of CSPs,^ and to bill for that
       traffic at tariffed rates that were benchmarked to Beehive's NECA
       rates.^ Defendants did this even though they represented to the Utah
       PSC that they would not operate as CLECs in Beehive's territory,^ and
       their Utah CPCNs specifically prohibited them from doing so.^ Indeed,
       All American admits that it knew of the limitation in its Utah CPCN
       and nonetheless operated in contravention of it.^ ChaseCom and
       e-Pinnacle similarly admit that they intended all along to provide
       service in prohibited Beehive service areas; nonetheless, they turned
       a blind eye to the limitations of their CPCNs.^

   26. Beehive masterminded the sham. Although ostensibly "competing" with
       each other, Beehive and Defendants were in no sense vying for
       customers.^ On the contrary, Beehive engaged--at its own
       expense--consultants and attorneys to assist Defendants in obtaining
       CPCNs.^ Beehive then supported Defendants' operations in numerous
       ways, from directing the installation and maintenance of Defendants'
       collocated equipment and acting as a co-lessee/guarantor of equipment,
       to operating Defendants' billing and collection services, allowing
       Defendants to use Beehive's telephone numbers for their conferencing
       and chat line services, and advancing Defendants money.^

   27. Creation of Defendants allowed the access stimulation arrangements to
       continue at rates that would have been unsustainable had Beehive
       remained a Section 61.39 Carrier. Under the Commission's Small Carrier
       Tariff Rules, Beehive's rates declined over time (as its volume of
       calls to CSPs increased) and would have continued to decline every two
       years.^ Beehive, accordingly, re-entered the NECA pool, where its
       rates increased to between 2.44 cents per minute and 3.30 cents per
       minute for the local switching rate elements.^ Beehive, however, was
       then subject to NECA's requirement that revenues from the stimulated
       traffic in excess of Beehive's costs be distributed among the pool
       members. In contrast, Defendants--which are CLECs not subject to
       NECA's requirements or any other rate-of-return regulation--could
       "benchmark" their rates to the "competing" ILEC and continue to bill
       IXCs for interstate switched access pursuant to tariffs. Other than
       the rates, however, nothing in substance changed when Defendants began
       "providing" these access services.^ Callers dialed the same telephone
       numbers to reach chat or conference lines, and their calls were routed
       over the same Beehive facilities and equipment.^ Beehive even
       continued to generate the access bills--at no cost to Defendants.^

   28. Beehive still made money. It charged the IXCs for tandem switching and
       transport of the stimulated traffic, which benefited Beehive "roughly
       within an order of magnitude" of what had been Beehive's take of the
       terminating access profits.^ When asked in deposition what Beehive
       gained from remaining part of the access stimulation relationship,
       Beehive's Chief Executive Officer explained:

   All American had a miraculous ability to generate enormous volumes of
   telephone calls inbound to Beehive. Beehive charged by the minute and by
   the mile in some cases -- well, almost all cases. Our access billables
   were huge. That's what we were getting out of it . . . a lot of money.^

   Moreover, it appears that Beehive held for itself a share of the
   terminating access charges, limiting the CLECs to "a set number of cents
   per minute" that did not change after Defendants became CLECs.^

   29. Defendants contend that AT&T's sham entity claim lacks both legal and
       factual support. First, according to Defendants, conduct is
       unreasonable under Section 201(b) of the Act only if it was taken to
       further a goal that is prohibited by the Act or the Commission's rules
       or policies.^ AT&T, Defendants say, has failed to meet its burden of
       proving that their conduct violated any Commission rule or any
       provision of the Act.^ The Commission's authority to determine whether
       a carrier's conduct violates Section 201(b), however, is not limited
       in the manner Defendants suggest. For example, in lieu of directly
       regulating CLEC access rates, the Commission has stated repeatedly
       that it will ensure just and reasonable rates through the Section 208
       complaint process.^ Moreover, the Commission has awarded damages (or
       permitted the complainant to seek damages) under Section 208 for
       violations of Section 201(b), even where no independent violation of a
       particular rule was found.^

   30. Defendants further maintain that AT&T's "sham entity" claim is
       premised upon a single Commission order--Total Telecom^--that cannot
       be squared with the facts in this case and does not support AT&T's
       claim.^ In Total Telecom,  the Commission found that an entity formed
       by a LEC solely to enable the LEC to charge, indirectly, rates that it
       could not continue to charge via its existing tariff "deserved to be
       treated as a sham."^ AT&T filed a complaint challenging the lawfulness
       of the sham entity's charges, which the Commission granted, holding
       that "if accepted . . . [Total's position] would enable every ILEC to
       avoid dominant carrier regulation by mere artifice."^ Defendants in
       this case argue that Total Telecom involved a different regulatory
       scheme that the Commission since has eliminated, rendering the
       decision irrelevant.^ They assert that CLECs now must charge the same
       rate as the competing ILEC,^ and that AT&T's claim fails because there
       is no dispute that Defendants' access charges accurately reflect
       Beehive's tariffed rates.^ We disagree. Total Telecom was not
       dependent upon the regulatory scheme then in place, but rather upon an
       analysis of Total Telecom's actions to avoid the regulations necessary
       to ensure just and reasonable rates.^ The decision thus not only
       remains relevant precedent; it supports our conclusion here. But for
       the creation of Defendants, Beehive's scheme would have ended because,
       under the Commission's rules, Beehive itself no longer could charge
       high rates and retain the resultant revenue.^

   31. Defendants' assertion that their billings to AT&T were lawful because
       they benchmarked their rates in compliance with Section 61.26(b)(1)^
       of the Commission's rules is irrelevant.^ Even assuming that
       Defendants were authorized to compete against Beehive and that Beehive
       is the "competing" ILEC under the Commission's rules,^ Defendants were
       not competing with Beehive in any real sense. On the contrary, Beehive
       and Defendants collaborated with each other at every turn. As
       discussed above, we find that Defendants' conduct violates Section
       201(b) because they operated as sham entities in an effort to
       circumvent the Commission's CLEC access charge and tariff rules, which
       would have brought the access stimulation scheme to an end.

   32. Next, Defendants contend that the Commission categorically rejected
       AT&T's similar challenges to revenue-sharing arrangements between LECs
       and CSPs, including a complaint AT&T filed against Beehive that
       "feature[ed] Joy extensively."^ We disagree. In Jefferson Telephone,
       the Commission "emphasize[d] the narrowness of [its] holding" and
       found "simply that, based on the specific facts and arguments
       presented," AT&T failed to demonstrate that Jefferson's
       revenue-sharing agreement violated the Act.^ The Commission
       "expresse[d] no view on whether a different record could have
       demonstrated that the revenue-sharing agreement at issue in this
       complaint (or other revenue-sharing agreements between LECs and end
       user customers) ran afoul of sections 201(b), 202(a), or other
       statutory or regulatory requirements."^ Because the facts and claims
       in Jefferson Telephone are different from those of this case, it is
       not determinative of AT&T's sham entity claim.

   33. Finally, Defendants argue that AT&T actually is attacking Beehive's
       rates.^ Although, unquestionably, Beehive is integral to this
       regulatory arbitrage, Defendants miss the point. The gravamen of the
       Complaint is that Defendants violated Section 201(b) of the Act by
       operating as sham entities for the purpose of inflating access charges
       that AT&T and other IXCs had to pay.^ And so it is Defendants'
       conduct, not Beehive's rates, that is at issue.^ Upon reviewing the
       extensive record (developed here, in the Court, and at the Utah PSC),
       we have little difficulty concluding--as AT&T alleges--that Defendants
       engaged in an unjust and unreasonable practice. We therefore grant
       Count II of AT&T's Complaint.

     A. Defendants Violated Sections 201(b) and 203 of the Act by Billing for
        Services that They Did Not Provide Pursuant to Valid and Applicable
        Tariffs.

   34. In addition to operating as sham CLECs in violation of Section 201(b)
       of the Act, we find that Defendants violated Sections 203 and 201(b)
       of the Act by billing AT&T for access services that they did not
       provide pursuant to valid and applicable interstate tariffs.^
       Accordingly, we grant Count I of AT&T's Complaint as well.

      1. None of the Defendants Had Valid and Applicable Interstate Tariffs
         for the Traffic Billed to AT&T.

   35. All American's F.C.C. Tariff No. 1 (the Nevada Tariff)^ specifically
       applied to interstate exchange access services used to send traffic to
       or from an end user in Nevada.^ All American's Nevada traffic,
       however, terminated at its affiliate Joy's equipment located in
       Beehive's facilities in Utah and not in Nevada.^ By billing under that
       tariff for interstate traffic terminated in Utah, Defendants violated
       Sections 201(b) and 203 of the Act.

