$/ Internal Revenue Service Request to Inspect DA 95-76 /$
$/ 000.442, Disclosure to other Federal Government Agencies /$
                              FOR RECORD ONLY

                                Before the
                     Federal Communications Commission
                           Washington, DC 20554
                                        
                                                  DA 95-76

In the Matter of              )
                              )
Internal Revenue Service      )    AAD 94-152
Request to Inspect and Copy   )
Commission Records            )
                              
                              


                 ORDER GRANTING EMERGENCY MOTION FOR STAY

     Adopted: January 19, 1995     Released: January 19, 1995 

By the Chief, Common Carrier Bureau

     
     1.  On January 17, 1995, BellSouth Corporation, on behalf of
itself and its subsidiaries, and BellSouth Telecommunications,
Inc. ("BellSouth"), filed an Application For Review, seeking
review of a January 10, 1995 (DA-95-26), Order by the Chief,
Common Carrier Bureau.  This Order allows the Internal Revenue
Service to inspect and copy certain FCC files pertaining to
BellSouth and other local exchange carriers ("LECs") unless a
judicial stay is obtained within ten working days pursuant to
Section 0.442(d)(4) of the Commission's Rules, 47 C.F.R. 
0.442(d)(4).

     2.  That same day, BellSouth also filed an Emergency Motion
For Stay, requesting that the Commission stay the effective date
of the Bureau Order. 

     3.  In light of the above, IT IS ORDERED that the effective
date of the Bureau Order (DA-95-26)is hereby STAYED pending
Commission action on BellSouth's Application For Review. 
Therefore, pending this review, the Internal Revenue Service
shall not inspect any of the files pertaining to BellSouth and
other LECs covered by the Order.  
                              
                 FEDERAL COMMUNICATIONS COMMISSION



                      Kathleen M.H. Wallman
                      Chief, Common Carrier Bureau