The Internal Revenue Service reports that a large number of cell-phone users are overlooking the telephone tax refund mistakenly believing that the one-time refund only applies to land-line customers.

According to the IRS, most cell-phone users qualify for the federal telephone excise tax refund. In most cases, the refund is also available to land-line, fax and Internet phone customers as well. The method of phone signal transmission does not affect the refund. The telephone-tax refund can add $30 to $60 -- or even more -- onto a taxpayer's refund.

"Many taxpayers are overlooking this special refund and the chance to get a bigger refund," said IRS Commissioner Mark W. Everson. "We encourage taxpayers to spend a few extra minutes reviewing their tax return to make sure they are making an accurate request. A little extra time can mean a bigger refund check."

The government stopped collecting the long-distance excise tax last August after several federal court decisions held that the tax does not apply to long-distance service as it is billed today. The tax continues to apply to local-only phone service.

Federal officials also authorized a one-time refund of the three-percent tax collected on long-distance or bundled service billed after Feb. 28, 2003, and before Aug. 1, 2006. Bundled service is local and long-distance service provided under a plan that does not separately list the charge for local service. Bundled service includes, for example, phone plans that provide both local and long-distance service for either a flat monthly fee or a charge that varies with the time for which the service is used. It is the type of service provided by many cell-phone companies.

"We want all taxpayers entitled to this refund to get it, whether they are using a tax preparer or doing the return themselves," Everson said.

So far this year, about three in 10 tax returns received by the IRS are not requesting the telephone-tax refund.

Is downtown Los Angeles finally headed towards the likes of New York or Chicago's bustling and vibrant urban environments?  With the recent boom of construction and real estate development going on, it appears that downtown LA will once again be a popular destination for Angelinos.

The real hints that the neighborhood is changing come in more subtle forms — such as the tours Derrick Moore has been giving around downtown recently. Moore, a senior associate in CB Richard Ellis' Urban Development Group, has been helping representatives from national chain stores such as Walgreen's and the Outback Steakhouse group — who have long shied away from downtown — search for properties in the area. He has wined and dined potential retailers at local hotspots — and found their reaction a distinct shift from even a few months ago, when most took a wait-and-see attitude toward the neighborhood.

Residents have moved in, with the population now at 30,000. Some of downtown's long-anticipated, large-scale projects — including a supermarket and a movie theater — are only months from opening. Questions about downtown's future have heightened with the recent cooling of Southern California's real estate market. But downtown so far doesn't appear to be suffering much, and there are growing signs that retail is actually strengthening.

"First and foremost," Moore said, "we have to figure out the parking issue in downtown. We have to make parking easy for all the folks we are expecting to attract … for a reasonable amount of money."

One key test for downtown will be the role that parking plays in its evolution. Several observers said it is hard to find inexpensive, easy parking in the district — and that could harm the push for an active street life in downtown.

One thing that the area is lacking is a grocery store.  People don't want to live somewhere where they have to drive for 30 minutes to the closest supermarket. After over 30 years without one, the arrival of Ralphs — which started downtown at 6th and Spring in the late 1800s but abandoned the district in 1950 — is seen by many as a sign that the district's fortunes have returned.

"I think that the Ralphs opening is going to be the adhesive to hold it all together," Moore said of the retail renaissance. "That's what's missing."

Meanwhile, comments made by Senate GOP leader Mitch McConnell (R-KY) regarding Gonzales' inconsistent explanations of his involvement in the firings did not resound with confidence in the attorney general. McConnell did not express his own backing of Gonzales, but said President Bush has confidence in Gonzales "at the moment."

The victory may be only temporary, however. The high court twice previously has extended legal protections to prisoners at the U.S. naval base in Cuba. These individuals were seized as potential terrorists following the Sept. 11, 2001, attacks and only 10 have been charged with a crime.

Despite the earlier rulings, none of the roughly 385 detainees has yet had a hearing in a civilian court challenging his detention because the administration has moved aggressively to limit the legal rights of prisoners it has labeled as enemy combatants.

A federal appeals court in Washington in February upheld a key provision of a law enacted last year that strips federal courts of their ability to hear such challenges.

At issue is whether prisoners held at Guantánamo have a right to habeas corpus review, a basic tenet of the Constitution that protects people from unlawful imprisonment.

CUPERTINO, California--Apple® today announced that EMI Music’s entire digital catalog of music will be available for purchase DRM-free (without digital rights management) from the iTunes® Store (www.itunes.com) worldwide in May. DRM-free tracks from EMI will be offered at higher quality 256 kbps AAC encoding, resulting in audio quality indistinguishable from the original recording, for just $1.29 per song. In addition, iTunes customers will be able to easily upgrade their entire library of all previously purchased EMI content to the higher quality DRM-free versions for just 30 cents a song. iTunes will continue to offer its entire catalog, currently over five million songs, in the same versions as today--128 kbps AAC encoding with DRM--at the same price of 99 cents per song, alongside DRM-free higher quality versions when available.

“We are going to give iTunes customers a choice--the current versions of our songs for the same 99 cent price, or new DRM-free versions of the same songs with even higher audio quality and the security of interoperability for just 30 cents more,” said Steve Jobs, Apple’s CEO. “We think our customers are going to love this, and we expect to offer more than half of the songs on iTunes in DRM-free versions by the end of this year.”

“EMI and iTunes are once again teaming up to move the digital music industry forward by giving music fans higher quality audio that is virtually indistinguishable from the original recordings, with no usage restrictions on the music they love from their favorite artists,” said Eric Nicoli, CEO of EMI Group.

With DRM-free music from the EMI catalog, iTunes customers will have the ability to download tracks from their favorite EMI artists without any usage restrictions that limit the types of devices or number of computers that purchased songs can be played on. DRM-free songs purchased from the iTunes Store will be encoded in AAC at 256 kbps, twice the current bit rate of 128 kbps, and will play on all iPods, Mac® or Windows computers, Apple TVs and soon iPhones, as well as many other digital music players.

iTunes will also offer customers a simple, one-click option to easily upgrade their entire library of all previously purchased EMI content to the higher quality DRM-free format for 30 cents a song. All EMI music videos will also be available in DRM-free format with no change in price.

The iTunes Store features the world’s largest catalog with over five million songs, 350 television shows and over 400 movies. The iTunes Store has sold over two billion songs, 50 million TV shows and over 1.3 million movies, making it the world’s most popular online music, TV and movie store.

With Apple’s legendary ease of use, pioneering features such as integrated podcasting support, iMix playlist sharing, seamless integration with iPod® and the ability to turn previously purchased songs into completed albums at a reduced price, the iTunes Store is the best way for PC and Mac users to legally discover, purchase and download music and video online.

Apple ignited the personal computer revolution in the 1970s with the Apple II and reinvented the personal computer in the 1980s with the Macintosh. Today, Apple continues to lead the industry in innovation with its award-winning computers, OS X operating system and iLife and professional applications. Apple is also spearheading the digital media revolution with its iPod portable music and video players and iTunes online store, and will enter the mobile phone market this year with its revolutionary iPhone.