   36. All American's F.C.C. Tariff No. 2, ChaseCom's F.C.C. Tariff No. 1,
       and e-Pinnacle's F.C.C. Tariff No. 1 (collectively, Utah Tariffs)^
       also do not support billing for the Utah traffic because the Utah PSC
       did not authorize Defendants to provide local telecommunications
       services in the areas of Utah where they operated. ChaseCom's and
       e-Pinnacle's tariffs apply to services provided within their
       "Operating Territory" "in the State of Utah,"^ and All American's
       Tariff No. 2 applies to services provided "[w]ithin the Operating
       Territory of All American."^ Under the terms of the Tariffs,
       "Operating Territory" plainly refers to the geographic area where the
       Utah PSC authorized Defendants to provide local telecommunications
       services.^ All of the bills to AT&T for Utah traffic related to
       services Defendants provided in geographic areas of Utah where they
       were not authorized by the Utah PSC to provide services (i.e., in
       Beehive's territory).^ Thus, billing under the Utah Tariffs also
       violates Sections 201(b) and 203 of the Act.

   37. None of Defendants' arguments persuade us otherwise. Defendants
       incorrectly assert that their authorization under Section 214 of the
       Act conveys the unfettered ability to provide interstate services
       nationwide, regardless of limitations in any applicable tariffs.^
       CLECs have blanket Section 214 authority under Section 63.01 of our
       rules to provide domestic, interstate communications services,^ but
       the blanket authority extends only to entry certification requirements
       for initial operating authority; it does not impact CLECs' obligations
       under any other section of the Act^ or Commission rules.^ Accordingly,
       until a CLEC files valid interstate tariffs under Section 203 of the
       Act or enters into contracts with IXCs for the access services it
       intends to provide,^ it lacks authority to bill for those services. In
       addition, Defendants' assertion that the geographic scope of their
       tariffs is merely "illustrative" and "not binding if the carrier
       actually provides the service in territory not identified in its
       interstate tariff"^ is inconsistent with Section 203 and the "filed
       tariff" doctrine.^ Finally, contrary to Defendants' characterization,
       the geographic limitations in their tariffs were not mere "technical
       defects" or "ministerial errors."^ Rather, they are terms fundamental
       to whether the access tariffs apply at all. Defendants have offered no
       justification for deviating from Section 203 and the filed tariff
       doctrine, and they may not simply pick and choose the provisions of
       their Tariffs with which they will comply.^

      1. Defendants Did Not Terminate Calls to "End Users" Within the Meaning
         of Their Interstate Switched Access Tariffs.

   38. Similarly, we conclude that Defendants also did not terminate calls to
       "end users" within the meaning of their tariffs. The definition of
       Switched Access Service in all of the relevant tariffs requires calls
       to originate from or terminate to "end users" on Defendants'
       networks.^ The tariffs define "end users" as "[u]sers of local
       telecommunications carriers services who are not carriers."^ As
       demonstrated above, however, Defendants were sham entities that did
       not provide local telecommunications services or terminate calls to
       any "user" of local telecommunications services.^ In addition,
       Defendants concede that (1) they have no written agreements for local
       services with any customers, and did not provide local services to any
       customers pursuant to tariffs;^ (2) the CSPs to which they provided
       service never ordered local telecommunications service from Defendants
       and Defendants never entered the CSPs into their accounting, billing
       or ordering systems;^ (3) Defendants never billed the CSPs any amounts
       for local telecommunications services or any charges for any
       subscriber line charge, universal service fee, or carrier common line
       charge; and (4) the CSPs never paid any such amounts.^ Consequently,
       Defendants did not have any "end users" as defined in their tariffs,
       and therefore could not properly bill for access services under the
       terms of their tariffs.^

   39. We disagree with Defendants' contention that the Utah PSC's findings
       are irrelevant to our analysis.^ The Utah PSC conducted extensive
       proceedings into All American's operations, and its findings are
       credible and independently supported by the record. Nor do we find any
       factual basis for concluding that All American's Nevada operations or
       ChaseCom's and e-Pinnacle's Utah operations differed in any material
       respect from All American's Utah operations.

   40. Further, there is no merit to Defendants' assertion that Farmers^ has
       no bearing on this case because the tariff in that case defined "end
       users" in terms of "subscribers" of services, while Defendants'
       tariffs define "end users" as "users of local telecommunications
       services."^ Even if, as Defendants contend, "user" is a broader term
       than "subscriber,"^ the CSPs were not "users of local
       telecommunications services" provided by Defendants, as would be
       required under the tariffs.^

   41. Finally, we disagree that All American's revisions to its Tariff No. 1
       somehow obviate the "end user" requirement.^ All American's Tariff No.
       1 applied to interstate traffic terminated in Nevada, not Utah, and
       the revisions did nothing to alter that fact.^ And even if revised
       Tariff No. 1 applied to both Nevada and Utah, it defines "end user" as
       "[a]ny . . . entity . . . which uses the service of [All American]
       under the terms and conditions of this tariff."^ Because, as All
       American admits, its only customer did not use its services under the
       terms and conditions of any Tariff,^ All American had no "end users"
       of its services, as defined in its Revised Tariff No. 1.^

     A. Defendants' Procedural Arguments Are Baseless.

   42. Defendants complain that they were "irreparably prejudiced" by
       "flawed" decisions relating to the effectuation of the Court Referrals
       and management of the complaint proceeding.^ Defendants previously
       requested reconsideration of rulings relating to the manner in which
       the Commission chose to hear the issues referred by the Court,^ which
       staff denied.^ Thereafter, Defendants sought permission to file a
       surrebuttal to AT&T's Reply, arguing that such a filing would "cure"
       any prejudice.^ Staff granted their request.^ Later, Defendants sought
       reconsideration of several rulings made by staff during a
       discovery/status conference,^ which staff denied.^

   43. The Commission has broad discretion to structure its proceedings to
       maximize fairness, promote efficiency, and conserve the resources of
       the parties and the Commission.^ Defendants offer no new arguments as
       to why the Commission should revisit any of these matters. In any
       event, we find that the procedural rulings in the case were
       well-reasoned and appropriate,^ and that Defendants have suffered no
       prejudice as a result.^

   IV. ORDERING CLAUSEs

   44. Accordingly, IT IS ORDERED, pursuant to Sections 1, 4(i), 4(j), 201,
       203, 206, and 208 of the Communications Act of 1934, as amended, 47
       U.S.C. SS 151, 154(i), 154(j), 201, 203, 206, 208, that Counts I and
       II of the Complaint are GRANTED.

   45. IT IS FURTHER ORDERED, pursuant to Sections 1, 4(i), 4(j), 201, 203,
       206, and 208 of the Communications Act of 1934, as amended, 47 U.S.C.
       SS 151, 154(i), 154(j), 201, 203, 206, 208, that Count III will be
       addressed in connection with any damages complaint filed by AT&T.

   46. IT IS FURTHER ORDERED, pursuant to Sections 1, 4(i), 4(j), 201, 203,
       206, and 208 of the Communications Act of 1934, as amended, 47 U.S.C.
       SS 151, 154(i), 154(j), 201, 203, 206, 208, and the Commission's rules
       1.720-1.736, 47 C.F.R. SS 1.720-1.736, that Defendants' Request for
       Declaratory Ruling is DENIED.

   FEDERAL COMMUNICATIONS COMMISSION

   Marlene H. Dortch

   Secretary

   ^ See Amended Formal Complaint of AT&T Corp., File No. EB-09-MD-010 (filed
   Apr. 30, 2010) (Complaint); 47 U.S.C. S 208. The litigation arises from a
   primary jurisdiction referral from the United States District Court for
   the Southern District of New York (the Court). The Commission directed the
   parties to effectuate the Court's referral by filing two formal
   complaints. See Letter Ruling from Lisa B. Griffin, Deputy Division Chief,
   EB, MDRD, to James F. Bendernagel, Jr., Counsel for AT&T, and Jonathan
   Canis, Counsel for Defendants, File No. EB-09-MD-010 (filed Apr. 2, 2010)
   (April 2 Letter Ruling). The parties did so, and the Commission previously
   resolved Defendants' complaint. See All American v. AT&T Corp., Memorandum
   Opinion and Order, 26 FCC Rcd 723 (2011).

   ^ Complaint at 66-69, paras. 123-30; 47 U.S.C. SS 201(b), 203.

   ^ Complaint at 69-71, paras. 131-37; 47 U.S.C. S 201(b).

   ^ AT&T also alleged in Count III of its Complaint that Defendants are
   unable to collect any compensation for access services under a quantum
   meruit, quasi-contract, constructive contract, or any other state law
   theory. Complaint at 71, paras. 138-42. Under Section 1.722(d) of the
   Commission's rules, AT&T elected to bifurcate its liability and damages
   claims. Complaint at 4, para. 8 (citing 47 C.F.R. S 1.722(d) (setting
   forth the requirements a complainant must satisfy if it "wishes a
   determination of damages to be made in a proceeding that is separate from
   and subsequent to the proceeding in which the determinations of liability
   and prospective relief are made")). Commission staff subsequently ruled
   that the issues raised in Count III of the Complaint will be addressed in
   AT&T's damages proceeding, if any. Letter Ruling from Lisa B. Griffin,
   Deputy Division Chief, EB, MDRD, to James F. Bendernagel, Jr., Counsel for
   AT&T, and Jonathan Canis, Counsel for CLECs, File No. EB-09-MD-010 (filed
   July 28, 2010) (Status Conference Order). Because this Order finds in
   AT&T's favor on liability, AT&T may file with the Commission a
   supplemental complaint for damages in accordance with 47 C.F.R. S 1.722(e)
   ("If a complainant proceeds pursuant to paragraph (d) of this section . .
   . the complainant may initiate a separate proceeding to obtain a
   determination of damages by filing a supplemental complaint . . . . ").

