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UNITED STATES OF AMERICA 

FEDERAL TRADE COMMISSION 

OFFICE OF ADMINISTRATIVE LAW JUDGES 

PUBLIC

In the Matter of: 

Docket No. 9408 Intuit Inc., a corporation. 

INTUIT INC.’S OPPOSITION TO COMPLAINT COUNSEL’S MOTION FOR 

IN CAMERA TREATMENT OF SENSITIVE PERSONAL 

AND FINANCIAL INFORMATION 

Intuit opposes Complaint Counsel’s (CC) motion for full in camera treatment of thirteen 

exhibits that CC say contain “sensitive personal and financial information” (SPI). Contrary to 

CC’s position, the thirteen exhibits are not solely or even mostly comprised of SPI, such that 

redaction would be impractical. CC’s request for full in camera treatment of those exhibits—as 

opposed to redaction of SPI, which Intuit does not oppose—is therefore improper. Indeed, CC’s 

request to shield the entirety of these exhibits from public view appears to be an attempt to hide 

the paucity of the evidence supporting CC’s deception claim. That request should be denied. 

I. BACKGROUND 

CC seek full in camera treatment of thirteen exhibits on the basis that those exhibits, 

which generally include consumer complaints and related information, contain SPI and are 

impractical to redact. Specifically, CC seek in camera treatment for the following documents: 

GX 502–504. These are Consumer Sentinel complaints that include consumer names, 

addresses, email addresses, phone numbers, the date of the complaint, complaint narratives 

(many already made public through the Better Business Bureau), and complaint dispositions. 

Although most of the complaints in the exhibit include email addresses, postal addresses, and 

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phone numbers, more sensitive SPI like social security numbers and partial financial account 

numbers appear only approximately once every 380 pages. 

RX 264, 277, and 357 attachments. These exhibits are CC’s responses to 

interrogatories that Intuit served during this proceeding and CC’s supplemental filing related to 

their summary decision motion. The attachments for which CC seek in camera treatment are 

consumer complaints that CC identified as relevant to the allegations against Intuit. Unlike the 

Consumer Sentinel complaints, these entries are largely limited to consumer names, complaint 

numbers, and the complaint text—postal addresses, email addresses, or phone numbers are not 

associated with each complaint. Sensitive SPI such as social security numbers and partial 

financial account numbers appear only approximately once every 130 pages. 

RX 256 and 269. These are spreadsheets of consumer complaints provided by CC as 

part of their initial disclosures or during discovery. The spreadsheets include information related 

to complaints received by the FTC, including the complaint text, the date the complaint was 

received, the business or product the complaint relates to, and certain consumer contact 

information, including consumers’ addresses and phone numbers. 

RX 231 attachment. CC seek in camera treatment for an email attachment that lists 

consumer information, including contact information such as phone numbers and email 

addresses. The email itself is between CC and a plaintiffs’ firm representing consumers bringing 

arbitration claims against Intuit. The email reflects that the FTC was soliciting potential 

complainants from the firm. The attachment to the email reflects that the firm sent the FTC a list 

of 227 consumers. 

RX 266. This exhibit is Diana Shiller’s handwritten notes, which reflect her work related 

to this proceeding. The 79-page document includes consumer phone numbers or email addresses 

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on only seven pages. See CC-DFS-00000012 (phone number), 019 (email address), 020 (email 

address and phone number), 028 (phone number), 071 (phone numbers), 073 (phone numbers), 

077 (phone number). The remaining 72 pages—or over 90 percent of the document—contain no 

SPI, but only Ms. Shiller’s notes concerning other aspects of the FTC’s investigation or this 

proceeding. 

RX 278, 279, and 280. These are spreadsheets that CC say are Ms. Shiller’s call logs. 

The spreadsheets appear to identify the consumers that Ms. Shiller attempted to contact during 

the FTC’s investigation. They also contain notes concerning Ms. Shiller’s limited attempts to 

call twenty-five consumers. The spreadsheets also include consumer names, phone numbers, 

addresses, and email addresses. 

II. LEGAL STANDARD 

Commission Rule 3.45(b) authorizes in camera treatment of material that “constitutes 

sensitive personal information.” 16 C.F.R. §3.45(b). “Sensitive personal information” is defined 

to include “an individual’s Social Security number, taxpayer identification number, financial 

account number, credit card or debit card number, driver’s license number, state-issued 

identification number, passport number, date of birth (other than year), and any sensitive health 

information identifiable by individual, such as an individual’s medical records.” Id. Courts have 

sometimes also treated telephone numbers, addresses, and email addresses as sensitive personal 

information, allowing for redaction of such information. See, e.g., Illumina, 2021 WL 3701608, 

at *3 (F.T.C. Aug. 12, 2021); see also LabMD, Inc., 2014 FTC LEXIS 127, at *1 (May 6, 2014) 

(granting parties’ joint motion to keep addresses, dates of birth, social security numbers, and 

other information confidential). 

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III. ARGUMENT 

Intuit has no objection to redaction of the eight categories of consumer information that 

CC identify as SPI and seek to keep in camera, namely, “(1) phone numbers, (2) addresses, (3) 

email addresses; (4) financial account numbers, (5) credit card or debit card numbers, (6) 

financial transaction numbers, (7) tax identification numbers (including Social Security 

Numbers), and (8) dates of birth,” Mot 2. 

This is no basis, however, for full in camera treatment of any of the exhibits in question. 

CC contend, without elaboration, that “due to the volume of material, the number of consumer 

records, and the sensitivity of the information contained therein, redaction would not be 

practical.” Mot. 3. But the reality, as explained, is that the exhibits each contain relatively small 

quantities of SPI, such that redactions of that information is entirely feasible. And that is the 

proper approach, as it balances the need to protect SPI from disclosure with the strong 

presumption in favor of public access to administrative and judicial proceedings (including 

evidence submitted). Again, CC offer no reasonable justification whatsoever for its overbroad 

request. 

For example, in three of the exhibits (the attachments to RX 264, 277, and 357), SPI 

appears only once every approximately 130 pages across the 822 combined pages. Indeed, 

Intuit’s review has identified only a few isolated instances of SPI in the complaint text (i.e., 

social security numbers or partial financial account numbers). Those exhibits instead primarily 

recite consumer complaints that are not confidential, and most of which are already publicly 

available through the BBB website. CC have offered no justification for withholding an average 

of 130 pages based on a single occurrence of SPI. 

The same is true with respect to RX 266, Diana Shiller’s handwritten notes. SPI, in the 

form of consumer email addresses and phone numbers, appears on only seven pages. The 

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remaining 72 pages (of 79 total in the document) contain no SPI—and are critical to 

understanding Ms. Shiller’s work related to this proceeding, and in particular the extent to which 

she investigated the consumer complaints that CC now contend are evidence of deception. CC 

fail to explain how redacting the consumer phone numbers and email addresses on those seven 

pages is impractical, or why the remaining 72 pages, which CC do not assert is confidential, 

warrant in camera treatment. 

Even with respect to exhibits in which SPI is somewhat more common, withholding the 

exhibits in full is unwarranted. For instance, CC have asked the Court to give the entirety of GX 

502–504 in camera treatment. But those exhibits mostly contain consumer complaints that are 

already publicly available. Within those complaints, Intuit has identified only a few instances of 

SPI: a consumer’s social security number in one complaint, a date of birth in a second complaint, 

and partial credit card numbers in four other complaints. See GX 502 (Sentinel Ref. Nos. 

117127376, 145899368, 105456956, 106622405, 117289653, and 132310869). And although 

consumer telephone numbers, addresses, and email addresses are often included with a 

complaint, redacting only that information would be relatively straightforward, and would leave 

the substantial quantity of non-SPI in the complaints visible to the public—and hence subject to 

public scrutiny. 

Email addresses, postal addresses, and phone numbers of consumers that appear in the 

spreadsheet exhibits can likewise easily be redacted. And again, the remaining information 

should be public, consistent with the strong presumption of public access to judicial and 

administrative proceedings—a presumption that is obviously not overcome given CC’s complete 

failure to offer any argument for in camera treatment of non-SPI. 

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Put simply, CC cannot have thousands of pages withheld from the public based on the 

presence in documents of limited—and easily redactable—SPI. Not one of the cases CC cite 

supports such a sweeping approach, one that gives far too little weight to the presumption in 

favor of openness and public access in judicial and administrative proceedings. Indeed, relevant 

case law is to the contrary, regularly providing for redaction of SPI rather than complete in 

camera treatment of exhibits. See Illumina, 2021 WL 3701608, at *5; Basic Research, 2006 

FTC LEXIS 14, at *5; LabMD, 2014 FTC LEXIS 127, at *3. This Court has in fact ordered 

redaction of SPI rather than full in camera treatment even with SPI far more voluminous than 

here. See Illumina, 2021 WL 3701608, at *5. 

The only apparent reason for CC’s request to keep the entirety of the exhibits from the 

public is to hide the paucity of evidence supporting CC’s deception claim. Indeed, the exhibits 

starkly undermine that claim. The 396 complaints that are at most potentially relevant—CC 

originally identified 739 but have since conceded that almost half of those are irrelevant— 

represent only 0.0005 percent of the 86.4 million TurboTax customers who filed a tax return 

from TY 2015 to TY 2021. See RX1018 ¶68. And even those complaints do not reflect that 

consumers were deceived by Intuit’s advertising. See Intuit’s Motion In Limine to Exclude or 

Limit Complaint Counsel’s Evidence of Consumer Complaints (Feb. 10, 2023). Ms. Shiller’s 

call logs, meanwhile, reflect that CC did almost nothing to verify any of the complaints or 

determine whether they provide evidence of the alleged deception. The “potential 

embarrassment” (Mot. 4) that will result from the exhibits being made public, therefore, is not to 

consumers but to CC. CC should not be allowed to evade accountability for its shoddy case by 

asking that the documents evincing that shoddiness be shielded from public view. 

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IV. CONCLUSION 

Complaint Counsel’s motion for in camera treatment of exhibits should be denied. 

February 24, 2023 Respectfully submitted, 

/s/ David Z. Gringer 

Jonathan E. Paikin David Z. Gringer 

Jennifer Milici Wilmer Cutler Pickering 

Derek A. Woodman Hale and Dorr LLP 

Wilmer Cutler Pickering 7 World Trade Center 

Hale and Dorr LLP 250 Greenwich St. 

2100 Pennsylvania Ave NW New York, NY 10007 

Washington, DC 20037 Telephone: (212) 230-8800 

Telephone: (202) 663-6000 Facsimile: (212) 230-8888 

Facsimile: (202) 663-6363 David.Gringer@wilmerhale.com 

Jonathan.Paikin@wilmerhale.com 

Jennifer.Milici@wilmerhale.com Attorneys for Respondent Intuit Inc. 

