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                                   Before the

                       Federal Communications Commission

                             Washington, D.C. 20554


                                             )                               
     In the Matter of                                                        
                                             )                               
     Abacus Television                                                       
                                             )   File Number EB-07-PA-386    
     Licensee of UHF Translator Station                                      
     WIIC-LP                                 )   NAL/Acct. No. 200932400001  
                                                                             
     Pittsburgh, Pennsylvania                )            FRN: 0010-72-4557  
                                                                             
     Facility ID # 68411                     )                               
                                                                             
                                             )                               



                                FORFEITURE ORDER

   Adopted: February 18, 2010 Released: February 22, 2010

   By the Regional Director, Northeast Region, Enforcement Bureau:

   I. introduction

    1. In this Forfeiture Order ("Order"), we issue a monetary forfeiture in
       the amount of three thousand two hundred dollars ($3,200) to Abacus
       Television ("Abacus"), licensee of UHF translator station WIIC-LP in
       Pittsburgh, Pennsylvania, for willfully and repeatedly violating
       Section 1.903(a) of the Commission's Rules ("Rules") by failing to
       operate the station consistent with the terms of the station
       authorization.

   II. BACKGROUND

    2. The authorization for UHF Translator station WIIC-LP requires that the
       station operate on Television Channel 29. On December 6, 2007, agents
       determined that the station was operating on Television Channel 32.
       Subsequent to the inspection, Abacus provided the Philadelphia Office
       with an invoice showing that station WIIC-LP had been operating on
       Channel 32 since April 7, 2007.

    3. On October 15, 2008, the Commission's Philadelphia Office issued a
       Notice of Apparent Liability for Forfeiture ("NAL") to Abacus in the
       amount of four thousand dollars ($4,000) for willful and repeated
       violation of Section 1.903(a) of the Rules. In its response, Abacus
       does not dispute any of the findings in the NAL, but requests a
       cancellation or reduction based on its inability to pay and its
       history of compliance with the Commission's Rules.

   III. DISCUSSION

    4. The forfeiture amount proposed in this case was assessed in accordance
       with Section 503(b) of the Communications Act of 1934, as amended
       ("Act"), Section 1.80 of the Rules, and the Commission's Forfeiture
       Policy Statement and Amendment of Section 1.80 of the Rules to
       Incorporate the Forfeiture Guidelines. In assessing forfeitures,
       Section 503(b)(2)(D) of the Act requires that we take into account the
       nature, circumstances, extent and gravity of the violation and, with
       respect to the violator, the degree of culpability, any history of
       prior offenses, ability to pay, and such other matters as justice may
       require.

    5. Abacus does not dispute the findings in the NAL, but asks that the
       forfeiture amount be cancelled or substantially reduced because of its
       inability to pay. To support this claim, Abacus supplied profit and
       loss statements for Abacus for the three years prior to the issuance
       of the NAL. When considering an inability to pay claim, the Commission
       has determined that, in general, a licensee's gross revenues are the
       best indicator of its ability to pay a forfeiture. If gross revenues
       are sufficiently great, the mere fact that a business is operating at
       a loss does not itself mean that it cannot afford to pay a forfeiture.
       The Commission has also concluded that it is appropriate to take into
       account "income derived from other affiliated operations. . . ."
       Because Abacus is operated as a sole proprietorship, it is appropriate
       to look at the gross income of its sole proprietor, Benjamin Perez.
       Despite repeated efforts by Commission staff to obtain documentation
       of Mr. Perez's gross income, Mr. Perez has failed to submit such
       documentation. We therefore are unable to assess Mr. Perez's inability
       to pay claim.

    6. We have examined Abacus's response to the NAL pursuant to the
       statutory factors above, and in conjunction with the Forfeiture Policy
       Statement. Because Abacus does not dispute any of the findings in the
       NAL, we find that Abacus  willfully and repeatedly violated Section
       1.903(a) of the Rules by failing to operate WIIC-LP consistent with
       the terms of the station's authorization. Mr. Perez has failed to
       submit documentation regarding his gross revenues in order for us to
       assess his request for a reduction based on an inability to pay and
       therefore such request is denied. We do find, however, that a
       reduction is warranted based on Abacus's history of compliance with
       the Commission's Rules and we reduce the forfeiture amount on that
       basis to $3,200.

