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HomeMy WebLinkAboutEx 21 June 5 2019 Audit Update.pdf"Providing cities with experienced research and auditing services" June 5, 2019 Audit/Tax Investigation Update Renton L L C TracFone Wireless, Inc.Audit 1 and Audit 2: On June 4, 2019, TRS received the following email from the City of Renton: Do you have copies of any contracts from the Tracfone audit? On June 4, 2019, TRS sent the following email to the City of Renton: We do not have any contracts between TRS and TracFone. We only have a signed Non -Disclosure Agreement. Let me know if you have any other questions. On June 4, 2019, TRS received the following email from the City of Renton: I meant Tracfone and other companies like Wal-Mart, Sprint, ect. On June 4, 2019, IRS sent the following email to the City of Renton: We did not obtain any copies of contracts between TracFone and the companies like Wal-Mart. They would be interesting to see. However, there is plenty of information of the legal sort to be obtained on the back of the cards sold and on the internet at the TracFone site. The cards sold at the retailers plainly say on them that the buyer is to contact TracFone at www.TracFone.com for their Terms and Conditions. These terms and conditions delineate further the ongoing activity and control which TracFone exerts on the subscriber/customer: "We may, at any time and without prior notice to you, modify, cancel, and/or deactivate your Service and/or take other corrective action, for any reason in our sole discretion" and "Further, we may remotely (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp@TRS-Integrity.com 000152 "Providing cities with experienced research and auditing services" June 5, 2019 Audit/Tax Investigation Update Renton L L C TracFone Wireless, Inc.Audit 1 and Audit 2: On June 4, 2019, TRS received the following email from the City of Renton: Do you have copies of any contracts from the Tracfone audit? On June 4, 2019, TRS sent the following email to the City of Renton: We do not have any contracts between TRS and TracFone. We only have a signed Non -Disclosure Agreement. Let me know if you have any other questions. On June 4, 2019, TRS received the following email from the City of Renton: I meant Tracfone and other companies like Wal-Mart, Sprint, ect. On June 4, 2019, IRS sent the following email to the City of Renton: We did not obtain any copies of contracts between TracFone and the companies like Wal-Mart. They would be interesting to see. However, there is plenty of information of the legal sort to be obtained on the back of the cards sold and on the internet at the TracFone site. The cards sold at the retailers plainly say on them that the buyer is to contact TracFone at www.TracFone.com for their Terms and Conditions. These terms and conditions delineate further the ongoing activity and control which TracFone exerts on the subscriber/customer: "We may, at any time and without prior notice to you, modify, cancel, and/or deactivate your Service and/or take other corrective action, for any reason in our sole discretion" and "Further, we may remotely (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp@TRS-Integrity.com 000152 change your phone's software, applications, or programming without notice." and "All aspects of the Service, including, Plan rates, offerings, features, functionality and other product specifications are subject to change without notice or obligation". As you can see, it is not the retailer who is providing the telephone services; they are only the intermediary that is connecting (or providing the means of connecting) TracFone to their customer.It is actually TracFone who is providing telephone services to their customers. Also, we thought we would also send this information to you below In TracFone vs Washington DOR, Section 2, it states TracFone "contracts with other radio communication service companies to provide wireless telephone service and radio access lines and then resells the service". It also states in the same section: "TracFone provided wireless service ". And so the court does consider TracFone as a telephone service provider. Also, the following definitions show that TracFone is a telephone business, and a provider of network telephone service: RCW 82.16.010 (ii) "Network telephone service" means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Network telephone service" includes the provision of transmission to and from the site of an internet provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Network telephone service" does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet access as defined in RCW 82.04.297, including the reception of dial -in connection, provided at the site of the internet service provider. (iii) "Telephone business" means the business of providing network telephone service. It includes cooperative or farmer line telephone companies or associations operating an exchange. (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp@TRS-Integrity.com 000153 change your phone's software, applications, or programming without notice." and "All aspects of the Service, including, Plan rates, offerings, features, functionality and other product specifications are subject to change without notice or obligation". As you can see, it is not the retailer who is providing the telephone services; they are only the intermediary that is connecting (or providing the means of connecting) TracFone to their customer.It is actually TracFone who is providing telephone services to their customers. Also, we thought we would also send this information to you below In TracFone vs Washington DOR, Section 2, it states TracFone "contracts with other radio communication service companies to provide wireless telephone service and radio access lines and then resells the service". It also states in the same section: "TracFone provided wireless service ". And so the court does consider TracFone as a telephone service provider. Also, the following definitions show that TracFone is a telephone business, and a provider of network telephone service: RCW 82.16.010 (ii) "Network telephone service" means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Network telephone service" includes the provision of transmission to and from the site of an internet provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Network telephone service" does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet access as defined in RCW 82.04.297, including the reception of dial -in connection, provided at the site of the internet service provider. (iii) "Telephone business" means the business of providing network telephone service. It includes cooperative or farmer line telephone companies or associations operating an exchange. (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp@TRS-Integrity.com 000153 Hope this helps, Let us know if you need anything else. 111=11111111 11111111111 (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp@TRS-Integrity.com 000154 Hope this helps, Let us know if you need anything else. 111=11111111 11111111111 (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp@TRS-Integrity.com 000154 (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp(i-pTRS-Integrity.com 000155 (253) 223-4986 PO Box 608 Spanaway, WA 98387-0608 Crisp(i-pTRS-Integrity.com 000155