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PUBLIC NOTICE
FEDERAL COMMUNICATIONS COMMISSION
1919 M STREET, N.W.
WASHINGTON, D.C. 20554                                  DA 98-568

News media information 202/418-0500     Fax-On-Demand  202/418-2830     Internet:  http://www.fcc.gov    ftp.fcc.gov


                                         Released: March 24, 1998

 APRIL 4, 1998, DEADLINE NEARS FOR TAX CERTIFICATES REGARDING 
          RELOCATION OF MICROWAVE INCUMBENT LICENSEES
                                
     By this Public Notice we remind interested parties that the Commission will not issue tax
certificates to microwave incumbent licensees forced to relocate or who reach agreements with A- and B-
Block Personal Communications Services (PCS) licensees after the mandatory negotiation period.  In its
Report and Order in ET Docket No. 92-9, the Commission established procedures for granting tax
certificates to incumbent licensees in the 1850-1990 MHz frequency band who incur taxable income due to
agreements with PCS licensees concerning relocation.  Because the mandatory negotiation deadline for A-
and B-Block PCS licensees is April 4, 1998, the Commission will not grant tax certificates for agreements
with A- and B-Block licensees entered into after that date.  In addition, all agreements associated with
relocation transactions must be consummated prior to January 1, 2000.  We note that this April 4, 1998,
deadline does not affect tax certificate eligibility for agreements with other PCS licensees.
 
     The Public Safety and Private Wireless Division of the Wireless Telecommunications Bureau will
continue to process tax certificate requests under the terms of the Public Notice, DA 95-1659, released
August 3, 1995 (corrected notice).  Requests should be sent to the Federal Communications Commission,
Public Safety and Private Wireless Division, 2025 M Street, N.W., Room 8010, Washington, D.C. 20554,
and marked "Attn: Tax Certificate Request."  The processing of tax certificate requests that do not include
all information requested in the Public Notice may be delayed or denied.  As a result, in preparing their
requests, applicants are reminded to refer to the Public Notice and to include the following:

      a statement that the certification is being made under penalty of perjury; and
      the date PCS licenses were granted (A and B Blocks were granted June 23, 1995) and the PCS
market names and numbers.

Applicants are also reminded that tax certificate requests should be signed and submitted after the
consummation date (i.e., the date the fixed microwave incumbent ceased use of, assigned, transferred, or
otherwise relinquished control of the path(s) in the affected band).

     For further information, contact Jamison S. Prime, Policy and Rules Branch, Public Safety and
Private Wireless Division, Wireless Telecommunications Bureau, at jprime@fcc.gov or (202) 418-7474.