   ^ Complaint at 6, para. 10.

   ^ See generally United States Tel. Ass'n v. FCC, 188 F.3d 521, 523-24
   (D.C. Cir. 1999).

   ^ Complaint at 6, para. 11; All American Telephone Co., e-Pinnacle
   Communications, Inc., and ChaseCom's Answer to AT&T Corp.'s Amended Formal
   Complaint, File No. EB-09-MD-010 (filed June 14, 2010) (Answer) at 6-7,
   para. 11; Joint Statement of Stipulated Facts, Disputed Facts, and Key
   Legal Issues, File Nos. EB-09-MD-010 and EB-10-MD-003 (July 16, 2010)
   (Joint Statement) at 2, Stipulation 2. CSPs generate very high volumes of
   incoming calls for which local exchange carriers (LECs) charge terminating
   access. See Connect America Fund, WC Docket No. 10-90 et al., Report and
   Order and Further Notice of Proposed Rulemaking, 26 FCC Rcd 17663, 17874,
   para. 656 (2011) (USF/ICC Transformation Order), pets. for review pending
   sub nom. In re: FCC 11-161, No. 11-9900 (10th Cir. filed Dec. 8, 2011).

   ^ Complaint at 7-8, paras. 12-13; Answer at 7-8, paras. 12-13; Joint
   Statement at 2-3, Stipulations 3-4.

   ^ Joint Statement at 3, Stipulation 6.

   ^ Id., Stipulation 7.

   ^ Answer at 8, para. 16; Joint Statement at 4, Stipulation 8; see AT&T Ex.
   79, Consideration of the Rescission, Alteration, or Amendment of the
   Certificate of Authority of All American to Operate as a Competitive Local
   Exchange Carrier Within the State of Utah, Public Service Commission of
   Utah, Pre-Filed Direct Testimony of David W. Goodale on Behalf of All
   American Telephone Company, Inc., at 11-12 (Feb. 26, 2010) (All American
   Utah PSC Hearing Direct Testimony); see also AT&T Corporation v. Beehive
   Telephone Company, Inc. and Beehive Telephone, Inc. Nevada, Memorandum
   Opinion and Order, 17 FCC Rcd 11641, 11644, para. 6 (2002) (AT&T v.
   Beehive).

   ^ Joint Statement at 4, Stipulation 8.

   ^ Joint Statement at 4, Stipulation 10.

   ^ Id.

   ^ See 47 C.F.R. SS 69.1-69.2.

   ^ See 47 U.S.C. S 203.

   ^ See Establishing Just and Reasonable Rates for Local Exchange Carriers,
   Notice of Proposed Rulemaking, 22 FCC Rcd 17989, 19992-93, paras. 6-8
   (2007) (2007 Access Charge NPRM); Investigation of Certain 2007 Annual
   Access Tariffs, Order Designating Issues for Investigation, 22 FCC Rcd
   16109, 16111-12, paras. 4-6 (Wireline Comp. Bur. 2007). Rate-of-return
   carriers may earn no more than a Commission-prescribed return on the
   investments they make in providing exchange access services. General
   Communication, Inc. v. Alaska Communications Systems, Memorandum Opinion &
   Order, 16 FCC Rcd 2834, 2836, para. 5 (2001), review granted in part and
   denied in part and case remanded, ACS of Anchorage, Inc. v. FCC, 290 F.3d
   403 (D.C. Cir. 2002).

   ^ 2007 Access Charge NPRM, 22 FCC Rcd at 17992, para. 6.

   ^ Id.

   ^ Id.; 47 C.F.R. SS 69.601-69.612.

   ^ 47 C.F.R. S 61.39.

   ^ Regulation of Small Telephone Companies, Report and Order, 2 FCC Rcd
   3811 (1987) (Small Carrier Tariff Order); 2007 Access Charge NPRM, 22 FCC
   Rcd at 17992-93, paras. 7-8.

   ^ 47 C.F.R. S 69.3(f)(2).

   ^ 47 C.F.R. S 61.39(b).

   ^ 47 C.F.R. S 61.39(a).

   ^ See Tariff Filing Requirements for Non-Dominant Common Carriers,
   Memorandum Opinion and Order, 8 FCC Rcd 6752, 6754, para. 9 (1993) (CLECs
   are non-dominant carriers because they have not been previously declared
   dominant), vacated and remanded in part on other grounds, Southwestern
   Bell Corp. v. FCC, 43 F.3d 1515 (D.C. Cir. 1995); on remand, 10 FCC Rcd
   13653 (1995).

   ^ See 47 C.F.R. S 61.26; Access Charge Reform, Reform of Access Charges
   Imposed by Competitive Local Exchange Carriers,  Seventh Report and Order
   and Further Notice of Proposed Rulemaking, 16 FCC Rcd 9923, 9925, para. 3
   (2001) (CLEC Access Reform Order). In 2011, the Commission adopted rules
   requiring a CLEC engaged in "access stimulation" (discussed below) to
   reduce its tariffed interstate switched access rates to the rates of the
   price cap LEC in the state with the lowest rates, rather than the
   presumably higher rates of the competing ILEC. See 47 C.F.R. S 61.26(g);
   USF/ICC Transformation Order, 26 FCC Rcd at 17874-90.

   ^ CLEC Access Reform Order, 16 FCC Rcd at 9925, para. 3.

   ^ Joint Statement at 6-7, Stipulation 23.

   ^ Id.

   ^ See Beehive Telephone Company, Inc. Beehive Telephone Company, Inc.
   Nevada, Order on Reconsideration, 13 FCC Rcd 11795, 11806, para. 24 (1998)
   (Beehive Reconsideration Order).

   ^ Joint Statement at 7, Stipulation 24. This payment arrangement changed
   over time to a fixed monthly fee. Id.

   ^ See Joint Statement at 7-8, Stipulation 25, 29.

   ^ Joint Statement at 8, Stipulation 30. During this same period, the
   Commission was investigating Beehive's revenue-sharing arrangements, its
   relationship with Joy, and its high access rates. See AT&T Ex. 130,
   Deposition of Charles McCown at 38-39, 157-59 (McCown First Deposition).
   See generally Beehive Telephone Company, Inc., Beehive Telephone, Inc.
   Nevada, Suspension Order, 12 FCC Rcd 11695 (Com. Car. Bur. 1997) (Beehive
   Suspension Order); Beehive Telephone Company, Inc., Beehive Telephone,
   Inc. Nevada, Memorandum Opinion and Order, 13 FCC Rcd 2736 (1998) (Beehive
   First 1997 Rate Investigation Order); Beehive 1997 Rate  Reconsideration
   Order; Beehive Telephone Company, Inc., Beehive Telephone, Inc. Nevada,
   Memorandum Opinion and Order, 13 FCC Rcd 12275 (1998) (Beehive Second 1997
   Rate Investigation Order).

   ^ Joint Statement at 22, para. 46 (AT&T Disputed Fact); Complaint Ex. A,
   Expert Report of David I. Toof, PhD (Toof Report), at 6, para. 16.

   ^ See AT&T Ex. 130, McCown First Deposition at 56, 158; Defendants' Ex. 4,
   Deposition of Charles McCown at 106-07 (McCown Second Deposition); Joint
   Statement at 9, Stipulation 34.

   ^ Moreover, the enormous quantity of terminating minutes that Beehive was
   receiving by virtue of its arrangement with Joy would have reduced
   Beehive's per-minute costs, risking the possibility that Beehive would
   have been forced into a lower NECA rate band. See, e.g., AT&T Legal
   Analysis at 37-38; AT&T Reply to Formal Complaint, File No. EB-09-MD-010
   (filed Jan. 29, 2010) at 15 and n.31 (AT&T Reply); AT&T Ex. A, Toof Report
   at 4-6, paras. 12-16.

   ^ See paragraph 9 above.

   ^ See USF/ICC Transformation Order, 26 FCC Rcd at 17885-86, para. 689;
   Establishing Just and Reasonable Rates for Local Exchange Carriers, Notice
   of Proposed Rulemaking, 22 FCC Rcd 17989, 18003, para. 34 (2007); see also
   note 27 above.

   ^ AT&T Ex. 130, McCown First Deposition at 159; Defendants' Ex. 4, McCown
   Second Deposition at 120; AT&T Ex. 23, Email from Chuck McCown at Beehive
   to CHR (explaining that Beehive will bill the IXCs for tandem switched
   termination, tandem switching, and tandem switched transport along with a
   portion of the local switching to make it whole).