Derek.Woodman@wilmerhale.com 

PUBLIC

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UNITED STATES OF AMERICA 

BEFORE THE FEDERAL TRADE COMMISSION 

COMMISSIONERS: Lina M. Khan, Chair 

 Rebecca Kelly Slaughter 

 Christine S. Wilson 

Alvaro M. Bedoya 

Docket No. 9408 In the Matter of: 

Intuit Inc., a corporation. 

EXPERT REPORT OF PROFESSOR PETER N. GOLDER, PH.D. 

JANUARY 13, 2023 
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TABLE OF CONTENTS 

I. Introduction.............................................................................................................................1 

A. Qualifications.................................................................................................................1 

B. Case Background ...........................................................................................................3 

C. Assignment ....................................................................................................................7 

II. Summary of Opinions.............................................................................................................9 

III. Complaint Counsel’s Theories of Deception and Lock-In Are Inconsistent 

with Marketing Literature and Practice ................................................................................14 

A. TurboTax Customer Reviews Indicate Customers Receive Benefits 

from the Service and Do Not Feel Misled ...................................................................16 

1. TurboTax Customer Reviews Reflect Meeting or 

Exceeding Consumer Expectations ........................................................... 20 

2. TurboTax Customer Reviews and Retention Are 

Inconsistent with Deception ...................................................................... 28 

B. Customers Are Not Locked-In Once They Have Begun Using 

TurboTax Free Edition or Filed in Prior Years Using TurboTax Free 

Edition..........................................................................................................................30 

1. Many Consumers Try Out Multiple Online Tax Preparation 

Providers in a Given Year......................................................................... 32 

2. Consumers Regularly Switch Tax Preparation Providers 

Year to Year.............................................................................................. 35 

IV. Low Complaint Rates Are Inconsistent with the Theory of Deception 

Alleged..................................................................................................................................39 

A. Complaint Counsel and Ms. Shiller’s Analyses of Complaints Are 

Unreliable.....................................................................................................................40 

B. Intuit’s Rate of BBB Complaints Is in Line with a Set of Comparable 

Benchmark Companies ................................................................................................51 

1. Intuit’s Rate of Customer Complaints Is Comparable to 

Benchmark Companies ............................................................................. 53 

2. Intuit’s Rates of Keywords Related to Deceptive 

Advertising or Deceptive Pricing in Complaints Are 

Comparable to Benchmark Companies .................................................... 57 

V. Intuit’s Free Ads Consistently Include Industry Standard Disclosures Across 

Media That Are in Line with Benchmark Companies’ Disclosures and 

Inform Reasonable Consumers About the Qualifications for Free Offers ...........................59 

A. Intuit’s Free Ads Consistently Include Disclosures that the Free Offer 

Is for Simple Returns Only ..........................................................................................61 

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B. Intuit’s Simple Returns Disclosure Effectively Conveys the Existence 

and Category of Eligibility Limitations for Free Offers ..............................................65 

1. Intuit’s Simple Returns Disclosure Indicates Both the 

Existence and Category of Eligibility Restriction and Is 

Consistent with Industry Norms ............................................................... 65 

2. A Full Assessment of Whether an Individual’s Tax Return 

Is Simple or Complex Is Not Feasible in an Advertisement ..................... 72 

C. Intuit’s Disclosure Proximity and Prominence Are in Line with 

Benchmark Companies’ Disclosures ...........................................................................78 

VI. Intuit’s Free Ads Are One Initial Source of Information in the HighInvolvement Consumer Buying Process for Tax Preparation and Would Be 

Unlikely to Deceive Reasonable Consumers ........................................................................85 

A. Reasonable Consumers of Tax Preparation Services Are Typically 

Careful Buyers Who Make Informed Purchase Decisions ..........................................86 

B. Prolonged Information Search Is Common for High-Involvement 

Products Like Tax Preparation.....................................................................................89 

C. Advertising Represents Only One Piece of Information in the 

Consumer Buying Process ...........................................................................................94 

D. Consumers Encounter Many Offers for Free Products or Services and 

Demonstrate Skepticism and an Expectation of Terms and Conditions 

that Describe Accessing or Keeping the Free Offer ..................................................100 

VII. The TurboTax Website Provides Information in a Clear and Timely Manner ...................106 

A. The TurboTax Website Provides Clear Information About the 

TurboTax Product Lineup and Discloses Up Front that Free Edition Is 

Not Appropriate for All Tax Situations .....................................................................106 

1. Homepage ............................................................................................... 108 

2. Simple Returns Pop-up ........................................................................... 112 

3. Free Edition Landing Page...................................................................... 116 

4. Products & Pricing Page ......................................................................... 118 

B. The TurboTax Website Minimizes the Amount of Time for Consumers 

to Find the Appropriate Product for Their Tax Situation and Provides 

Clear Information Throughout the Process ................................................................123 

1. The TurboTax Website Contains Functionality to Direct 

Customers to the Appropriate Product for Their Tax 

Situation .................................................................................................. 124 

2. Upgrade Screens Inform Customers as Early as Possible of 

a Required Upgrade, Minimizing the Time and Effort 

Customers Spend Before Encountering an Upgrade Screen ................... 129 

3. Even in the Final Stages of the Filing Process, TurboTax 

Provides Clear Pricing Information to Customers One More 

Time Before Purchase............................................................................. 136 

VIII. Reasonable Consumers Are Not Likely to Be Deceived by Intuit’s Free Ads ...................139 

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IX. Non-Standard Disclosure Requirements Could Alter TurboTax Free Edition 

TV Advertising and Could Decrease Awareness and Use of Free Tax Filing 

Solutions .............................................................................................................................141 

A. Intuit’s Investment in Advertising Free Edition Likely Increased the 

Number of Taxpayers Filing Their Tax Returns for Free ..........................................143 

B. Reducing the Impact or Amount of TV Advertising for TurboTax Free 

Edition Would Not Lead Many, if Any, Consumers to Pay Less to File 

Their Taxes and Could Lead Many to Pay More to File Their Taxes .......................146 

1. Other Online Tax Preparation Providers................................................. 147 

2. Other Tax Preparation Filing Options..................................................... 148 

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I. INTRODUCTION 

A. Qualifications 

1. My name is Peter Golder. I am a professor of marketing at the Tuck School of Business at 

Dartmouth College in Hanover, New Hampshire. In 2014, I was appointed by Dartmouth’s 

president to be one of seven founding faculty members in Dartmouth’s Society of Fellows. 

From 2015 to 2018, I served as area coordinator of the Tuck School’s marketing faculty 

group. From 2015 to 2020, I was co-editor-in-chief of the academic journal Marketing 

Letters. From 2017 to 2020, I was faculty director of the Tuck School’s First-Year Project 

course and, from 2018 to 2020, I was faculty director of the Tuck School’s global 

experiential courses. In 2020, I was named an Academic Fellow of the Marketing Science 

Institute. I previously served as professor of marketing and coordinator of the marketing 

department doctoral program at the Stern School of Business at New York University in 

New York, New York. 

2. I hold a Ph.D. in Business Administration (Marketing) from the University of Southern 

California and a B.S. in Mechanical Engineering from the University of Pennsylvania. 

3. My research experience and interests include branding, historical analysis of markets, 

sources of market leadership, product features and customer perceptions associated with 

quality, innovation, market entry strategies, new product development and marketing, and 

global marketing. I have employed a variety of research methods in addressing these topics, 

including the historical research method, surveys, case studies, and econometric analysis. 

In 2000, I published a paper on the historical research method in the Journal of Marketing 

Research, one of the leading journals in the marketing discipline, providing a 

comprehensive description of the method and explaining its usefulness for generating 

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knowledge about marketing phenomena, including via the review of archival sources.1 As 

a result of this paper and many of my other publications, I was awarded the Elsevier 

Distinguished Scholar Award from Society for Marketing Advances.2 

4. I teach or have taught classes for MBA candidates including marketing, new product 

marketing, creativity and design, and global marketing. Topics that I cover in these classes 

include branding, the historical research method, and survey design. I regularly present to 

academic and professional audiences on marketing-related topics. I have written more than 

forty publications appearing in academic journals, as book chapters, and in media and trade 

publications, including publications in leading marketing and business journals such as 

Journal of Marketing, Journal of Marketing Research, Marketing Science, and Harvard 

Business Review. I am currently an associate editor at Journal of Product Innovation 

Management, serve on the editorial board of Journal of Marketing, and serve as a peer 

reviewer of articles submitted to these journals and other academic journals. My research 

and contributions to the field of marketing have been recognized with many best paper and 

best book awards, and my research has been featured in the media, including The Wall 

Street Journal, The Economist, and Advertising Age. I have also consulted on several 

marketing-related topics for litigation, including trademark and trade dress issues, 

advertising, warning labels, and transfer pricing. These consulting engagements have 

involved review of archival materials as well as evaluation of survey designs and results. 

1 Golder, Peter N., “Historical Method in Marketing Research with New Evidence on Long-Term Market Share 

Stability,” Journal of Marketing Research, Vol. 37, May 2000, pp. 156-172 (“Historical Method in Marketing 

Research with New Evidence on Long-Term Market Share Stability”), INTUIT-FTC-PART3-000595299. 2 See Appendix A, p. A-2; Kardashian, Kirk, “Golder Wins Distinguished Scholar Award,” Tuck School of 

Business, November 2, 2012, https://www.tuck.dartmouth.edu/news/articles/golder-wins-distinguished-scholaraward (“Golder Wins Distinguished Scholar Award”), INTUIT-FTC-PART3-000600865. 

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5. A copy of my curriculum vitae, which provides additional detail on my education, 

qualifications, and professional affiliations, as well as a list of the publications I have 

authored, is attached to this report as Appendix A. A list of cases in which I have provided 

expert testimony during the past four years is included as Appendix B. 

B. Case Background 

6. I understand that Complaint Counsel have issued an administrative complaint against 

Intuit, which offers online tax preparation products and services under its TurboTax brand.3 

Intuit offers four do-it-yourself (“DIY”) online TurboTax products for personal tax returns 

at varying price points (“Free Edition,” “TurboTax Deluxe,” “TurboTax Premier,” and 

“TurboTax Self-Employed”). TurboTax Free Edition covers simple tax returns (i.e., 

Form 1040 without having to attach any schedules or forms), while paid editions (i.e., 

TurboTax Deluxe, TurboTax Premier and TurboTax Self-Employed) include schedules 

and forms. 

7. Detailed lists of the forms supported by each version of TurboTax are readily accessible 

on the TurboTax website, including commonly filed forms and schedules, with hyperlinks 

that potential customers can click on for more information about each tax form and 

schedule.4

 In addition to the DIY products, Intuit offers additional paid services such as 

expert review (“TurboTax Live Assisted”) and expert preparation (“TurboTax Live Full 

3 Complaint, In the Matter of: Intuit Inc., A Corporation, Docket No. 9408, March 28, 2022 (“FTC 

Administrative Complaint”). 

