WASHINGTON—A leading cellular phone company declined to charge the government the same expensive fees it charges consumers for canceling their contracts early, acknowledging that “the government will never, never accept such penalty amounts,” according to internal corporate e-mails obtained by The Associated Press.

The exasperating fees are the subject of a hearing today at the Federal Communications Commission. The e-mails from Nextel Communications Inc. show that the government is deciding whether to offer consumers relief from the cell phone fees that it has managed to avoid.

The Associated Press last month revealed details of the industry’s efforts to help consumers avoid such fees in exchange for letting companies off the hook in state courts where they are being sued for hundreds of millions of dollars by angry customers.

Cell phone companies routinely charge customers $175 or more for quitting their service early.

In one such lawsuit, employees at Nextel—now part of Sprint Nextel Corp.—debated whether to assess a $200 termination fee to federal government subscribers under a contract with the General Services Administration. It ultimately decided against charging the fees to the government, even though it charges the same fees to consumers and businesses.