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3% tax on long distance calls
The refund you are referring to is for the 3% federal Excise Tax on Long Distance calls. The Courts have ruled that the Federal Gov't was improperly collecting this tax which was first used to fund the Spanish America War. The following two IRS URL's explain the history and the process for getting the credit. The IRS estimates that 10 billion dollars will be refunded.
http://www.irs.gov/newsroom/article/0,,id=157706,00.html
http://www.irs.gov/newsroom/article/0,,id=161506,00.html
http://ucan.org/telecommunications/landline/3_reduction_for_long_distanc...