4 See e.g. “TurboTax Deluxe,” Intuit, https://turbotax.intuit.com/personal-taxes/online/deluxe.jsp#tax-forms 

(“TurboTax Deluxe”), accessed August 25, 2022, INTUIT-FTC-PART3-000599625. See also “Personal Taxes 

Online,” Intuit, https://turbotax.intuit.com/personal-taxes/online/ (““Personal Taxes Online,” Intuit”), accessed 

July 20, 2022. A full list of the schedules supported by each TurboTax product can be found on this same 

webpage. 

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Service”), each with differentiated pricing based on tax return complexity.5 In Tax Year 

(“TY”) 2021, Intuit offered TurboTax Live Assisted Basic and TurboTax Live Full Service 

Basic for free to customers with simple returns who filed before March 31 and February 

15, respectively.6 

8. Intuit advertises its TurboTax products, including its free products, in a number of ways, 

including through TV ads, social media/display ads, paid search, and email campaigns to 

prior customers. Complaint Counsel take issue with Intuit’s advertising of its free products, 

including ad campaigns for Free Edition from TY 2015 to TY 2021 and ad campaigns for 

the limited time free offers for TurboTax Live Assisted Basic and TurboTax Live Full 

Service Basic. I refer to these ads collectively as “Intuit’s Free Ads.” 

9. Complaint Counsel allege that Intuit “represents, directly or indirectly, expressly or by 

implication, that consumers can file their tax returns for free using TurboTax” when “in 

numerous instances [Intuit] does not permit consumers to file their tax returns for free using 

TurboTax.”7 Complaint Counsel allege that Intuit’s Free Ads and corresponding website 

design collectively lure “reasonable” consumers to the TurboTax website with the promise 

of free tax filing and then require payment once consumers have invested “significant time 

and effort” preparing their returns with TurboTax.8

 Complaint Counsel further allege that 

5 These versions combine elements of assisted tax preparation products. For example, customers have the option 

of accessing expert help while doing their own tax returns or have the option of having an expert review their 

returns before they file. See e.g., “TurboTax Live,” Intuit, https://turbotax.intuit.com/personaltaxes/online/live/how-it-works.htm (“TurboTax Live”), accessed August 24, 2022, INTUIT-FTC-PART3-

000599629; “Live Full Service,” Intuit, https://turbotax.intuit.com/personal-taxes/online/live/full-service/ 

(“Live Full Service”), accessed April 24, 2022, INTUIT-FTC-PART3-000599613. 

6 See “Products & Pricing Page in Tax Year 2021, as of February 1, 2022,” TurboTax, 

https://web.archive.org/web/20220201023105/https:/turbotax.intuit.com/personal-taxes/online/ (“Products & 

Pricing Page in Tax Year 2021, as of February 1, 2022”). 

7 FTC Administrative Complaint, ¶¶ 119-120. 

8 FTC Administrative Complaint, ¶¶ 35, 39. 

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the TurboTax website design provides insufficient disclosures regarding eligibility for free 

offers, further reinforcing the notion that all customers can file their tax returns for free 

with TurboTax.9 

10. Complaint Counsel argue that “Intuit’s deceptive door-opener ads [...] bring consumers to 

the TurboTax website representing that consumers can file their tax returns for free using 

TurboTax, but once there, many consumers encounter screens that inform them that they 

cannot complete and file their tax returns for free. In the case of the Hard Stop [upgrade] 

screens, this confrontation comes after consumers have already created a TurboTax 

account and expended substantial time inputting sensitive personal and financial 

information into Intuit’s user interface.”10 

11. I understand that Complaint Counsel are seeking certain requirements concerning Intuit’s 

free offers and additional disclosures to be adjudicated at a hearing in front of the ALJ.11 

Specifically, Complaint Counsel are seeking a finding that Intuit’s marketing of Free 

Edition was deceptive and ask for an order to be issued, including a provision that Intuit 

must not represent that a good or service is “Free” “in connection with the advertising, 

marketing, promoting, or offering for sale of any goods or services” unless: 

a. Intuit “offers the good or service for Free to all consumers; or” 

b. “All the terms, conditions, and obligations upon which receipt and retention of the 

“Free” good or service are contingent are set forth Clearly and Conspicuously at 

9 FTC Administrative Complaint, ¶¶ 36–44. 

10 FTC Administrative Complaint, ¶¶ 57–58. 

11 See [Proposed] Decision and Order, In the Matter of: Intuit Inc., A Corporation, Respondent, Docket No. 9408, 

Augut 22, 2022, pp. 5, 6. 

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the outset of the offer so as to leave no reasonable probability that the terms of the 

offer might be misunderstood.” 

c. “Further, if the goods or services are not Free for a majority of U.S. taxpayers, such 

a fact is disclosed Clearly and Conspicuously at the outset of any disclosures.”12 

12. I have been asked to assume by counsel for Intuit that as a legal matter such additional 

disclosures would require Intuit to include a voiceover (or text when the ad format does 

not include audio): (1) stating that Free Edition is not available for the majority of 

taxpayers; and (2) including the contents of its Simple Returns Pop-up (including specific 

tax situations covered and not covered under Free Edition) in all of its ads. 

13. I also understand that Complaint Counsel have retained Dr. Nathan Novemsky to opine on 

certain issues to do with Intuit’s advertising. Dr. Novemsky provided a report in this matter 

on December 9, 2022 (“Novemsky Report”).13 Dr. Novemsky also provided two previous 

declarations in federal court during a preliminary injunction phase: an affirmative 

declaration on March 28, 2022 and a rebuttal declaration on April 8, 2022.14 The Novemsky 

Report conducts what he calls a “TurboTax Perception Survey,” and concludes that his 

12 See [Proposed] Decision and Order, In the Matter of: Intuit Inc., A Corporation, Respondent, Docket No. 9408, 

Augut 22, 2022, pp. 5, 6. The [Proposed] Decision and Order includes an additional provision, that Intuit “in 

connection with the advertising, marketing, promoting, or offering for sale of any goods or services must not 

misrepresent or assist others in misrepresenting ... any material fact, including:” the cost of Intuit’s “goods or 

services, including any TurboTax product or service;” “[t]hat consumers can only file their taxes online 

accurately if they use a paid TurboTax product or service;” “[t]hat consumers can only claim a tax credit or 

deduction if they use a paid TurboTax product or service;” and “[a]ny other fact material to consumers 

concerning any good or service, such as: the total costs; any refund policy; any material restrictions, limitations, 

or conditions; or any material aspect of its performance, efficacy, nature, or central characteristics.” 

13 Expert Report of Nathan Novemsky, Ph.D., In the Matter of: Intuit Inc., a corporation, No. 9408, December 9, 

2022 (“Novemsky Report”), 303. 

14 Declaration of Nathan Novemsky, Federal Trade Commission v. Intuit Inc., Docket No. 3:22-cv-1973, March 

28, 2022 (“Novemsky Declaration”). Second Declaration of Nathan Novemsky, Federal Trade Commission v. 

Intuit Inc., No. 3:22-cv-1973, April 8, 2022 (“Second Novemsky Declaration”), GX 313. 

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survey, produced documents, and case facts provide evidence for his opinions that (1) “A 

substantial portion of the taxpayers who do not qualify to use TurboTax Free Edition [...] 

have the misimpression that they can file their income taxes for free using TurboTax”; (2) 

“A vast majority of the mistaken taxpayers identified at least one of [two sources: that is, 

TurboTax advertisements or the TurboTax website] as playing a role in forming their 

misimpression”; and (3) “A substantial portion of the taxpayers who are not eligible to use 

TurboTax Free Edition [...] have the misimpression that their returns meet TurboTax’s 

definition of a ‘simple U.S. return.’”15 

C. Assignment 

14. I have been asked by counsel for Intuit to evaluate Intuit’s marketing practices with regard 

to its commercial tax filing products, including Free Edition and its paid commercial 

products (collectively, “TurboTax Suite”) and its website design in the context of 

Complaint Counsel’s allegations and Dr. Novemsky’s opinions (including in his prior 

declarations where he more directly responds to my opinions). In addition, I have been 

asked to evaluate the likely impact on the marketplace if the additional disclosures sought 

by Complaint Counsel were required. 

15. I previously submitted a declaration in response to the FTC’s motion for a preliminary 

injunction in federal court on April 4, 2022.16 I submitted a second declaration in this matter 

on August 30, 2022.17 

15 Novemsky Report, p.25. 

16 Declaration of Peter Golder, Ph.D., Federal Trade Commission v. Intuit Inc., No. 3:22-cv-1973-CRB, April 4, 

2022 (“April Golder Declaration”). 

17 Declaration of Peter Golder, Ph.D., In the Matter of: Intuit Inc., a corporation, No. 9408, August 30, 2022 

(“August Golder Declaration”). 

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16. In undertaking my assignment, I utilized the academic principles of archival and historical 

research. As described in my article, “Historical Method in Marketing Research with New 

Evidence on Long-Term Market Share Stability,” the historical method involves selecting 

a topic, collecting, evaluating, analyzing, and interpreting data and information related to 

the topic, and presenting the data gathered and conclusions from the analyses of these 

data.18 In the course of my review in this matter, I collected and analyzed relevant data and 

information from numerous sources including: 

a. Academic literature, including studies on branding, consumer purchase processes, 

consumer satisfaction, customer retention, customer lifetime value, deception, and 

disclosures; 

b. Consumer data, including complaints, product reviews and ratings, Net Promoter 

Scores (“NPS”), survey responses, TurboTax filing behavior, and testimony; 

c. Intuit materials, including at-issue advertisements, the TurboTax website, 

marketing and strategy documents, and testimony from Intuit fact witnesses; 

d. Data on third-party firms, including customer ratings, complaints, and 

advertisements for benchmark companies; 

e. Publicly available information about tax preparation, including websites and 

advertisements of tax preparation companies, consumer-facing articles and buying 

guides, and IRS materials; and 

f. FTC documents, including the FTC guidelines on disclosures and Complaint 

Counsel’s submitted declarations and reports. 

18 Historical Method in Marketing Research with New Evidence on Long-Term Market Share Stability, p. 158. 

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17. A complete listing of the materials I have considered in the preparation of this report is 

included as Appendix C. My report is based on information available to me as of the date 

of this report. I reserve the right to supplement this report in the event that new information 

relevant to my opinions is produced by the parties. 

18. For my work in this matter, I am being compensated at my standard consulting rate of 

$1,000 per hour plus any associated work or travel expenses. Working under my direction 

and guidance, personnel at Analysis Group, Inc. (“Analysis Group”), a consulting firm, 

have assisted me in the preparation of this report. I also receive compensation based on 

fees charged by Analysis Group. In preparing my report, Analysis Group and I used the 

following commercially-available computer programs: Adobe Acrobat Pro, DeepL 

Translator, Google Chrome (including the GoFullPage and Loom extensions), Microsoft 

Edge Web Capture, Microsoft Office (Excel, PowerPoint, Word), Python, SAS, and Stata. 

19. The opinions in this report are my own. Neither my compensation nor that of Analysis 

Group is contingent upon my findings, the testimony I may give, or the outcome of this 

litigation. 