   ^ ChaseCom's Answers to AT&T's Amended First and Second Requests for
   Interrogatories, File No. EB-09-MD-010, at 4 (filed Aug. 27, 2010)
   (ChaseCom's Interrogatory Responses); e-Pinnacle Communications, Inc.'s
   Answers to AT&T's Amended First and Second Requests for Interrogatories,
   File No. EB-09-MD-010 (filed Aug. 27, 2010) (e-Pinnacle's Interrogatory
   Responses) at 4; All American's Answers to AT&T's Amended First and Second
   Requests for Interrogatories, File No. EB-09-MD-010 (filed Aug. 27, 2010)
   (All American Interrogatory Responses) at 3. See AT&T Ex. 138, Deposition
   of Brian Kofford (Kofford Deposition) at 53; AT&T Ex. 139, Deposition of
   Herb Levitin, at 64 (Levitin Deposition). See also AT&T Ex. 54, Email
   exchange between CHR and Beehive; AT&T Ex. 55, CHR email; AT&T Ex. 56, CHR
   Email; AT&T Ex. 57, Email from Beehive to CHR; AT&T Ex. 58, Email from
   e-Pinnacle to CHR; AT&T Ex. 59, CHR Email; AT&T Ex. 60, Email from
   e-Pinnacle to CHR; AT&T Ex. 61, Email from e-Pinnacle to CHR.

   ^ Joint Statement at 9, Stipulation 31; see also AT&T Ex. 52, Email from
   CHR to Beehive; AT&T Ex. 53, Email from Beehive to All American,
   e-Pinnacle and ChaseCom; AT&T Ex. 135, Deposition of Kelly Atkinson
   (Atkinson Deposition) at 24; AT&T Ex. 128, Deposition of David Goodale
   (Goodale First Deposition) at 210-12; AT&T Ex. 139, Levitin Deposition at
   63; e-Pinnacle's Interrogatory Responses at 4.

   ^ AT&T Ex. 128, Goodale First Deposition at 212-16; AT&T Ex. 136,
   Deposition of David Goodale at 160-61 (Goodale Second Deposition); AT&T
   Ex. 130, McCown First Deposition at 177-79; Joint Statement at 15,
   Stipulation 73.

   ^ AT&T Ex. 5, Application of All American Telephone Company, Inc. for a
   Certificate of Public Convenience and Necessity to Provide Local Exchange
   Services Within the State of Utah, Report and Order, para. 3 (March 7,
   2007) (All American Utah CPCN); AT&T Ex. 9, Application of e-Pinnacle
   Communications, Inc. for a Certificate of Public Convenience and Necessity
   to Provide Local Exchange Services Within the State of Utah, Report and
   Order, para. 2 (Oct. 20, 2004) (e-Pinnacle CPCN); AT&T Ex. 12, Application
   of ChaseCom for a Certificate of Public Convenience and Necessity to
   Provide Local Exchange Services Within the State of Utah, Report and
   Order, para. 2 (July 13, 2005) (ChaseCom CPCN).

   ^ See Joint Statement at 9, Stipulation 37; AT&T Ex. 124, Consideration of
   the Rescission, Alteration, or Amendment of the Certificate of Authority
   of All American to Operate as a Competitive Local Exchange Carrier within
   the State of Utah, Order on Application for Review and Rehearing and
   Request for Reconsideration at 21-23 (July 6, 2010) (Utah PSC Revocation
   Reconsideration Order); AT&T Ex. 79, All American Utah PSC Hearing Direct
   Testimony at 5; ChaseCom Interrogatory Responses at 4; e-Pinnacle
   Interrogatory Responses at 4.

   ^ Joint Statement at 2-3, Stipulations 2, 3, 4, 6; see also Utah Code
   Section 54-8b-2.1 (specifying the process for excluding competition within
   a local exchange with fewer than 5,000 access lines and the obligations
   that may be imposed on carriers obtaining authorization to provide public
   telecommunications services to any customer or class of customers who
   requests service within such exchanges).

   ^ Joint Statement at 3, Stipulation 6 ("Each of Beehive's local exchanges
   in Utah have less than 5,000 access lines, and Beehive serves fewer than
   30,000 access lines in Utah."). See AT&T Ex. 5, All American Utah CPCN,
   Exhibit A; AT&T Ex. 9, e-Pinnacle CPCN, Exhibit A; AT&T Ex. 12, ChaseCom
   CPCN, Exhibit A. Indeed, in response to opposition to its initial CPCN
   application, which included Beehive's territory, All American revised its
   application to remove the areas served by Beehive. AT&T Ex. 96,
   Consideration of the Rescission, Alteration, or Amendment of the
   Certificate of Authority of All American to Operate as a Competitive Local
   Exchange Carrier Within the State of Utah, Public Service Commission of
   Utah, Docket No. 08-2469-01, Report and Order at 4-5 (Apr. 26, 2010) (Utah
   PSC Revocation Order).

   ^ As noted above, a CLEC may benchmark its rates to those of a competing
   LEC, but Defendants were not authorized to compete with Beehive in Utah.
   Joint Statement at 10, Stipulation 45; AT&T Legal Analysis at 13-14; see
   also AT&T Ex. 75, All American F.C.C. Tariff No. 2, Original Pages 89-92
   (stating that All American's rates shall be "no higher than the Incumbent
   Local Exchange Carrier's equivalent rates in whose serving area [All
   American] is providing service"); AT&T Ex. 29, ChaseCom Tariff No. 1 at
   Pages 91-94 (stating that ChaseCom's rates "are in accordance with"
   Beehive's Tariff); AT&T Ex. 30, e-Pinnacle Tariff No. 1 at Pages 92-95
   (stating that e-Pinnacle's rates "are in accordance with" Beehive's
   Tariff).

   ^ AT&T Ex. 5, Application of All American Telephone Company for Authority
   to Operate as a Competitive Provider of Telecommunications Services,
   Providing Resold and Facilities-Based Interexchange and Basic Services
   within the State of Nevada, Order (Mar. 5, 2001) (All American Nevada
   CPCN). AT&T Ex. 28, All American F.C.C. Tariff No. 1, at 89-92. ChaseCom
   and e-Pinnacle were not authorized to operate as CLECs in Nevada.

   ^ Joint Statement at 9, Stipulation 31. See ChaseCom's Interrogatory
   Responses at 4; e-Pinnacle's Interrogatory Responses at 4; All American's
   Interrogatory Responses at 3; see also AT&T Ex. 139, Levitin Deposition at
   64.

   ^ See AT&T Ex. 130, McCown First Deposition at 223-24; AT&T Ex. 138,
   Kofford Deposition at 77-78.

   ^ See ChaseCom's Interrogatory Responses at 3-4; e-Pinnacle Interrogatory
   Responses at 3-4; All American Interrogatory Responses at 3; Defendants'
   Ex. 4, McCown Second Deposition at 120-21; Joint Statement at 10, 14,
   Stipulations 47 and 70.

   ^ Joint Statement at 9, Stipulation 36. Prior to April 2006, Beehive
   billed AT&T under Beehive's name for calls that terminated on Defendants'
   equipment. Beginning April 1, 2006, the bills AT&T received were in
   Defendants' names. Joint Statement at 12, Stipulations 53 and 55; All
   American's Interrogatory Responses at 5; ChaseCom's Interrogatory
   Responses at 3-4; e-Pinnacle's Interrogatory Responses at 4, 6; AT&T Ex.
   139, Levitin Deposition at 93-95; AT&T Ex. 138, Kofford Deposition at
   68-69. Beehive, however, continued to generate the invoices and collect
   charges until Defendants ceased operating. But see All American
   Interrogatory Responses at 5 (between June 1, 2006 and August 1, 2007,
   Beehive resumed billing AT&T under Beehive's name for traffic that
   terminated to Joy's conference bridge equipment in Utah); see also AT&T
   Ex. 136, Goodale Second Deposition at 52.

   ^ See Joint Statement at 14, Stipulation 70; ChaseCom's Interrogatory
   Responses at 4; e-Pinnacle's Interrogatory Responses at 3-4; All
   American's Interrogatory Responses at 3, 6; AT&T Ex. 130, McCown First
   Deposition at 162-64; Defendants' Ex. 4, McCown Second Deposition at
   120-21; AT&T Ex. 138, Kofford Deposition at 55-58; AT&T Ex. 136, Goodale
   Second Deposition at 65; AT&T Ex. 139, Levitin Deposition at 54.

   ^ Joint Statement at 9, Stipulation 36; All American's Interrogatory
   Responses at 3, 6; ChaseCom's Interrogatory Responses at 4; e-Pinnacle's
   Interrogatory Responses at 4; AT&T Ex. 138, Kofford Deposition at 59-60;
   AT&T Ex. 139, Levitin Deposition at 67-68; AT&T Ex. 136, Goodale Second
   Deposition at 54-57.

   ^ See, e.g., AT&T Ex. 56, CHR Email (noting that Beehive directed CHR to
   contact Defendants to ask if they wanted their tariffs changed to reflect
   Beehive's increased rate changes).

   ^ e-Pinnacle's Interrogatory Responses at 4-6.

   ^ See, e.g.,  AT&T Ex. 138, Kofford Deposition at 47.

   ^ Joint Statement at 13, Stipulations 62, 65. See also AT&T Ex. 96, Utah
   PSC Revocation Order at 14-16, 18, 26-28; AT&T Ex. 139, Levitin Deposition
   at 84, 123; AT&T Ex. 138, Kofford Deposition at 71, 110.

