Interesting update in this USA Today article......

Delta says it will refund aviation taxes on airfares - USATODAY.com

Airlines previously told passengers to contact the IRS, and the IRS said airlines should provide the refunds. Delta spokesman Trebor Banstetter says Delta was getting "a lot of questions from customers" and decided to issue the refunds. "We thought it was easiest for us to do this because we have all the ticket information and a process for refunds," Banstetter says.

Other airlines have not yet agreed to process the refunds.

Delta's Banstetter says the airline is still waiting for IRS guidelines, including "who qualifies and under what conditions" a flier is eligible for a refund. Banstetter says he doesn't know when the airline will begin processing refunds, but "it should be relatively soon."