Federal Communications Commission DA 07-4602
Before the
Federal Communications Commission
Washington, D.C. 20554
In the Matter of
Regulatory Treatment of Debit Balances in 
Deferred Taxes Under Section 65.830
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WCB/Pricing No. 07-19
ORDER 
Adopted:  November 13, 2007 Released:  November 14, 2007
By the Associate Chief, Wireline Competition Bureau:
1. On January 25, 2007, GVNW Consulting, Inc. (GVNW) filed a petition for declaratory 
ruling on behalf of several client telephone companies.1 The petition requested that the Commission find 
that the reference to interstate deferred taxes (Accounts 4100 and 4340) in section 65.830(a)(1) of the 
Commission’s rules may include negative or debit balances booked to Account 4340, with the 
consequence that the negative balances are added to the rate base until the timing difference is resolved.2
2. On October 17, 2007, GVNW submitted a request to withdraw its petition.3  We grant 
GVNW’s request to withdraw its petition without prejudice.  
3. ACCORDINGLY, IT IS ORDERED that, pursuant to the authority in sections 1-4 and
201 of the Communications Act, 47 U.S.C. §§ 151-154, 201, and the authority delegated under sections 
0.91, 0.291 of the Commission's rules, 47 C.F.R. §§ 0.91, 0.291, the GVNW request to withdraw the 
Petition for Declaratory Ruling IS GRANTED.
4. IT IS FURTHER ORDERED that, pursuant to the authority in sections 1-4 and 201 of 
the Communications Act, 47 U.S.C. §§ 151-154, 201, and the authority delegated under sections 0.91, 
0.291 of the Commission's rules, 47 C.F.R. §§ 0.91, 0.291, the GVNW Petition IS WITHDRAWN 
WITHOUT PREJUDICE.
  
1 See Regulatory Treatment of Debit Balances in Deferred Taxes Under Section 65.830, Petition for Declaratory 
Ruling of GVNW Consulting, Inc. (filed Jan. 26, 2007).
2 See 47 C.F.R. § 65.830(a)(1).
3 See Regulatory Treatment of Debit Balances in Deferred Taxes Under Section 65.830, Request to Withdraw 
Petition for Declaratory Ruling of GVNW Consulting, Inc. (filed Oct. 17, 2007).
Federal Communications Commission DA 07-4602
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5. IT IS FURTHER ORDERED, pursuant to the authority delegated under section 0.91, 
0.291, and 1.102 of the Commission’s rules, 47 C.F.R. §§ 0.91, 0.291, 1.102, this order SHALL BE 
EFFECTIVE upon release.
FEDERAL COMMUNICATIONS COMMISSION
Donald K. Stockdale, Jr.
Associate Chief, Wireline Competition Bureau