II. SUMMARY OF OPINIONS 

20. Intuit’s positive customer reviews and high customer retention are inconsistent with the 

deception alleged. Complaint Counsel’s theory of consumer deception is unsupported by 

data and information related to consumer behavior and competition in the marketplace. Far 

from suggesting that consumers are deceived by Intuit’s marketing, Intuit’s consumer data, 

including NPS, customer ratings, and customer retention rates that regularly outperform 

competitors, indicate that TurboTax regularly meets, or exceeds, customers’ expectations. 

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Complaint Counsel and Dr. Novemsky’s speculation that these positive indicators are 

driven by various cognitive biases or high switching costs is unsupported and inconsistent 

with decades of marketing literature and demonstrably low switching costs in the tax 

preparation industry. (See Section III). 

21. Intuit’s rate of complaints is low. If consumers were deceived by a large-scale marketing 

campaign like the one at issue, academic literature would predict Intuit would experience 

higher rates of customer complaints relative to benchmark companies. To the contrary, 

Complaint Counsel have identified complaints representing only 0.0005 percent of the 86.4 

million TurboTax customers who completed at least one return over that same time period 

(TY 2015 – TY 2021). In addition, a comparison of the rate of complaints about TurboTax 

on the Better Business Bureau website indicates that Intuit’s complaint rate is statistically 

significantly lower than the complaint rates for benchmark companies (including direct 

competitors, wireless carriers, TV service providers, and automobile insurance providers). 

(See Section IV). 

22. Intuit’s ads for its free tax preparation products include industry standard disclosures. 

Intuit’s marketing communications consistently included disclosures that indicate to 

consumers that: (1) TurboTax Free Edition is not applicable to all tax situations, through 

the use of the words “only” or “for”; and (2) the complexity of a consumer’s individual tax 

situation impacts whether they qualify to file for free through the use of the phrase “simple 

returns.” Intuit’s more recent Free Ads also include the phrase “see if you qualify,” which 

further reinforces that only some people qualify. The concept of a simple return is common 

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throughout the tax industry, and is even used by the IRS,19 reflecting a recognition of 

varying levels of complexity across individual tax situations. Analyses of the proximity 

and prominence of these disclosures using metrics based on FTC guidelines and academic 

literature indicate that Intuit’s disclosures are comparable to those of benchmark 

companies. (See Section V). 

23. Consumers in this industry make involved purchase decisions and do not rely solely on 

ads. Ads are encountered in the context of the broader Consumer Buying Process (i.e., the 

typical series of activities that precede purchase and post-purchase consumption) and 

reflect only one source of information considered by consumers. In particular, reasonable 

consumers of high-involvement products like tax preparation make informed purchase 

decisions using considered information. Complaint Counsel’s argument appears to assume 

that consumers would see Intuit’s Free Ads or marketing and believe that, regardless of 

their tax complexity, they could file for free, at which point they would immediately 

proceed to the TurboTax website to file their tax returns. This argument is inconsistent with 

the marketing literature and fails to credit the diligence and knowledge reasonable 

consumers employ when making financial decisions, such as filing tax returns. Data and 

information in the marketplace indicate that consumers expect terms and conditions 

associated with free offers20 and engage in information collection and service comparisons 

before making a tax preparation decision.21 

19 “IRS Free File Program,” United States Government Accountability Office Report to Congressional Requesters, 

April 2022, https://www.gao.gov/assets/gao-22-105236.pdf (“U.S. GAO Report re: IRS Free File Program”), 

INTUIT-FTC-PART3-000599424, pp. 13-15. 

20 See Section VI.D. 

21 See Section VI.B. 

22 See Figure 24 in Section VI.C. 

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. (See Section VI). 

24. The TurboTax website assists customers in finding the appropriate product for their tax 

situation. The TurboTax website includes detailed information on qualification 

requirements for Free Edition and provides tools to assist consumers in selecting the 

appropriate product for their tax situation. Reasonable consumers shopping for an online 

financial product like TurboTax would understand and know to look for additional details 

about whether they qualify to file for free on the TurboTax website, understanding that TV 

ads are unlikely to contain every detail about the service being offered. Intuit’s Free Ads 

also inform consumers that additional information is available on the TurboTax website. 

Consistent with this, Intuit data indicate that of customers who start in Free 

Edition do not upgrade: they file for free with Free Edition. Customers who require an 

upgrade are informed immediately upon the website’s determination that the customer is 

not eligible to file for free. For such customers, upgrading does not necessarily suggest 

deception: even if someone does not expect to be able to use Free Edition, there is no 

downside to starting in Free Edition, and many third-party sources specifically suggest this 

approach. (See Section VII). 

25. Reasonable consumers are unlikely to believe that TurboTax is necessarily “free for 

them.” Based on the entirety of my review of Intuit’s Free Ads and the TurboTax website, 

the academic literature on how consumers make purchase decisions, the paucity of 

complaints and high number of positive customer ratings, and my benchmarking of both 

complaints and the ads themselves, it is my opinion that reasonable consumers viewing 

Intuit’s Free Ads are unlikely to believe that TurboTax is necessarily free for their specific 

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tax situation. Instead, reasonable consumers are likely to view some of the at-issue ads, 

understand that there is a free option, and recognize either that they do or do not qualify 

for the free product, or that they will need additional information to determine whether they 

qualify and that information is available on the TurboTax website (as directed in the ads 

themselves). Intuit’s marketing of Free Edition through advertising and website 

representations is consistent with industry practices and clearly discloses the qualifications 

for filing for free. Given the nature of the purchase process in this product category, 

research and theory in the marketing literature demonstrate that Intuit’s marketing 

communications are not likely to deceive reasonable consumers into believing that they 

personally could file for free. Post-purchase data – including low rates of complaints, high 

customer ratings, and high customer retention coupled with demonstrated willingness to 

switch providers – demonstrate that TurboTax regularly meets or exceeds the expectations 

of its customers, which is inconsistent with widespread consumer deception. (See Section 

VIII). 

26. Incorporating non-standard and burdensome disclosures would likely decrease the 

number of taxpayers filing for free. The additional disclosures sought by Complaint 

Counsel are out of step with industry norms (as can be seen in my advertising 

benchmarking analysis23). These additional disclosures may lead to cognitive overload and 

reduced engagement for consumers viewing the ads, would position Intuit unfavorably 

relative to competitors with the same business models, and would likely reduce the impact 

of the advertising. As a result, Intuit would need to re-evaluate and would likely reduce, or 

may even eliminate, advertising of Free Edition and other free offers. Reducing the impact 

23 See Section V.B.1 and Section V.C. 

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or amount of advertising for TurboTax Free Edition is likely to have the perverse effect of 

reducing awareness that free tax filing options exist and is likely to decrease free tax filing 

both with Intuit and with other free providers. Millions of customers file their taxes for free 

with TurboTax every year, and Intuit’s investment in the availability and marketing of Free 

Edition likely increased category demand for free online tax preparation options and 

spurred competitors to offer similar options.24 Consumers who are diverted from using 

TurboTax by a reduction in free advertising would still have to file their taxes and would 

likely select from a comparably priced online tax preparation option from a competitor or 

from a more expensive, professional tax preparer. (See Section IX). 

III. COMPLAINT COUNSEL’S THEORIES OF DECEPTION AND LOCK-IN ARE 

INCONSISTENT WITH MARKETING LITERATURE AND PRACTICE 

27. Complaint Counsel’s theory of deception appears to be that Intuit deceived consumers into 

trying TurboTax with Intuit’s Free Ads and that consumers, upon learning they did not 

qualify for the free product either immediately on the website or during the course of filling 

out their taxes, were unable or unwilling to choose an alternative tax preparation method 

and instead chose to continue and pay for TurboTax. 

28. Complaint Counsel’s theory is inconsistent with a business approach like Intuit’s25 that 

seeks to maximize Customer Lifetime Value, a business approach that is well-studied 

24 See Section IX.A. 

25 Senior Vice President of Marketing Mary Ann Somers testified that Intuit’s Free Edition strategy revolves 

around “provid[ing] simple tax filers a great product, completely free of charge .... longer term, it’s about 

developing a relationship with our consumer and growing with them.” She explained that “over their lifetime, 

people’s taxes get more complicated, and our hope is that we develop a strong relationship with them and that 

they continue to come back and look to us for more -- for products that solve the more complex tax situations, 

like a Deluxe, like a Premier, like a Self-employed, like a TurboTax Live if they want an accountant’s help. So 

that’s a critical part of our strategy to build long-term relationships with our customers and keep them very 

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throughout marketing literature26 and a central tenet taught in marketing courses in leading 

business schools including my own course at the Tuck School of Business. Customer 

Lifetime Value is the total amount of profit a company can expect to earn from a customer 

over the lifetime of that customer.27 Customer Lifetime Value is not simply the value of 

one transaction; it is the total value of that customer over the duration of the relationship 

with the company. Therefore, product categories that rely on repeat business (such as tax 

preparation services, which are purchased annually) often focus on Customer Lifetime 

Value, rather than the value of an individual transaction. It is therefore critical that a tax 

preparation business ensure customers have a good experience and the product satisfies 

their needs such that they return the following year and recommend the product to friends 

and family. 

29. A strategy based on deception that leaves consumers angry limits the ability for a tax 

preparation company to maximize Customer Lifetime Value: once a customer feels 

deceived, they are unlikely to return, and the company loses that revenue and profit in all 

subsequent years. These consumers may also leave negative reviews or tell friends and 

family to choose a different product, limiting Intuit’s ability to gain new customers through 

word of mouth. In contrast, if Intuit is successful in meeting or exceeding its customers’ 

expectations by delivering value through its product offerings, those customers’ brand 

happy along the way.” Deposition of Mary-Ann Somers, In the Matter of Intuit Inc., A Corporation, No. 9408, 

November 22, 2022 (“Somers Deposition”), 88:16-89:5. 

26 See e.g., Keller, Kevin, Strategic Brand Management 4th Ed., Pearson Education, 2013 (“Strategic Brand 

Management (2013)”), INTUIT-FTC-PART3-000596068, pp. 134-135; Keller, Kevin and Vanitha 

Swaminathan, Strategic Brand Management 5th Ed., Pearson Education, 2020 (“Strategic Brand Management 

(2020)”), INTUIT-FTC-PART3-000595446, pp. 104-107; Kotler, Philip and Kevin Keller, Marketing 

Management 15th Ed., Pearson Education, 2016 (“Kotler and Keller (2016)”), INTUIT-FTC-PART3-

000597494, pp. 136-146. 

27 Kotler and Keller (2016), p. G3. 

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loyalty increases,28 improving the chances they will return to Intuit in future years and 

share their positive experience with friends and family. 

