The Internal Revenue Service is offering a one-time refund to all telephone customers who paid excise tax on long-distance service after Feb. 28, 2003, and before Aug. 1, 2006.

The refund is the result of recent federal court rulings that the 3 percent tax is no longer applicable to long-distance service as it is billed today.

Individuals can request the refund on their regular tax returns. If they donít have to file a tax return, they can use a newly created form to request their refunds. In addition, the IRS is providing a fast and simple option for any long-distance customer by offering a standard refund amount, between $30 and $60, based on the number of exemptions they claim.

Refunds can be requested using Forms 1040, 1040A, 1040 EZ or 1040 NR, or by using new Form 1040EZ-T. These forms can be downloaded at IRS.gov or can be obtained by calling 1-800-TAX-FORM.

Long-distance telephone customers for whom it is more advantageous to request a refund using the actual amount of tax paid may do so by filling out Form 8913 and attaching it to their tax returns or Form 1040EZ-Ts.

Many post offices and local libraries will also have these forms available.

For additional information, including Form 1040 EZ-T, visit IRS.gov.