   ^ Defendants were established as UNE-P CLECs. See AT&T Exs. 25, 48, 49;
   see also AT&T Ex. 135, Allison Deposition at 33. They did not, however,
   obtain any unbundled network elements that would have enabled them
   independently to provide local telecommunications services to the public.
   See, e.g., AT&T Ex. 140, Beehive's Response to Sprint's Third Set of
   Interrogatories and Document Requests at 10; AT&T Ex. 138, Kofford
   Deposition at 59; AT&T Ex. 139, Levitin Deposition at 66-67.

   ^ AT&T Ex. 97, Consideration of the Rescission, Alteration, or Amendment
   of the Certificate of Authority of All American to Operate as a
   Competitive Local Exchange Carrier Within the State of Utah, Public
   Service Commission of Utah, Transcript of Hearing, Docket No. 08-2469-01,
   at 123 (Mar. 3, 2010) (Utah PSC Transcript); AT&T Ex. 100, Consideration
   of the Rescission, Alteration, or Amendment of the Certificate of
   Authority of All American to Operate as a Competitive Local Exchange
   Carrier Within the State of Utah, Public Service Commission of Utah,
   Pre-Filed Rebuttal Testimony of David W. Goodale on Behalf of All American
   Telephone Company, Inc., at 7 (Feb. 26, 2010).

   ^ All American maintains that it purchased a switch for use in Nevada. As
   of October 27, 2010, however, it had not been installed. AT&T Ex. 132,
   Deposition of Doug Wingrove at 8, 18-20, 39-40; see AT&T Initial Brief at
   8-9. The testimony All American cites to the contrary is from individuals
   who lacked direct knowledge regarding the switch. See Defendants' Reply
   Brief at 6-7; AT&T Ex. 128, Goodale First Deposition at 54; AT&T Ex. 136,
   Goodale Second Deposition at 49-50, 105; AT&T Ex. 130, McCown First
   Deposition at 69-70; AT&T Ex. 131, Deposition of John Brewer at 103-04.
   Consequently, calls in Nevada continued to be routed and terminated in the
   same manner over Beehive's equipment. AT&T Ex. 132, Deposition of Doug
   Wingrove at 40-41.

   ^ AT&T Ex. 132, Deposition of Doug Wingrove at 11-12, 14-17, 22-26, 33-34
   (testifying that Joy's conference bridge equipment was located in Utah and
   that all calls to telephone numbers associated with Joy's operation were
   routed to its equipment located in Utah).

   ^ All American's assertion that it leased switches from Beehive prior to
   purchasing and installing its own switches in Nevada or Utah is
   unsupported. See AT&T Ex. 130, McCown First Deposition at 105; AT&T Ex.
   97, Utah PSC Transcript at 69; AT&T Ex. 128, Goodale Deposition at 122-24.
   See, e.g., AT&T Ex. 140, Beehive's Response to Sprint's Third Set of
   Interrogatories and Document Requests at 10.

   ^ AT&T Ex. 132, Deposition of Doug Wingrove at 37-38 (testifying that All
   American's Utah switch was connected to a router, which was then connected
   to the Internet, and that the switch was not physically connected to any
   conferencing equipment).

   ^ AT&T Ex. 139, Levitin Deposition at 73, 88, 123; AT&T Ex. 138, Kofford
   Deposition at 71-72.

   ^ AT&T Ex. 139, Levitin Deposition at 41-49.

   ^ AT&T Ex. 138, Kofford Deposition at 83.

   ^ Joint Statement at 9, Stipulation 38; AT&T Ex. 139, Levitin Deposition
   at 66-67; AT&T Ex. 138, Kofford Deposition at 78-80.

   ^ AT&T Ex.139, Levitin Deposition at 66-67; ChaseCom Interrogatory
   Responses at 6-7. Although e-Pinnacle described its conference bridges as
   "switches" (AT&T Ex. 138, Kofford Deposition at 58), other evidence in the
   record contradicts this unsubstantiated claim (such as e-Pinnacle's
   admission that it did not provide dialtone or telecommunications
   services). See Joint Statement at 13, Stipulation 65; see also AT&T Ex.
   138, Kofford Deposition at 110. Thus, although Defendants provided some
   CLEC services, they did not do so to the public at large (nor, as
   discussed below, did they do so in accordance with the terms of their
   tariffs).

   ^ See discussion regarding the Utah PSC revocation proceeding below in
   paragraphs 19-21. See also AT&T Ex. 128, Goodale First Deposition at 48.

   ^ See AT&T Ex. 138, Deposition of Brian Kofford, at 24-25; AT&T Ex. 139,
   Deposition of Herb Levitin at 64-65.

   ^ See 47 C.F.R. S 63.71.

   ^ See AT&T Ex. 96, Consideration of the Rescission, Alteration, or
   Amendment of the Certificate of Authority of All American to Operate as a
   Competitive Local Exchange Carrier within the State of Utah, Report and
   Order (Apr. 26, 2010) (Utah PSC Revocation Order). All American filed with
   the Utah PSC a petition to amend its CPCN retroactively to March 7, 2007
   (the date the CPCN was issued), which would have authorized All American
   to operate as a CLEC in the area certificated to Beehive. See AT&T Ex. 71,
   Petition of All American Telephone Co., Inc. for a Nunc Pro Tunc Amendment
   of its Certificate of Authority to Operate as a Competitive Local Exchange
   Carrier within the State of Utah, Report and Order (June 16, 2009) at 2-3,
   14, 18-19. The Utah PSC, sua sponte, expanded the proceeding to consider
   whether to rescind All American's CPCN.

   ^ AT&T Ex. 96, Utah PSC Revocation Order at 18, 23, 24.

   ^ Id. at 14, 28.

   ^ Id. at 14, 27-29.

   ^ Id. at 25.

   ^ Id. at 29.

   ^ AT&T Ex. 96, Utah PSC Revocation Order at 34 (emphasis omitted); see
   also id. at 28 (despite All American's verified representations in its
   application for a CPCN, Mr. Goodale admitted that "`from the time [All
   American] first considered operating in Utah, the company's intent was to
   operate in Beehive's territory in the manner in which it is currently
   operating'").

   ^ AT&T Ex. 96, Utah PSC Revocation Order at 33.

   ^ AT&T Ex. 124, Utah PSC Revocation Reconsideration Order at 17.

   ^ AT&T Ex. 96, Utah PSC Revocation Order at 26 (All American represented
   in a post-hearing brief that its operations "provide revenue to Beehive").
   As it did when All American was applying for its CPCN, Beehive supported
   All American in its efforts to dissuade the Utah PSC from revoking All
   American's CPCN. See AT&T Ex. 124, Utah PSC Revocation Reconsideration
   Order at 1.

   ^ AT&T Ex. 124, Utah PSC Revocation Reconsideration Order at 23.

   ^ Id. at 21-22 (citations omitted).

   ^ Id. at 19 (emphasis added).

   ^ Id. at 11.

   ^ Id. at 35.

   ^ AT&T Ex. 124, Utah PSC Revocation Reconsideration Order at 23.

   ^ Id. at 23.

   ^ Joint Statement at 4, Stipulation 11.

   ^ Id.

   ^ Joint Statement at 4-5, Stipulation 12.

   ^ Id.

   ^ Id.

   ^ AT&T Ex. 1, All American Telephone Company, Inc. v. AT&T, Inc.,
   Memorandum & Order, 07-Civ 861, at *3-4 (WHP) (Mar. 16, 2009) (First Court
   Referral Order).

   ^ AT&T Ex. 34, Informal Complaint, File No. EB-09-MDIC-003 (Apr. 15,
   2009).

   ^ Complaint at 2, para. 2, n.4. See Formal Complaint of AT&T, File No. EB
   09-MD-010 (filed Nov. 16, 2009). Count II of AT&T's Complaint implements
   the First Court Referral Order.

   ^ AT&T Ex. 94, All American Telephone Company, Inc., et al. v. AT&T, Inc.,
   Memorandum & Order, 07-Civ 861, at 2-4 (WHP) (Feb. 5, 2010) (Second Court
   Referral Order). Count I of AT&T's Complaint implements Issues 1a to 1e
   and Count III effectuates issues 2, 3, 5a, 5c, 5d, and 5e of the Second
   Court Referral Order.

   ^ See April 2 Letter Ruling.

   ^ Formal Complaint and Motion for Declaratory Ruling of All American
   Telephone Co., e-Pinnacle Communications, Inc., and ChaseCom, File No.
   EB-10-MD-003 (filed May 7, 2010).

   ^ See All American v. AT&T Corp., Memorandum Opinion and Order, 26 FCC Rcd
   723 (2011).

   ^ Complaint Legal Analysis at 29-53; AT&T Reply at 14-17; AT&T Reply to
   Amended Formal Complaint, File No. EB-09-MD-010 (filed July 6, 2010) at
   24-28 (AT&T Amended Reply); AT&T Initial Brief at 18-24.

   ^ The record exceeds 7,000 pages, including pleadings, discovery
   responses, deposition transcripts, court exhibits, Utah PSC exhibits, and
   other miscellaneous documents.

   ^ See paragraphs 17, 19-21 above.

   ^ See, e.g., AT&T Ex. 140, Beehive's Response to Sprint's Third Set of
   Interrogatories and Document Requests at 10; AT&T Ex. 138, Kofford
   Deposition at 56, 59; AT&T Ex. 139, Levitin Deposition at 66-67.