30. Companies that operate on a Customer Lifetime Value strategy, therefore, are incentivized 

to ensure that customers have a positive experience with the product and regularly track 

metrics that reflect the customer experience. Consistent with a Customer Lifetime Value 

approach, Intuit tracks NPS, customer reviews and ratings, and customer retention. Across 

each of these metrics, Intuit has high ratings, indicative of customers who feel that the 

TurboTax product meets or exceeds their expectations. 

A. TurboTax Customer Reviews Indicate Customers Receive Benefits from the 

Service and Do Not Feel Misled 

31. Customer ratings and reviews reflect a post-consumption judgment made by customers that 

compares their experience of a product relative to their expectations.29 Customer sentiment 

largely reflects the difference between what a customer expected from a product and what 

he or she received.30 A consumer’s expectations about a product may come from various 

28 See e.g., Yang, Zhilin and Robin T. Peterson, “Customer Perceived Value, Satisfaction, and Loyalty: The Role 

of Switching Costs,” Psychology & Marketing, Vol. 21, No. 10, October 2004, pp. 799-822 (“Yang and 

Peterson (2004)”), INTUIT-FTC-PART3-000598504, p. 815 (“Perceived value is another key driver of 

customer loyalty and also significantly influences customer satisfaction. As e-commerce has made cost 

transparency more feasible, total product/service cost, not solely the list price, has become an increasingly 

important feature for attracting customers. The total cost constitutes both explicit expenses (i.e., product/service 

price) and implicit expenses such as shipping costs, return costs, coupon usages, discount rewards, and free 

services. Additionally, firms should provide the product portfolio and value-added free services that are in 

demand to increase their competitive advantage.”). 

29 Golder, Peter N. et al., “What is Quality? An Integrative Framework of Processes and States,” Journal of 

Marketing, Vol. 76, No. 4, July 2012, pp. 1-23 (“Golder, Mitra, and Moorman (2012)”), INTUIT-FTC-PART3-

000595336, p. 4. 30 Kotler, Philip and Kevin Keller, Marketing Management 14th Ed., Pearson Education, 2012 (“Kotler and Keller 

(2012)”), INTUIT-FTC-PART3-000596682, (“satisfaction is a person’s feelings of pleasure or disappointment 

that result from comparing a product’s perceived performance (or outcome) to expectations. If the performance 

falls short of expectations, the customer is dissatisfied. If it matches expectations, the customer is satisfied. If it 

exceeds expectations, the customer is highly satisfied or delighted. Customer assessments of product 

performance depend on many factors, especially the type of loyalty relationship the customer has with the 

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sources of information including past experiences, third-parties, competitors’ offerings, the 

firm itself (advertising, market share, firm reputation), and product-specific signals.31 

Thus, both the experience of the product attributes and the customer’s expectations 

regarding the product attributes are key components of whether customers feel their 

expectations were met.32 Managing expectations regarding both price and product 

attributes (in particular by not setting expectations unrealistically high) is a key component 

of improving customer sentiment, and ultimately customer retention.33 

32. Academic literature indicates that feelings of deception lead to negative feelings about a 

brand, lower probability of recommending the product to a friend, and lower overall 

satisfaction.34 In contrast, high customer ratings indicate that the customers’ expectations 

were generally matched or exceeded by the customers’ experiences with the product. 

Because meeting or exceeding customer expectations leads to customer loyalty, it is critical 

brand.”) p. 128. See also, Golder, Mitra, and Moorman (2012); Mitra, Debanjan and Peter N. Golder, “How 

Does Objective Quality Affect Perceived Quality? Short-Term Effects, Long-Term Effects, and Asymmetries,” 

Marketing Science, Vol. 25, No. 3, May-June 2006, pp. 230-247 (“Mitra and Golder (2006)”), INTUIT-FTCPART3-000595317. 

31 Golder, Mitra, and Moorman (2012), p. 10. 

32 Golder, Mitra, and Moorman (2012), p. 10. 

33 Golder, Mitra, and Moorman (2012), p. 15; See also, Kerin, Roger and Steven Hartley, Marketing 15th Ed., New 

York, NY, McGraw-Hill Education, 2020 (“Kerin and Hartley (2020)”), INTUIT-FTC-PART3-000596659; 

Perreault, William et al., Essentials of Marketing, New York, NY, McGraw-Hill Education, 2019 (“Perreault., 

et al. (2019)”), INTUIT-FTC-PART3-000598454. 

34 See e.g., Xie, Guang-Xin et al., “Disentangling the Effects of Perceived Deception and Anticipated Harm on 

Consumer Responses to Deceptive Advertising,” Journal of Business Ethics, Vol. 29, April 1, 2014, pp. 281-

293 (“Xie, Madrigal, and Boush (2014)”), INTUIT-FTC-PART3-000598490; Craig, Adam et al., “Suspicious 

Minds: Exploring Neural Processes During Exposure to Deceptive Advertising,” Journal of Marketing 

Research, Vol. 49, No. 3, June 2012, pp. 361-372 (“Craig, et al. (2012)”), INTUIT-FTC-PART3-000595267; 

Román, Sergio, “Relational Consequences of Perceived Deception in Online Shopping: The Moderating Roles 

of Type of Product, Consumer’s Attitude Toward the Internet and Consumer’s Demographics,” Journal of 

Business Ethics, Vol. 95, No. 3, September 2012, pp. 373-391 (“Román (2012)”), INTUIT-FTC-PART3-

000598459; Held, Johanna and Claas Christian Germelmann, “Deception in Consumer Behavior Research: A 

Literature Review on Objective and Perceived Deception,” Cairn.Info, Vol. 3, No. 21, 2018, pp. 119-145 

(“Held and Germelmann (2018)”), INTUIT-FTC-PART3-000595396. 

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that companies do so, especially in the case of product categories reliant on repeat 

purchasers.35 

33. Meeting or exceeding customer expectations is also essential to brand reputation and longterm growth.36 Intuit has every incentive to cultivate and maintain a strong reputation and 

to meet customers’ expectations to both secure new customers and to retain existing 

ones.37,38 Meeting or exceeding customer expectations is especially critical in the tax 

preparation industry where there is low overall industry growth, relatively low barriers to 

switching, and renewed competition for each and every customer each year.39 

35 Kotler and Keller (2016), p. 152 (“A buyer’s satisfaction is a function of the product’s perceived performance 

and the buyer’s expectations. Recognizing that high satisfaction leads to high customer loyalty, companies must 

ensure that they meet and exceed customer expectations.”). 

36 Kerin and Hartley (2020), p. 128 (“Studies show that satisfaction or dissatisfaction affects consumer 

communications and repeat-purchase behavior. Satisfied buyers tell three other people about their experience. 

In contrast, about 90 percent of dissatisfied buyers will not buy a product again and will complain to nine 

people. Satisfied buyers also tend to buy from the same seller each time a purchase occasion arises. The 

financial implications of repeat-purchase behavior are significant”). See also, Perreault., et al. (2019), p. 133. 

37 Intuit’s Senior Vice President of Marketing Cathleen Ryan testified to the importance of meeting or exceeding 

customer expectations including in Intuit’s advertising, stating “it is in our best interest to ensure clarity in our 

advertising. We want the right customers to find the right products. We do not want the wrong customers to find 

products that aren’t right for them. We want people to start in the right SKU. It is best for our business. It is best 

for our customers, and that is what we strive for,” Deposition of Cathleen Ryan (as Intuit 3.33(c) Designee), In 

the Matter of: Intuit Inc., A Corporation, Docket No. 9408, November 28, 2022 (“Ryan 3.33c Deposition 

(2022)”), 47:6-15. 

38 Greg Johnson, Intuit’s Executive Vice President and General Manager of Intuit’s Consumer Group at the time 

of his deposition, also testified to the importance of meeting or exceeding customer expectations in respect to 

long term growth, that Intuit’s “guiding approach is to grow customers that pay us nothing, and so that is our 

focus to build relationships and grow our business and grow those relationships,” Examination of Greg Johnson 

via Zoom, Federal Trade Commission in the Matter of: TurboTax, Inc., A Corporation, Docket No. 1923119, 

September 29, 2020 (“Johnson Deposition”) at 124:17-23. 

39 Intuit, “ ,” November 18, 2022, INTUIT-FFA-FTC-000153389 (GX 448-B), 

p. 26. (“ ”). 

Intuit, “ INTUIT-FTC-PART3-000489527 (“ 

). Expert Report 

of Rebecca Kirk Fair, In the Matter of: Intuit Inc., a corporation, No. 9408, January 13, 2023 (“Kirk Fair 

Report”), Section V.C (“Many Respondents Demonstrate a Willingness to Consider Alternatives and To 

Identify and Use the Appropriate Product for Their Specific Situation”). 

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34. High customer retention rates are also strong evidence that customers appreciate and value 

a product or service. In fact, one reason firms regularly measure whether they have met or 

exceeded customer expectations is because it is one key to customer retention.40 Intuit itself 

tracks customer retention as a key metric.41 Maintaining repeat customers is critical to 

successfully maximizing Customer Lifetime Value. 

35. This is indeed the case for Intuit’s business strategy for TurboTax. According to Cathy 

Goode, Director of Marketing Strategy, “[The goal is] to give customers a better customer 

experience. And ultimately by doing so, it does help us grow revenue. But our No. 1 [goal] 

is to meet our customers’ needs.”42 Positive experiences from customers are acknowledged 

by Intuit as the main way to drive business. Jack Rubin, then-Vice President of Marketing 

Services at TurboTax, highlights, “We see eight out of ten customers coming back year 

over year. And we want them to be net promoters of our brand [...] That’s the primary – 

actually, the most important primary way that we hope people come to our site every year 

is their repeat business.”43 The business sense behind offering a free version of Intuit’s 

products is highlighted by Cathleen Ryan, Vice President of Marketing: “by offering a 

40 Kotler and Keller (2012), p. 128 (“a highly satisfied customer generally stays loyal longer, buys more as the 

company introduces new and upgraded products, [and] talks favorably to others about the company and its 

products.”). 

41 For example, in its September 2022 Investor Day presentation, Intuit reported “active customers, retention,” as 

one of its performance drivers and reported that improving customer retention was one of its “True North 

Goals.” See “Investor Day 2022,” Intuit, September 2022, 

,” INTUIT-FTC-PART3-000594591, p. 3. 

42 Videoconference Examination of Catherine C. Goode, United States of America before the Federal Trade 

Commission in the Matter of: TurboTax, Inc., A Corporation, No. 1923119, October 23, 2020 (“Goode 

Deposition”), 120:4-7. 

43 Videoconference Examination of Jack Rubin, United States of America before the Federal Trade Commission 

in the Matter of: TurboTax, Inc., A Corporation, No. 1923119, October 30, 2020 (“Rubin Deposition”), 175:19-

176:1. 

https://s23.q4cdn.com/935127502/files/doc_presentations/2022/09/Intuit-Investor-Day-2022_092822_ForUpload_SHIPPED.pdf (“Investor Day (2022)”), pp. 10, 19. I have reviewed other examples in the record. See 

e.g., Intuit, “ 

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great experience with your simple taxes for free, our hope is that a customer grows with us 

as their life gets more complicated.”44 

1. TurboTax Customer Reviews Reflect Meeting or Exceeding Consumer 

Expectations 

36. TurboTax customers regularly rate TurboTax highly across metrics. If customers expected 

to file for free but couldn’t, this would not be the case. TurboTax has demonstrated over a 

sustained period of time high customer ratings relative to other notable brands, especially 

when one considers both that TurboTax is selling a product — tax preparation — for an 

annual event that most consumers do not look forward to and that the nature of the business 

is not repeated throughout the calendar year. 

