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&lt;p style="MARGIN: 0in 0in 0pt"&gt;&lt;b&gt;&lt;font style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;NOTE 21.&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp; OTHER MATTERS&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;p style="MARGIN: 0in 0in 0pt"&gt;&lt;font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;&amp;nbsp;&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN: 0in 0in 0pt"&gt;&lt;u&gt;&lt;font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;Sales Tax Audit&lt;/font&gt;&lt;/u&gt;&lt;/p&gt;
&lt;p style="MARGIN: 0in 0in 0pt"&gt;&lt;font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;&amp;nbsp;&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN: 0in 0in 0pt"&gt;&lt;font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman" size="2"&gt;The Company has been under examination by the New York State Department of Taxation and Finance (&amp;#147;NYS&amp;#148;) for sales tax with regard to the Optimum Voice business for the period June&amp;nbsp;1, 2006 through November&amp;nbsp;30, 2007.&amp;nbsp; NYS has recently concluded the audit and issued a Notice of Determination totaling approximately $16,000 for such period, including tax, interest and penalties.&amp;nbsp; The principal audit issue is the amount of Optimum Voice revenue that should be subject to tax.&amp;nbsp; NYS has asserted that all Optimum Voice revenue, less embedded sales tax included in the subscriber fee, bad debts and other customer adjustments, should be subject to sales tax.&amp;nbsp; The Company believes that it has substantial defenses to such claim based on, among other things, the provision of New York state law excluding interstate telephone service from taxation.&amp;nbsp; The Company intends to contest the determination vigorously.&amp;nbsp; No provision has been made for such claim in the accompanying condensed consolidated financial statements.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;
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&amp;nbsp;
Sales Tax Audit
&amp;nbsp;
The Company has been under</NonNumericTextHeader>
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