   ^ All American served Joy, its parent-affiliate CSP. Joint Statement at 8,
   Stipulation 28; AT&T Ex. 96, Utah Revocation Order at 6. In addition to
   its own conferencing service, ChaseCom served three CSPs. AT&T Ex. 139,
   Levitin Deposition at 44-45, 48. e-Pinnacle also served three CSPs. AT&T
   Ex. 138, Kofford Deposition at 83.

   ^ 47 C.F.R. S 61.26.

   ^ AT&T Ex. 5, All American Utah CPCN, at 2-3; AT&T Ex. 9, e-Pinnacle CPCN,
   at para. 3; AT&T Ex. 12, ChaseCom CPCN, at para. 3.

   ^ AT&T Ex.6, All American CPCN at Exhibit A; AT&T Ex. 96, Utah PSC
   Revocation Order, at 29, 33-34; AT&T Ex. 9, e-Pinnacle CPCN at para. 2;
   AT&T Ex. 12, ChaseCom CPCN at para. 2. We disagree with the CLECs'
   contention that the status of their CPCNs is irrelevant to whether they
   operated as sham entities and to their ability to lawfully provide
   interstate switched access service under the terms of their respective
   tariffs. See Complaint at 16, para. 29; Answer at 15, para. 29; paragraph
   39 below.

   ^ AT&T Ex.128, Goodale Deposition at 216; AT&T Ex. 96, Utah PSC Revocation
   Order at 34.

   ^ The owners of ChaseCom and e-Pinnacle expressed a complete lack of
   familiarity with a telecommunications company's operations and were
   unaware of the limitations in the Utah CPCNs. AT&T Ex. 138, Kofford
   Deposition at 68; AT&T Ex. 139, Levitin Deposition at 56-58. Beehive
   similarly disregarded the CPCN limitations, encouraging All American to
   enter into an interconnection agreement with Beehive. See AT&T Ex. 130,
   McCown First Deposition at 177-82; AT&T Ex. 124, Utah PSC Revocation
   Reconsideration Order at 21-22.

   ^ AT&T Ex. 96, Utah PSC Revocation Order at 6, 27-28; see, e.g.,  AT&T Ex.
   138, Kofford Deposition at 71; AT&T Ex. 139, Levitin Deposition at 88.

   ^ See paragraphs 13-15, 20 above.

   ^ See paragraph 16 and notes 53 and 55 above; e-Pinnacle's Interrogatory
   Responses at 4-6; ChaseCom's Interrogatory Responses at 3-4; All
   American's Interrogatory Responses at 3; AT&T Ex. 130, McCown First
   Deposition at 126, 174.

   ^ Between 2001 and 2005, Beehive's rates for the end office switching rate
   element of switched access services declined from 4.59 cents per minute to
   1.02 cents per minute. Joint Statement at 8, Stipulation 30. AT&T
   estimates that Beehive's rate would have dropped to as low as 0.25 cents
   per minute if it had continued filing its own 61.39 tariff. Joint
   Statement at 22, AT&T Disputed Fact 46; Complaint Ex. A at 6, para. 16.

   ^ Joint Statement at 21-22, AT&T's Disputed Fact 45.

   ^ See Complaint at 30, para. 56, 37-38, para. 66; Complaint Legal Analysis
   at 5; AT&T Ex. 130, McCown First Deposition at 105; AT&T. Ex.138, Kofford
   Deposition at 34-37; AT&T Ex. 139, Levitin Deposition at 94-95.

   ^ See Complaint at 34-35, para. 61; Complaint Legal Analysis at 5; AT&T
   Ex. 136, Goodale Second Deposition at 40, 54-55; AT&T Ex. 138, Kofford
   Deposition at 33-36.

   ^ See Defendants' Ex. 4, McCown Second Deposition at 116-18, 120-21; AT&T
   Ex. 139, Levitin Deposition at 36, 94; AT&T Ex. 138, Kofford Deposition at
   34-35.

   ^ AT&T Ex. 130, McCown First Deposition at 159.

   ^ AT&T Ex. 130, McCown First Deposition at 87 (emphasis added).

   ^ AT&T Ex. 138, Kofford Deposition at 36-37 (testifying that, although
   e-Pinnacle was nominally the CLEC billing AT&T, it continued sharing
   revenue with Beehive in exactly the same way it had when Beehive was
   billing AT&T); see also AT&T Ex. 139, Levitin Deposition at 30 (testifying
   that, after becoming a CLEC, ChaseCom and Beehive would share revenue).

   ^ Defendants' Reply Brief at 8 (citing Global Crossing Telecommunications
   Inc. v. Metrophones Telecommunications, Inc., 550 U.S. 45, 53 (2007)
   (Global Crossing v. Metrophones); see 47 U.S.C. S 201(b) ("All charges,
   practices, classifications, and regulations for and in connection with
   such communication service, shall be just and reasonable, and any such
   charge, practice, classification, or regulation that is unjust and
   unreasonable is hereby declared to be unlawful . . . .")).

   ^ Defendants' Reply Brief at 8.

   ^ See Access Charge Reform; Price Cap Performance Review for Local
   Exchange Carriers; Transport Rate Structure and Pricing; End User Common
   Line Charges, CC Docket Nos. 96-262, 94-1, 91-213, 95-72, First Report and
   Order, 12 FCC Rcd 15982, 16141, para. 363 (1997) ("[I]f an access
   provider's service offerings violate section 201 or section 202 of the
   Act, we can address any issue of unlawful rates through the exercise of
   our authority to investigate and adjudicate complaints under section
   208."); Hyperion Telecommunications, Inc. Petition for Forbearance,
   Memorandum Opinion and Order and Notice of Proposed Rulemaking, 12 FCC Rcd
   8596, 8597, para. 2, 8609, para. 25 (1997) (same).

   ^ See, e.g., AT&T Corp. v. YMax Communications Corp., Memorandum Opinion &
   Order, 26 FCC Rcd 5742, 5761, paras. 52-53 & n.147 (2011) (concluding that
   Commission's finding that carrier charges were unlawful under Sections
   203(c) and 201(b) obviated the need to reach claims stated in remaining
   counts of complaint alleging violations of particular Commission rules and
   orders); AT&T v. Business Telecom Inc., Order on Reconsideration, 16 FCC
   Rcd 21750, 21755, para. 9 (2001) (noting that "the Commission has on
   several occasions awarded damages for violations of section 201(b), even
   in the absence of specific rules applicable to the conduct at issue");
   Total Telecomms. Servs., Inc. v. AT&T Corp., Memorandum Opinion & Order,
   16 FCC Rcd 5726, 5733, para. 16 (2001) (holding that creation of sham
   entity designed to extract inflated access charges from interexchange
   carriers violated Section 201(b) despite absence of Commission rule
   directly on point);  Ascom v. Sprint, Memorandum Opinion and Order, 15 FCC
   Rcd 3223 (2000) (holding that a carrier's failure to properly provide
   service to its customer and for bills issued to a non-customer were unjust
   and unreasonable practices); ASC Telecom, Inc.  d/b/a AlternaTel, Notice
   of Apparent Liability for Forfeiture, 17 FCC Rcd 18654, 18656 n.18 (2002)
   (noting that even though a Commission rule did not apply to non-operator
   service calls, the practice of charging a called party for a rejected
   collect call nevertheless constitutes a 201(b) violation); People's
   Network Inc. v. AT&T, Memorandum Opinion & Order, 12 FCC Rcd 21081, 21089,
   para. 17 (Com. Car. Bur. 2007) (holding that carrier's billing delays
   constituted an unreasonable practice under section 201(b) notwithstanding
   absence of Commission rule addressing the issue); Rainbow v. Bell
   Atlantic, Memorandum Opinion and Order, 15 FCC Rcd 11754 (CCB 2000)
   (holding that a carrier's failure to make necessary software available to
   a customer to access the carrier's platform was an unjust and unreasonable
   practice); Hi-Rim Communications, Inc. v. MCI Telecommunications Corp.,
   Memorandum Opinion and Order, 13 FCC Rcd 6551 (Com. Car. Bur. 1998)
   (holding that a carrier's change of customer's designated primary
   interexchange carrier without authorization, and subsequent failure to
   transfer the customer back to the original carrier's network was an unjust
   and unreasonable practice).

   ^ Total Telecommunications Services, Inc. v. AT&T Corp., Memorandum
   Opinion and Order, 16 FCC Rcd 5726 (2001) (Total Telecom) aff'd in part
   and remanded in part, 317 F.3d 227 (D.C. Cir. 2003).

   ^ Answer Legal Analysis at 16-19.

   ^ Total Telecom, 16 FCC Rcd at 5734, para. 18.

   ^ AT&T Corporation v. FCC, 317 F.3d 227, 233 (D.C. Cir. 2003).

   ^ Answer Legal Analysis at 17.

   ^ Answer Legal Analysis at 18.

   ^ Answer Legal Analysis at 16-18; Defendants' Initial Brief at 19-20;
   Surrebuttal of All American, e-Pinnacle, and ChaseCom, File No.
   EB-09-MD-010, at 5-6 (filed Aug. 4, 2010) (Surrebuttal).