37. I reviewed three types of data that can be used to measure whether customers’ expectations 

have been met: NPS, customer reviews on TurboTax’s website, and customer retention 

rates. All three measures indicate that the majority of TurboTax customers have had their 

expectations met or exceeded by the TurboTax Suite. 

a) NPS Scores 

38. Net Promoter Scores (“NPS”) are a standard and well-respected customer rating measure. 

. 

45 NPS relies on 

customer ratings of how likely they would be to recommend a product to a friend on a 0– 

44 Videoconference Examination of Cathleen Ryan, United States of America before the Federal Trade 

Commission in the Matter of: TurboTax, Inc., A Corporation, Docket No. 1923119, October 9, 2020 (“Ryan 

Deposition (2020)”), 89:21-24. 

45 Intuit, , August 2021 (“ ”), INTUIT-FTCPART3-000602627, slides 77, 81. 

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10 scale with 0 being “not at all likely” and 10 being “very likely.”46 The NPS is then 

calculated by subtracting the percentage of detractors (those who rate their likelihood of 

recommending the product between 0 and 6) from the percentage of promoters (those who 

rate their likelihood of recommending the product as a 9 or 10). Detractors are categorized 

as “unhappy, can damage brand by word of mouth” whereas promoters are described as 

“loyal enthusiasts.”47 

39. As Figure 1 shows, TurboTax’s NPS has been higher than competitors’ online products in 

most years. From TY 2012 to TY 2020, Intuit’s paid TurboTax products consistently 

received comparable (and frequently higher) NPS scores as compared with H&R Block 

and TaxAct. Similarly, from TY 2012 to TY 2020, TurboTax Free Edition received 

comparable (and frequently higher) NPS scores as compared with H&R Block, TaxAct, 

and Cash App Taxes.48 

46 U.S. Consumer 2016 Net Promoter Benchmarks. 

47 Chen, Elaine, “What Is the Net Promoter Score (NPS)?,” MIT Orbit, https://orbit-kb.mit.edu/hc/enus/articles/206440723-What-is-the-Net-Promoter-Score-NPS- (“What Is the Net Promoter Score (NPS)?”), 

INTUIT-FTC-PART3-000600984. 

48 Cash App Taxes was formerly known as Credit Karma Tax. Intuit, Intuit Completes Acquisition of Credit 

Karma, https://investors.intuit.com/news/news-details/2020/Intuit-Completes-Acquisition-of-CreditKarma/default.aspx, INTUIT-FTC-PART3-000600851. 

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Figure 1 

40. 

49 Unlike other NPS metrics reported in this section, on this slide Intuit reports its NPS using a top 2 box score 

methodology. See “How To Use A Top 2 Box Score In Your Survey Analysis,” SurveyMonkey, 

https://www.surveymonkey.com/mp/top-2-box-scores/ (“How To Use A Top 2 Box Score In Your Survey 

Analysis”), INTUIT-FTC-PART3-000600830. 

22 
 (see Figure 2).50 

51 

Figure 2 

41. 

. 

53 

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50 Intuit, “ ,” February 2021, INTUIT-FTC-PART3-000602321, 

slide 36. 

51 Intuit, “ ,” February 2021, INTUIT-FTC-PART3-000602321, 

slide 36. 

52 Intuit, “ ,” February 2021, INTUIT-FTC-PART3-000602321, 

slide 36. 

Intuit, INTUIT-FTC-PART3-000602782. 

23 

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. 

55 Satmetrix named Intuit an industry leader in the “Software & Apps” industry 

54 Intuit, “

55 Intuit, “ 

each year from 2016 through 2020.56 

42. In contrast to Intuit, Satmetrix reports negative average NPS for both the internet 

telecommunications industry (-3) and the cable telecommunications industry (-2).57 

Comparably, a website that lists company-specific NPS by brand, reports that TurboTax 

has an NPS of 43, in comparison to numerous well-known brands with negative scores 

such as DirecTV (-44), Geico (-31), and Sprint (-73).58

 INTUIT-FTC-PART3-000602782. 

” INTUIT-FTC-PART3-000602782. 

56 “U.S. Consumer 2020 Net Promoter Benchmarks,” Satmetrix, 2020, https://cincysc.com/wpcontent/uploads/2020/10/2020_benchmarks.pdf (“U.S. Consumer 2020 Net Promoter Benchmarks”), INTUITFTC-PART3-000598532; “U.S. Consumer 2019 Net Promoter Benchmarks,” Satmetrix, 2019, 

https://mlgsupport.zendesk.com/hc/en-us/article_attachments/360029651591/NICE-Satmetrix-infographic2019-b2c-nps-benchmarks-042619.pdf (“U.S. Consumer 2019 Net Promoter Benchmarks”), INTUIT-FTCPART3-000598531; “U.S. Consumer 2018 Net Promoter Benchmarks,” Satmetrix, 2018, 

https://info.nice.com/rs/338-EJP-431/images/NICE-Satmetrix-infographic-2018-b2c-nps-benchmarks050418.pdf (“U.S. Consumer 2018 Net Promoter Benchmarks”), INTUIT-FTC-PART3-000598530; “U.S. 

Consumer 2017 Net Promoter Benchmarks,” Satmetrix, 2017, https://info.nice.com/rs/338-EJP431/images/satmetrix-infographic-2017-b2c-nps-benchmarks-glance-061217.pdf (“U.S. Consumer 2017 Net 

Promoter Benchmarks”), INTUIT-FTC-PART3-000598529; “U.S. Consumer 2016 Net Promoter Benchmarks,” 

Satmetrix, 2016, https://www.netpromoter.com/satmetrix-infographic-2016-consumer-np-benchmarks/ (“U.S. 

Consumer 2016 Net Promoter Benchmarks”), INTUIT-FTC-PART3-000600269. 

57 “U.S. Consumer 2021 Net Promoter Benchmarks,” Satmetrix, 2021, https://www.satmetrix.com/wpcontent/uploads/2021/05/2021_benchmarks.pdf (“U.S. Consumer 2021 Net Promoter Benchmarks”), INTUITFTC-PART3-000598533. 

58 NPS scores were found at Comparably.com. See “Brand Page TurboTax,” Comparably, July 20, 2022, 

comparably.com/brands/turbotax (“Brand Page TurboTax”), accessed July 20, 2022, INTUIT-FTC-PART3-

000600973; “Brand Page DirecTV,” Comparably, July 20, 2022, comparably.com/brands/directv (“Brand Page 

DirecTV”), accessed July 20, 2022, INTUIT-FTC-PART3-000600961; “Brand Page GEICO,” Comparably, 

July 20, 2022, comparably.com/brands/geico (“Brand Page GEICO”), accessed July 20, 2022, INTUIT-FTCPART3-000599375; “Brand Page Sprint,” Comparably, July 20, 2022, comparably.com/brands/sprint (“Brand 

Page Sprint”), accessed July 20, 2022. 

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b) Customer Reviews and Ratings 

43. The TurboTax website includes thousands of customer reviews, including both positive 

and negative reviews, with functionality to sort by date and rating, to limit by product, and 

to identify reviewers with particular tax situations (e.g., homeowners, business owners, 

students, etc.). This inclusion of comprehensive customer review information is customerfriendly and provides substantial information to potential customers who are considering 

using TurboTax, consistent with Intuit’s Customer Lifetime Value approach. 

44. The customer reviews and product ratings on the TurboTax website also suggest that the 

products are meeting or exceeding customer expectations, with every product receiving 

high customer ratings. For example, from October 12, 2021 to December 21, 2022, there 

were 68,973 customer reviews of TurboTax Free Edition (generating a 4.8 out of 5-stars 

rating), 63,465 customer reviews of TurboTax Deluxe Edition (generating a 4.5 average 

rating), 16,545 customer reviews of TurboTax Premier (generating a 4.3 average rating), 

and 18,644 customer reviews of TurboTax Self Employed (generating a 4.6 average rating) 

available on the TurboTax website.59 

45. Customer ratings available on the websites of direct tax competitors reveal TurboTax is 

comparably rated. TurboTax had a 4.6 average rating out of 5 stars from 294,023 reviews 

as of December 21, 2022. H&R Block and TaxSlayer had lower ratings, with competitor 

ratings ranging from a 4.3 average rating (TaxSlayer) to a 4.8 average rating (TaxHawk). 

See Figure 3 Notably, while the customer-friendly inclusion of customer reviews appears 

59 “TurboTax Product Reviews,” Intuit, 

https://turbotax.intuit.com/reviews/?Sort=Rating:desc,SubmissionTime:desc,Helpfulness:desc (“TurboTax 

Product Reviews”), accessed December 21, 2022. 

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common in the tax preparation industry, I also reviewed the websites of other benchmark 

companies, but only Geico and Progressive made customer reviews available on their 

websites. 

Figure 3 

Customer Ratings on the Websites of TurboTax and Its Direct Tax Competitors 

Note: 

[1] I also reviewed the websites of the other benchmark companies. Geico and Progressive were the only other 

benchmark companies with customer reviews on their websites. Geico had an average rating of 4.5 out of 5 stars 

(13,934 reviews). Progressive had an average rating of 4.1 out of 5 stars (39,568 reviews). 

Sources: 

[1] Intuit, TurboTax Product Reviews, 

https://turbotax.intuit.com/reviews/?Sort=Rating:desc,SubmissionTime:desc,Helpfulness:desc, accessed December 

21, 2022. 

[2] TaxHawk, Customer Reviews, https://www.taxhawk.com/reviews.jsp, accessed December 21, 2022. 

[3] Jackson Hewitt, What Our Customers Are Saying, https://www.jacksonhewitt.com/file-taxes-optionsproducts/file-taxes-online/reviews/, accessed December 21, 2022, INTUIT-FTC-PART3-000600018. 

[4] H&R Block, H&R Block Reviews For Tax Preparation Offices, Software And Online Filing, 

https://www.hrblock.com/reviews/, accessed December 21, 2022. 

[5] TaxSlayer, TaxSlayer Customer Reviews, https://www.taxslayer.com/reviews, accessed December 21, 2022. 

[6] Geico, Customer Reviews for GEICO Car Insurance, https://www.geico.com/reviews/car-motorcycle-atv-rvboat-insurance/car-insurance/, accessed December 21, 2022. Progressive, Progressive Insurance Reviews, 

https://www.progressive.com/insurance-reviews/, accessed December 21, 2022. 