   IV. Ordering clauses

   Accordingly, IT IS ORDERED that, pursuant to Section 503(b) of the Act,
   and Sections 0.111, 0.311 and 1.80(f)(4) of the Rules that Abacus
   Television IS LIABLE FOR A MONETARY FORFEITURE in the amount of three
   thousand two hundred dollars ($3,200) for willful and repeated violation
   of 47 C.F.R. S: 1.903(a).

    7. Payment of the forfeiture shall be made in the manner provided for in
       Section 1.80 of the Rules within 30 days of the release of this Order.
       If the forfeiture is not paid within the period specified, the case
       may be referred to the Department of Justice for collection pursuant
       to Section 504(a) of the Act. Payment of the forfeiture must be made
       by check or similar instrument, payable to the order of the Federal
       Communications Commission. The payment must include the NAL/Account
       Number and FRN Number referenced above. Payment by check or money
       order may be mailed to Federal Communications Commission, P.O. Box
       979088, St. Louis, MO 63197-9000. Payment by overnight mail may be
       sent to U.S. Bank - Government Lockbox #979088, SL-MO-C2-GL, 1005
       Convention Plaza, St. Louis, MO 63101. Payment by wire transfer may be
       made to ABA Number 021030004, receiving bank TREAS/NYC, and account
       number 27000001. For payment by credit card, an FCC Form 159
       (Remittance Advice) must be submitted.  When completing the FCC Form
       159, enter the NAL/Account number in block number 23A (call sign/other
       ID), and enter the letters "FORF" in block number 24A (payment type
       code). Requests for full payment under an installment plan should be
       sent to:  Chief Financial Officer -- Financial Operations, 445 12th
       Street, S.W., Room 1-A625, Washington, D.C.  20554.   Please contact
       the Financial Operations Group Help Desk at 1-877-480-3201 or Email:
       ARINQUIRIES@fcc.gov with any questions regarding payment procedures.
       Abacus Television shall also send electronic notification on the date
       said payment is made to NER-Response@fcc.gov.

    8. IT IS FURTHER ORDERED that a copy of this Order shall be sent by First
       Class and Certified Mail Return Receipt Requested to Abacus
       Television's address of record.

   FEDERAL COMMUNICATIONS COMMISSION

   G. Michael Moffitt.

   Regional Director, Northeast Region

   Enforcement Bureau

   47 C.F.R. S: 1.903(a). Although many of the rules that apply to low power
   TV stations are found in Part 74 (47 C.F.R. S:S: 74.701-74.796), Section
   1.901 provides that the purpose of the Part 1 rules "is to establish the
   requirements and conditions under which entities may be licensed in the
   Wireless Radio Services as described in this part and in parts 13, 20, 22,
   24, 26, 27, 74, 80, 87, 90, 95, 97 and 101 of this chapter." 47 C.F.R. S:
   1.901.

   Notice of Apparent Liability for Forfeiture, NAL/Acct. No. 200932400001
   (Enf. Bur., Philadelphia Office, released October 15, 2008).

   47 U.S.C. S: 503(b).

   47 C.F.R. S: 1.80.

   12 FCC Rcd 17087 (1997), recon. denied, 15 FCC Rcd 303 (1999) ("Forfeiture
   Policy Statement").

   47 U.S.C. S: 503(b)(2)(D).

   PJB Communications of Virginia, Inc., Memorandum Opinion and Order, 7 FCC
   Rcd 2088, 2089 (1992).

   Id.

   KASA Radio Hogar, Inc., Memorandum Opinion and Order,  17 FCC Rcd 6256,
   6258 (2002) (quoting Emery Telephone, Memorandum Opinion and Order, 13 FCC
   Rcd 23854, 23859-60 (1998), recon. denied, 15 FCC Rcd 7181 (1999)).

   Playa del Sol Broadcasters, Memorandum Opinion and Order, 22 FCC Rcd 1073
   (2007) (finding that the gross income of the sole proprietor, when
   compared to the forfeiture amount, effectively negated the financial
   hardship claim).

   47 C.F.R. S:S: 0.111, 0.311, 1.80(f).

   47 U.S.C. S: 504(a).

   (Continued from previous page)

   (continued....)

   Federal Communications Commission DA 10-268

   2

   Federal Communications Commission DA 10-268