   ^ See Total Telecom, 16 FCC Rcd at 5733, para. 16 ("Atlas created Total as
   a sham entity designed solely to extract inflated access charges from
   IXCs, [and] this artifice constitutes an unreasonable practice in
   connection with the provision of access services.").

   ^ Nor do we find persuasive Defendants' reliance on a settlement agreement
   between AT&T and Beehive, which involved a claim pre-dating the period at
   issue here. See Defendants' Initial Brief at 21-22.

   ^ 47 C.F.R. S 61.26(b)(1).

   ^ Answer Legal Analysis at 19-20, 41-44, Defendants' Initial Brief at
   20-21.

   ^ A "competing ILEC" is the "incumbent local exchange carrier . . . that
   would provide interstate exchange access service . . . to the extent that
   those services would not be provided by the [Defendants]." 47 C.F.R. S
   61.26(a)(2).

   ^ Answer Legal Analysis at 15 (citing AT&T Corporation v. Jefferson
   Telephone Company, 16 FCC Rcd 16130 (2001) (Jefferson Telephone); AT&T
   Corp. v. Frontier Communications of Mt. Pulaski, Inc., 17 FCC Rcd 4041
   (2002) (relying upon Jefferson Telephone and deciding issues identical to
   those in that case and reaching the same conclusion); AT&T Corporation v.
   Beehive Telephone Company, Inc., 17 FCC Rcd 11641 (2002) (same)).

   ^ Unlike here, in Jefferson Telephone AT&T argued that Jefferson's revenue
   sharing agreement was inconsistent with a common carrier's duty to carry
   traffic indifferently in violation of section 201(b) and that the
   agreement violated Section 202(a)'s restriction on "undue or unreasonable
   preferences." Jefferson Telephone, 16 FCC Rcd at 16137, para. 16.

   ^ Id.

   ^ Answer Legal Analysis at 13-16, 62-63; Defendants' Reply Brief at 8-9.

   ^ AT&T Amended Reply at 25-26.

   ^ Joint Statement at 9, Stipulation 35.

   ^ See Complaint at 42-63, paras. 73-113; Complaint Legal Analysis at 9-29;
   AT&T Initial Brief at 5-8.

   ^ All American filed F.C.C. Tariff No. 1 on June 29, 2005, and revised the
   tariff on June 16, 2008. Joint Statement at 10, Stipulations 40, 42.

   ^ See AT&T Ex. 28, Tariff No. 1, Original Title Page ("Regulations Rates
   and Charges Applying . . . Within the Operating Territory of [All
   American] in the State of Nevada"); Application of Tariff, section 1.1
   ("This tariff sets forth the regulations, rates, and charges . . . within
   . . . Nevada"); Scope, section 2.11 ("Service(s) and the furnishing of
   interstate transmission of information originating and terminating in . .
   . Nevada"). Prior to filing Tariff No. 1, All American made modifications
   specifying that the tariff was limited to services provided within Nevada.
   See AT&T Ex. 73 (email from All American to Beehive changing reference
   from Texas to Nevada); see also AT&T Ex. 134,  Deposition of Dorothy Young
   at 29-30 (Young Deposition); AT&T Ex. 97, Utah PSC Hearing Transcript at
   85-86. In addition, when All American filed its Tariff No. 2 to cover
   services provided in states other than Nevada, it made it clear that it
   did not want its Tariff No. 2 to affect its Nevada operations and tariff.
   See AT&T Ex. 134, Young Deposition at 71-79; AT&T Ex. 74 (email from CHR
   noting that All American's first tariff was for its Nevada operations).

   ^ See paragraph 17 and note 63 above.

   ^ ChaseCom and e-Pinnacle filed their tariffs--both captioned F.C.C.
   Tariff No. 1--on October 12, 2005. Joint Statement at 10, Stipulations
   43-44. All American filed its F.C.C. Tariff No. 2 on April 18, 2008. Joint
   Statement at 10, Stipulation 41.

   ^ AT&T Ex. 29, e-Pinnacle Tariff No. 1, Original Title Page; AT&T Ex. 30,
   ChaseCom Tariff No. 1, Original Title Page.

   ^ AT&T Ex. 75, All American Tariff No. 2, Original Title Page.

   ^ See AT&T Ex. 75, All American Tariff No. 2, Original Page 11, Access;
   Original Page 12, Exchange; AT&T Ex. 29, e-Pinnacle Tariff No. 1, Original
   Page 11, Access; Original Page 12, Exchange; AT&T Ex. 30, ChaseCom Tariff
   No. 1, Original Page 10, Access; Original Page 11, Exchange. Even if we
   found the term "Operating Territory" ambiguous, we would construe it
   against the drafter and conclude that it refers to the geographic area in
   which Defendants were authorized by the Utah PSC to provide services. See
   AT&T Corp. v. Ymax Communications Corp., Memorandum Opinion and Order, 26
   FCC Rcd 5742, 5755, para. 33 (2011) (citing Associated Press v. FCC, 452
   F.2d 1290, 1299 (D.C. Cir. 1971); Qwest Commc'ns Corp. v. Farmers &
   Merchants Mut. Tel. Co., Memorandum Opinion and Order, 24 FCC Rcd 14801,
   14810, n.83 (2009), recon. denied, 25 FCC Rcd 3422 (2010), pet. for review
   denied, Farmers & Merchants Mut. Tel. Co. v. FCC, 668 F.3d 714 (D.C. Cir.
   2011); American Satellite Corp. v. MCI Telecommunications Corp.,
   Memorandum Opinion and Order, 57 FCC2d 1165, 1167, para. 6 (1976)).

   ^ See Joint Statement at 12, Stipulation 57 and paragraph 15 and footnotes
   44 and 46 above. The Utah PSC concluded that "[a]t no time while it
   operated in Utah has [All American] operated legally." AT&T Ex. 96, Utah
   PSC Revocation Order at 34.

   ^ Answer at 32; Answer Legal Analysis at 22-23; Defendants' Reply Brief at
   2.

   ^ 47 C.F.R. S 63.01.

   ^ See 47 U.S.C. S 203 (no carrier shall provide service unless it files
   and publishes schedules in accordance with the Act and the Commission's
   regulations).

   ^ Implementation of Section 402(b)(2)(A) of the Telecommunications Act of
   1996; CC Docket No. 97-11, Petition for Forbearance of the Independent
   Telephone & Telecommunications Alliance, AAD File No. 98-43, Report and
   Order in CC Docket No. 97-11 and Second Memorandum Opinion and Order in
   AAD File No. 98-43, 14 FCC Rcd 11364, 11372-75, paras. 12-18 (1999).
   Defendants' reliance upon Vonage Holdings Corporation, Petition for
   Declaratory Ruling Concerning an Order of the Minnesota Public Utilities
   Commission, Memorandum Opinion and Order, 19 FCC Rcd 22404 (2004) (Vonage
   Declaratory Ruling)  is misplaced. Answer Legal Analysis at 23;
   Defendants' Reply Brief at 2. The Vonage Declaratory Ruling addressed a
   state commission's attempt to regulate VoIP interstate services. In this
   case, it is the Utah Tariffs--not any determination by the Utah PSC--which
   limit Defendants' ability to provide the services in question.

   ^ See CLEC Access Reform Order, 16 FCC Rcd at 9923, 9925, para. 3; 47
   C.F.R. S 61.26.

   ^ Answer Legal Analysis at 22-23.

   ^ See MCI WorldCom Network Servs. v. PaeTec Commc'ns, Inc, 204 Fed Appx
   272, n.2 (4^th Cir. 2006) ("under the filed rate doctrine, a carrier is
   expressly prohibited from collecting charges for services that are not
   described in its tariff").

   ^ Answer Legal Analysis at 22-23; Defendants' Reply Brief at 2-4 (citing
   Norwest Transportation. Inc. v. Horn's Poultry, Inc., 23 F.3d 1151 (7th
   Cir. 1994) (holding that shipper's tariffed charges were not invalid
   because shipper failed to change its name on tariff after the ICC approved
   the name change)).

   ^ See Complaint Legal Analysis at 10-12, 16.

   ^ AT&T Ex. 75, All American Tariff No. 2, Section 6.1 at Original Page 67;
   AT&T Ex. 30, ChaseCom Tariff No. 1, Section 6.1 at Original Page 70; AT&T
   Ex. 29, e-Pinnacle Tariff No. 1, Section 6.1 at Original Page 71 (stating
   that Switched Access Services provides for "the use of common switching,
   terminating, and trunking facilities between a Customer Designated
   Premises and an end-users premises for originating and terminating
   traffic").

   ^ AT&T Ex. 75, All American Tariff No. 2 at Original Page 11; AT&T Ex. 30,
   ChaseCom Tariff No. 1 at Original Page 11; AT&T Ex. 29, e-Pinnacle Tariff
   No. 1 at Original Page 12.

   ^ See paragraphs 24-33 above;  AT&T Ex. 96, Utah PSC Revocation Order at
   13-16.