46. On the customer review platform, Influenster, TurboTax has the highest rating for any tax 

preparation brand with 4.5 out of 5 stars, followed by TaxAct with 4.4 stars, TaxSlayer 

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with 4.4 stars, and H&R Block with 4.1 stars.60 The Auto Insurance Provider benchmark 

group had an average rating of 4.6 out of 5 stars,61 followed by the Wireless Carrier 

benchmark group with 3.7 stars,62 and the TV Service Providers benchmark group with 3.1 

stars.63 

c) Customer Retention Rates 

47. Intuit reported an approximately 80 percent customer retention rate in a September 2022 

Investor Day presentation, meaning that the vast majority of customers continue to use 

TurboTax products year-over-year.64 

60 Jackson Hewitt did not have a rating available on Influenster. “TurboTax,” Influenster, 

https://www.influenster.com/reviews/turbo-tax (“TurboTax”), accessed January 2, 2023; “TaxAct,” Influenster, 

https://www.influenster.com/reviews/taxact (“TaxAct”), accessed January 2, 2023; “TaxSlayer,” Influenster, 

https://www.influenster.com/reviews/taxslayer (“TaxSlayer”), accessed January 2, 2023; “H&R Block,” 

Influenster, https://www.influenster.com/reviews/hr-block (“H&R Block”), accessed January 2, 2023. 

61 I calculate the average rating of the Automobile Insurance Provider benchmark group by taking the average 

Influenster rating of the following auto insurance providers: Geico (4.5 stars out of 5), State Farm (4.6 out of 5 

stars), and Allstate (4.7 out of 5 stars). Progressive and USAA did not have ratings available on Influenster. See 

“GEICO Reviews 2022,” Influenster, https://www.influenster.com/reviews/geico (“GEICO Reviews 2022”), 

accessed January 2, 2023; “StateFarm Insurance Reviews 2022,” Influenster, 

https://www.influenster.com/reviews/statefarm-insurance (“StateFarm Insurance Reviews 2022”), accessed 

January 2, 2023; “Allstate Insurance Reviews 2022,” Influenster, https://www.influenster.com/reviews/allstateinsurance (“Allstate Insurance Reviews 2022”), accessed January 2, 2023. 

62 I calculate the average rating of the Wireless Carriers benchmark group by taking the average Influenster rating 

of the following wireless carriers included in the benchmark company analysis: AT&T (3.8 out of 5 stars), TMobile (3.3 out of 5 stars), Verizon Wireless (4.0 out of 5 stars). See “AT&T Insurance Reviews 2022,” 

Influenster, https://www.influenster.com/reviews/att (“AT&T Insurance Reviews 2022”), accessed January 2, 

2023; “T-Mobile Insurance Reviews 2022,” Influenster, https://www.influenster.com/reviews/t-mobile (“TMobile Insurance Reviews 2022”), accessed January 2, 2023; “Verizon Wireless Insurance Reviews 2022,” 

Influenster, https://www.influenster.com/reviews/verizon-wireless (“Verizon Wireless Insurance Reviews 

2022”), accessed January 2, 2023. 

63 I calculated the average rating of the TV Service Providers benchmark group by taking the average Influenster 

rating of the following TV service providers included in the benchmark company analysis: Charter Spectrum 

(3.1 out of 5 stars) and Comcast (3.1 out of 5 stars). Dish Network did not have ratings available on Influenster 

and I exclude DirecTV because the average rating is based on one customer review. See “Charter 

Communications Reviews 2022,” Influenster, https://www.influenster.com/reviews/charter-communications 

(“Charter Communications Reviews 2022”), accessed January 2, 2023; “Comcast Xfinity Reviews 2022,” 

Influenster, https://www.influenster.com/reviews/comcast-xfinity (“Comcast Xfinity Reviews 2022”), accessed 

January 2, 2023. 

64 Investor Day (2022), p. 96 (“Excluding stimulus-only filers”). 

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. Customers 

who feel deceived by their purchase are unlikely to return to the product in the next year, 

thus TurboTax’s high customer retention rates suggest the absence of an unfulfilled 

expectation that consumers could file for free, and therefore indicate the opposite of 

deception among its consumers. 

2. TurboTax Customer Reviews and Retention Are Inconsistent with Deception 

48. Complaint Counsel disregard the evidence that customers reflect positively on their 

experience with TurboTax and choose to remain TurboTax customers year-over-year. Dr. 

Novemsky speculated that customer ratings “could” remain high because of customers’ 

attempts to decrease cognitive dissonance after paying for TurboTax.67 This theory relies 

on the theory of cognitive dissonance, which refers to the conflict that occurs when a 

person’s behaviors and beliefs do not align. In this case, such cognitive dissonance would 

65 Intuit, “ ,” May 16, 2019, INTUIT-FTC-PART3-000607308, p. 8. 

. Intuit, “ ,” 

May 16, 2019, INTUIT-FTC-PART3-000607308, p. 9. 

66 Intuit, “ ,” June 2021, INTUIT-FTC-PART3-000602174, slide 3. 

67 Second Novemsky Declaration, ¶ 58 (“Professor Golder points to TurboTax’s high customer satisfaction scores 

and retention rates as evidence that consumers were not misled about TurboTax’s products. However, high 

customer satisfaction could be in spite of initial confusion rather than indicating a lack of confusion. Dissonance 

reduction (i.e., ‘I paid to use TurboTax, so I must have valued it’) and high switching costs could contribute to 

positive scores and retention rates. The action of paying alone causes consumers to like a product more, as does 

the action of honoring one’s sunk costs and continuing with the product.”). Whether or not Dr. Novemsky offers 

this opinion in rebuttal, my opinion remains that cognitive dissonance is not driving Intuit’s high customer 

ratings. 

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supposedly cause customers that made an apparently illogical choice (i.e., paying for 

something they thought would be free) to reconcile this choice with their perception of the 

product (i.e., to rate the product highly, even though they were deceived or dissatisfied).68 

While cognitive dissonance is a real phenomenon in the literature, I have seen no evidence 

(and Dr. Novemsky points to no evidence) that, in this case, cognitive dissonance exists, 

let alone is so strong as to overpower the negative feelings of deception that are 

hypothesized to exist here. In my opinion, cognitive dissonance cannot explain Intuit’s high 

customer ratings. 

49. Under such a theory, customers expressing that they value their purchase of products and 

services could be seen as an indicator of deception. If this theory is to be believed, it would 

lead to future FTC investigations into products and services delivering value to tens of 

millions of customers. This would be absurd, especially in cases such as this one where no 

evidence of cognitive dissonance has been provided. 

50. Thus, if a consumer expected to file for free when they began using the TurboTax product 

but, in fact, could not do so, we would expect to see that reflected in a customer’s report of 

their experience using the product. 

51. As a result, Dr. Novemsky’s unsupported assertion that cognitive dissonance is driving 

Intuit’s consistently positive ratings from its customers and high customer retention rate is 

68 George, Babu P and Manoj Edward, “Cognitive Dissonance and Purchase Involvement in the Consumer 

Behavior Context,” The IUP Journal of Marketing Management, Vol. VIII, No. 3 &4, 2009, pp. 7-24 

(“Cognitive Dissonance and Purchase Involvement in the Consumer Behavior Context”), INTUIT-FTCPART3-000595280, p. 7 (“Cognitive dissonance is a psychological phenomenon that occurs when there exists a 

discrepancy between what a person believes and information that calls this into question (Festinger, 1957). It is 

psychologically uncomfortable to hold contradictory cognitions. The psychological discomfort triggers a mental 

recovery process in the affected individual that can lead to: (1) search for information supportive of the held 

belief coupled with constant attempts to downplay the cognition that resulted in the phenomenon of dissonance, 

or (2) to a change in belief reflective of the new condition.”). 

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directly at odds with decades of marketing research on customer behavior, including 

marketplace evidence where actually deceptive or deceitful products tend to have consumer 

ratings that reflect the mismatch between customer expectations and reality.69 

B. Customers Are Not Locked-In Once They Have Begun Using TurboTax Free 

Edition or Filed in Prior Years Using TurboTax Free Edition 

52. In apparent recognition that Intuit’s paying customer retention rate is inconsistent with the 

deception alleged, Dr. Novemsky and Complaint Counsel have previously suggested that 

Intuit’s customer retention is high because of high switching costs, sunk costs, the status 

quo bias, and “brand loyalty” (which it appears Complaint Counsel consider to be negative, 

rather than evidence that disproves their theory).70 However, Complaint Counsel and Dr. 

69 For example, the NPS for Chime Financial, Inc., which was investigated by ProPublica for consumer deception, 

was -28 in 2022. In another example, the NPS for MoneyGram International, Inc., which was investigated by 

the FTC for consumer deception, was 25 in 2022. See “Brand Page MoneyGram International,” Comparably, 

July 20, 2022, https://www.comparably.com/brands/moneygram-international (“Brand Page MoneyGram 

International”), accessed July 20, 2022, INTUIT-FTC-PART3-000600989; “Brand Page Chime,” Comparably, 

July 20, 2022, https://www.comparably.com/brands/chime (“Brand Page Chime”), accessed July 20, 2022, 

INTUIT-FTC-PART3-000600996. See also Appendix F for more discussion of the investigations into Chime 

Financial and MoneyGram. 

70 Second Novemsky Declaration, ¶ 59 (“Professor Golder discusses this point in further detail, including Intuit’s 

high customer retention rate. He presents this high retention rate as evidence that consumers were never 

deceived. However, if consumers were deceived but continued with TurboTax so as not to waste their sunk time 

and effort in entering information, then they might continue to use TurboTax in subsequent years because of the 

status quo bias, a well-known bias in consumer behavior. Their lack of awareness of this bias will lead them to 

infer that they are in fact using TurboTax because they like it, not just because it’s the status quo.”); FTC 

Administrative Complaint; FTC Administrative Complaint, ¶¶ 10-12 (“This ‘freemium’ business strategy 

involves, in part, growing Intuit’s customer base by offering free services to consumers to whom Intuit sells 

separate add-on products and services. The ‘freemium’ strategy also involves persuading customers to upgrade 

from free to paid versions of TurboTax. The ‘freemium’ strategy further involves ‘brand loyalty,’ or retention of 

consumers who previously filed their taxes for free in the ‘freemium version of TurboTax returning to 

TurboTax in subsequent years when they are no longer eligible for the ‘freemium’ version and paying Intuit for 

a paid version of TurboTax.”); Batra, Rajeev et al., “Brand Love,” Journal of Marketing, Vol. 76, No. 2, March 

2012, pp. 1-16 (“Brand Love”), INTUIT-FTC-PART3-000595202, p. 6 (“When consumers described their love 

of brand to us, they invariably described a broad and long-term consumer-brand relationship, with multiple 

interrelated cognitive, affective, and behavioral elements.”); Batra, Rajeev et al., “Brand Love: Development 

and Validation of a Practical Scale,” Springer Science and Business Media Marketing Letter, Vol. 28, No. 1, 

2017, pp. 1-14 (“Brand Love: Development and Validation of a Practical Scale”), INTUIT-FTC-PART3-

000595188. Again, whether or not Dr. Novemsky offers this opinion in rebuttal, or Complaint Counsel actually 

maintains its suggestion regarding switching costs, my opinion remains that switching costs are not driving 

Intuit’s high retention rates. 