   ^ Joint Statement at 13, Stipulations 59-61, 71; AT&T Ex. 141, Letter
   dated March 8, 2010, from Jonathan E. Canis, Counsel for All American, to
   The Honorable Henry A. Waxman, Chairman, Committee on Energy and Commerce,
   House of Representatives at 5 (stating that All American's sole customer
   "does not take services pursuant to tariff," but rather "per a unique,
   oral agreement") (All American Congressional Responses). There also is no
   evidence that Defendants filed tariffs with the appropriate state
   regulatory authority to provide local telecommunications services. See,
   e.g., Ex. 96, Utah PSC Revocation Order at 23-25 (All American operated
   "without a local exchange tariff filed in Utah - in violation of Utah
   [law]").

   ^ Joint Statement at 13, Stipulations 63-64.

   ^ Joint Statement at 13-14, Stipulations 67-68.

   ^ See, e.g., Qwest Communications Corporation v. Farmers and Merchants
   Mutual Telephone Company, Second Order on Reconsideration, 24 FCC Rcd
   14801, 14805-08, paras. 10-16 (2009).

   ^ Answer Legal Analysis at 23-24.

   ^ See Qwest Communications Corp. v. Farmers and Merchants Mutual Telephone
   Company, Third Order on Reconsideration, 25 FCC Rcd 3422 (2010) (Farmers),
   review denied, Farmers and Merchants Mutual Telephone Company v. FCC, 668
   F.3d 714 (D.C. Cir. 2011) (Farmers v. FCC); see also Answer Legal Analysis
   at 25-28.

   ^ Answer Legal Analysis at 26-28.

   ^ Answer Legal Analysis at 26.

   ^ Moreover, contrary to Defendants' characterization, Answer Legal
   Analysis at 27, Farmers was not "premised entirely on the Commission's
   finding that Farmers acted improperly by back-billing its conference
   operators." See Farmers v. FCC, 668 F.3d at 719-21 (describing the
   multiple factors the Commission considered in its analysis).

   ^ Answer Legal Analysis at 26, n.46.

   ^ See paragraph 35 above. See also AT&T Ex. 77, Letter from Katherine
   Marshall, Counsel for All American, to Marlene Dortch, FCC Secretary
   (filing All American Revised F.C.C. Tariff No. 1); AT&T Exhibit 77, Tariff
   Check Sheet and First Revised Page No. 1 (noting that the Original Title
   Page and sections 1 and 2 were not revised).

   ^ AT&T Ex. 77, Revised Tariff No. 1, First Revised Page No. 12 (emphasis
   added). See AT&T Legal Analysis at 24-25.

   ^ AT&T Ex. 141, All American Congressional Responses at 5 (stating that
   All American's sole customer "does not take services pursuant to tariff,"
   but rather "per a unique, oral agreement"); AT&T Ex. 36, All American's
   Second Interrogatory Responses at 3 (stating that services provided to its
   sole customer "were provided on an untariffed basis"); AT&T Ex. 98, All
   American Answers to Data Requests at 5.3 ("Charges to [All American's only
   customer] are not governed by a price list or tariff; but rather pursuant
   to an oral agreement between the parties"); AT&T Ex. 99, All American
   Answers to Data Requests at 2 ("All American's business relationship with
   [its only customer] is governed by an oral agreement").

   ^ Because we find that Defendants did not terminate calls to "end users"
   within the meaning of their tariffs, we need not address AT&T's arguments
   that the calls were not terminated to "end user premises" or over the
   Defendants' common facilities. See Complaint at 59-61, paras. 106-09;
   Complaint Legal Analysis at 25-27; AT&T Initial Brief at 15-17. Moreover,
   having found that Defendants did not bill pursuant to applicable tariffs
   and that they did not, in any event, provide access services within the
   meaning of their tariffs, we do not need to address whether Defendants'
   tariffs also violate the Commission's rules requiring tariffs to clearly
   establish a rate. See Complaint at 45-47, paras. 79-80, nn.162, 165;
   Complaint Legal Analysis at 13-15; AT&T Initial Brief at 6-8; AT&T Reply
   Brief at 6-7. For the same reasons, we also need not address whether All
   American's multiple tariff filings violate the Commission rules. See
   Complaint at 44-47, paras. 78-80; AT&T Legal Analysis at 40.

   ^ See Answer Legal Analysis at 2-9, 64-66; Defendants' Initial Brief at
   1-18.

   ^ See Letter from Jonathan Canis, Counsel for All American, to Lisa B.
   Griffin, Deputy Division Chief, EB/MDRD and Anthony J. DeLaurentis,
   Special Counsel, EB/MDRD, File No. EB-09-MD-010 (filed Apr. 13, 2010).

   ^ Letter from Lisa B. Griffin, Deputy Division Chief, EB/MDRD to Jonathan
   Canis, Counsel for All American, and James F. Bendernagel, Jr., Counsel
   for AT&T, File No. EB-09-MD-010 (filed Apr. 27, 2010) (April 27th Letter
   Ruling) (concluding that "relevant factors of law, policy, and
   practicality" supported the procedural rulings). Defendants subsequently
   requested that the Commission issue a declaratory ruling, at the same time
   that it issues its liability ruling in this case, to address several
   issues referred by the Court (see footnote 4 above) that have been
   bifurcated into any supplemental damages proceeding that may be filed
   after the liability ruling. Letter from Jonathan E. Canis, Counsel for
   Defendants, to Lisa B. Griffin, FCC, EB, Deputy Chief of MDRD, Rosemary
   McEnery, FCC, EB, Deputy Chief of MDRD, Anthony J. DeLaurentis, FCC, EB,
   Special Counsel, File No. EB-09-MD-010 (filed Mar. 15, 2012). We deny
   Defendants' request for the reasons explained below in paragraph 43. See
   also 5 U.S.C. S 554(e) (An agency "in its sound discretion, may issue a
   declaratory order to terminate a controversy or remove uncertainty."); 47
   U.S.C. S 154(j) ("The Commission may conduct its proceedings in such
   manner as will best conduce to the proper dispatch of business and to the
   ends of justice").

   ^ See Answer Legal Analysis at 2-9, 64; All American, e-Pinnacle, and
   ChaseCom's Motion Requesting Permission to File Surrebuttal, File No.
   EB-09-MD-010 (filed July 14, 2010) at 2-4; see also Surrebuttal at 1.

   ^ Letter from Lisa B. Griffin, Deputy Division Chief, EB/MDRD to Jonathan
   Canis, Counsel for All American, and James F. Bendernagel, Jr., Counsel
   for AT&T, File No. EB-09-MD-010 (filed July 28, 2010) (July 28th Status
   Conference Order).

   ^ Letter from Jonathan Canis, Counsel for All American, to Lisa B.
   Griffin, Deputy Division Chief, EB/MDRD and Anthony J. DeLaurentis,
   Special Counsel, EB/MDRD, File No. EB-09-MD-010 (filed Aug. 19, 2010).

   ^ Letter from Lisa B. Griffin, Deputy Division Chief, EB/MDRD to Jonathan
   Canis, Counsel for All American, and James F. Bendernagel, Jr., Counsel
   for AT&T, File No. EB-09-MD-010 (filed Sept. 2, 2010) (September 2nd
   Letter Ruling); see Opposition of AT&T Corp. to Request for
   Reconsideration, File No. EB-09-MD-010 (filed Aug. 27, 2010).

   ^ See 47 U.S.C. SS 4(i), 4(j), 208 ("[I]t shall be the duty of the
   Commission to investigate the matters complained of in such manner and by
   such means as it shall deem proper."); Implementation of the
   Telecommunications Act of 1996, Amendment of Rules Governing Procedures to
   Be Followed When Formal Complaints Are Filed Against Common Carriers,
   Report and Order, 12 FCC Rcd 22497, 22501, para. 5 (1997) (Formal
   Complaints Order) ("Commission staff retains considerable discretion under
   the new rules to, and is indeed encouraged to, explore and use alternative
   approaches to complaint adjudication designed to ensure the prompt
   discovery of relevant information and the full and fair resolution of
   disputes in the most expeditious manner possible."); id. at 22510, n.68
   ("We emphasize again that the staff retains considerable discretion to use
   alternative approaches and techniques designed to promote fair and
   expeditious resolution of complaints."); Public Notice: Primary
   Jurisdiction Referrals Involving Common Carriers, 15 FCC Rcd 22449 (Com.
   Car. Bur., Enf. Bur., Int'l Bur., Wir. Tele. Bur. 2000) ("The procedures
   by which the Commission handles a common carrier matter referred by a
   court pursuant to the primary jurisdiction doctrine may vary according to
   the nature of the matter referred.").

   ^ See April 27th Letter Ruling (concluding among other things that
   "relevant factors or law, policy, and practicality" supported the
   procedural rulings).

   ^ See April 27th Letter Ruling; July 28th Status Conference Order;
   September 2nd Letter Ruling. This applies as well to Defendants' mistaken
   assertion that they have been prejudiced by any purported failure of the
   Commission to resolve this case within five months. Answer Legal Analysis
   at 64-66, Defendants' Initial Brief at 10-13; see Farmers v. FCC, 668 F.3d
   at 718 ("But even if the Commission had missed the 90-day deadline, it
   would not have lost jurisdiction to issue Farmers II because Congress
   established no consequence for failing to meet that deadline.").

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   Federal Communications Commission FCC 13-38