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Novemsky provide no evidence of high switching costs, instead suggesting vaguely (and 

without support) that the status quo bias may cause customers to stick with their prior 

provider. Although status quo bias may cause a customer without strong feelings about a 

particular product category to return to the same brand out of familiarity or inertia,71 the 

literature makes clear that if consumers were deceived, they would have strong feelings.72 

53. These arguments are inconsistent with my review of the record, and the theory disregards 

the widely accepted and well-studied marketing literature on customer satisfaction and 

Customer Lifetime Value and the realities of Intuit’s operation in a competitive industry. 

The argument that cognitive dissonance and the status quo bias will be strong enough to 

deliver consistently high retention rates in the face of an effort to mislead consumers at the 

scale alleged by Complaint Counsel belies common sense and basic principles of 

marketing. 

54. Importantly, Dr. Novemsky’s and Complaint Counsel’s theory is inconsistent with the 

evidence from Intuit’s ordinary course of business documents discussing the competitive 

nature of the tax preparation industry and low switching costs, the existence of advertising 

by Intuit’s competitors emphasizing the ease of switching among different tax providers 

each year, and evidence of actual customer switching behavior. 

55. In fact, consumer deponents highlight multiple avenues they used for filing their taxes after 

switching from TurboTax, including H&R Block, TaxAct, TaxSlayer, FreeTaxUSA, 

71 Arkes, Hal R. and Catherine Blumer, “The Psychology of Sunk Cost,” Organizational Behavior and Human 

Decision Processes, Vol. 35, 1985, pp. 124-140 (“The Psychology of Sunk Cost”), INTUIT-FTC-PART3-

000595136. 

72 See e.g., Xie, Madrigal, and Boush (2014), Román (2012); Held and Germelmann (2018). 

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Jackson Hewitt, a personal loan provider, and the IRS Free File program.73 Data from 

TurboTax indicates that customers are willing to switch tax preparation providers from 

year to year and are even willing to switch mid-stream, trying out multiple options before 

making an ultimate selection. Such regular switching behavior in the context of a yearly 

high-involvement purchase decision is not consistent with Complaint Counsel’s theory that 

consumers are locked in or otherwise beholden to the status quo. 

1. Many Consumers Try Out Multiple Online Tax Preparation Providers in a 

Given Year 

56. Intuit data show customers demonstrate a willingness to try out multiple tax preparation 

providers in a given year. These data are consistent with Intuit documents and the Hauser 

Purchase Driver Study, which indicate that consumers are willing to try out multiple online 

tax preparation providers before making a purchase decision.74 

57. 

, 

75 indicating not only that consumers conduct substantial research 

(i.e., filling out returns on multiple websites), but also that consumers comparison shop 

73 Deposition of 

2022 (“

(“

, In the Matter of Intuit Inc., A Corporation

Docket No. 9408, November 29, 2022 (“ 

, Docket No. 9408, September 30, 

, Docket No. 9408, October 13, 2022 (“

 Deposition”), 11:10-13; Deposition of , In the Matter of Intuit Inc., A Corporation, 

Deposition”), 34:18-35:6; Deposition of , In the 

Matter of Intuit Inc., A Corporation Deposition”), 40:3-7; 

Deposition of , In the Matter of Intuit Inc., A Corporation

Docket No. 9408, October 25, 2022 (“

, Docket No. 9408, September 19, 2022 

 Deposition”), 23:13-15; Deposition of 

September 20, 2022 (“ 

, In the Matter of Intuit Inc., A Corporation

, Docket No. 9408, November 29, 2022 (“

, 

 Deposition”), 19:5-13; Deposition of , In the 

Matter of Intuit Inc., A Corporation Deposition”), 14:13-

18:5; Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Deposition”), 19:22-20:9. 

74 Expert Report of John R. Hauser, SC.D, In the Matter of: Intuit Inc., a corporation, No. 9408, January 13, 2023 

(“Hauser Report”), Section VI.D. 

,” INTUIT-FTC-PART3-000602289, slide 25. 75 Intuit, “ 

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with multiple tax preparation products and can compare prices and refunds before making 

a purchase. Similarly, the Hauser Purchase Driver Survey surveyed respondents who chose 

a new tax preparation provider or considered changing tax preparation providers for their 

TY 2020 taxes and found that 21.6 percent of respondents tried out one or more online tax 

website(s) without using that website to file their tax returns.76 

7 

58. In fact, contrary to Complaint Counsel’s implication that consumers feel obligated to file 

with TurboTax once they have begun to enter their tax information,78 

. An example of this is provided in the deposition of : while 

he initiated the tax filing process through TurboTax’s website in April of 2018, he later 

changed his mind and instead “printed [his taxes] out and mailed [them] in that year.”79 

59. As shown in Figure 4, in TY 2021, 

76 Hauser Report, Exhibit 11a. Respondents included three groups: (1) respondents who changed tax preparation 

providers in TY 2020; (2) respondents who considered changing tax preparation providers for TY 2020; and (3) 

respondents who did not file taxes in TY 2019 or did not know if they used the same provider in TY 2019 as 

they did in TY 2020. 

INTUIT-FTC-PART3-000608560. 

78 FTC Administrative Complaint, ¶¶ 6, 41, 52. See also, Second Novemsky Declaration, ¶¶ 32-33. 

79 Deposition of 

2022 (“ 

, In the Matter of Intuit Inc., A Corporation, Docket No. 9408, September 15, 

Deposition”), 18:22-19:4. 

77 Intuit, “ 

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.

80 Therefore, there is no evidence that customers are 

unable or unwilling to seek alternative tax preparation providers when told they cannot file 

for free with TurboTax. 

Figure 4 

80 

. Intuit, “ June 2022, 

INTUIT-FTC-PART3-000602247, slide 4. 

81 Intuit, “ ,” June 2022, INTUIT-FTC-PART3-000602247, slide 4. I define 

“exits” as customers who started a return in a given tax year but did not complete it. 

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60. Of the 21 percent of customers who started but did not finish tax returns with TurboTax, 

30 percent filled out all of their tax information but never filed with TurboTax.82 These 

customers would have been told earlier in the process that they had to pay 

(see Section VII), suggesting that their decision to exit at that point was not driven by an 

unexpected payment screen at the final review. These statistics indicate that many 

customers do not act as if they are locked in to using TurboTax due to the desire to recover 

the sunk cost of entering in their tax information, even if they filled in all of their 

information. 

2. Consumers Regularly Switch Tax Preparation Providers Year to Year 

61. In addition to a willingness to change tax preparation providers mid-stream during the tax 

year, consumers demonstrate willingness to change tax providers across years. In fact, 

because the tax preparation industry has relatively low overall industry growth, tax 

preparation companies gain new customers primarily by attracting taxpayers who 

previously used other tax filing solutions. To that end, Intuit’s competitors advertise the 

ease of switching from TurboTax to other providers, and product review websites also 

discuss the ease of switching among providers. For example, during TY 2021, H&R Block 

ran a TV ad messaging the ease of switching from TurboTax, stating that consumers can 

switch to H&R Block in “as little as two clicks.”83 H&R Block continued emphasizing the 

ease of switching in TY 2022 by advertising juxtaposing a holiday season scene with a 

voiceover that “with H&R Block tax season feels just as good as all those other seasons” 

,” June 2022, INTUIT-FTC-PART3-000602247, slide 4. 

83 “It’s Easy to Switch from TurboTax to H&R Block,” H&R Block TV Ad, March 4, 2022, 

https://www.youtube.com/watch?v=vxuzp8cRdgE (“It’s Easy to Switch from TurboTax to H&R Block”), 

accessed August 27, 2022, INTUIT-FTC-PART3-000593230. 

82 Intuit, “ 

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if the consumer switched from TurboTax to H&R Block.84 The ad also mentioned that 

consumers would “pay much less than you’d pay with TurboTax” so “don’t use them”.85 

See Figure 5. 

Figure 5 

H&R Block: “It’s easy to switch from TurboTax to H&R Block” 86 

84 “It’s Tax Season | The Holiday Season | Pay Less :15,” H&R Block TV Ad, 

https://www.youtube.com/watch?v=1Nyj5xs4lRk (“It’s Tax Season | The Holiday Season | Pay Less :15”), 

accessed January 3, 2023. 

85 It’s Tax Season | The Holiday Season | Pay Less :15. 

86 It’s Easy to Switch from TurboTax to H&R Block. 

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62. Product review websites also discuss these features and the ability to switch among tax 

preparation providers. For example, NerdWallet’s 2022 TurboTax Review states: “You 

can switch from another provider: TurboTax imports electronic PDFs (not scans of hard 

copies) of tax returns from H&R Block, Cash App Taxes, Liberty Tax, TaxAct and 

TaxSlayer.”87 Similarly, NerdWallet’s 2022 H&R Block review states: “H&R Block can 

import last year’s return from a TurboTax data file or from a PDF of your tax return from 

any provider.”88 

63. 

91 

87 Parys, Sabrina and Tina Orem, “TurboTax Review 2022,” March 3, 2022, 

https://www.nerdwallet.com/article/taxes/turbotax-review (“TurboTax Review 2022”), accessed July 22, 2022, 

INTUIT-FTC-PART3-000600057. 

88 “H&R Block Tax Software Review 2022,” NerdWallet, March 28, 2021, 

https://www.nerdwallet.com/article/taxes/hr-block-review (“H&R Block Tax Software Review 2022”), 

accessed July 18, 2022, INTUIT-FTC-PART3-000600046. 

89 Intuit, “ ,” INTUIT-FTC-PART3-000601811, p. 271. 

90 Intuit, “ ,” July 2020, INTUIT-FTC-PART3-000602376, p. 

21. 

91 I provide a detailed description of NPS and its methodology in Section III.A.1. Intuit, “ 

” February 2013, INTUIT-FTC-PART3-000601230. 

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64. Actual customer switching behavior demonstrates that customers are not locked in once 

they have filed in prior years, and in fact regularly switch tax providers. 

. 

92 

65.

 – demonstrating the ability to switch away from and back to TurboTax.93 

This statistic likely undercounts the amount of switching since it does not account for 

customers who switch away from TurboTax and never return, or customers who switch to 

TurboTax from other providers. 

66. Survey evidence also indicates that consumers are open to changing tax preparation 

providers even if they do not ultimately decide to switch. For example, the Hauser Purchase 

Driver Survey found that 43.3 percent of respondents either changed providers, or 

considered changing providers, from the prior year,94 and of the respondents that did not 

consider using a different tax preparation provider, 61.1 percent indicated that their current 

choice was familiar and 48.4 percent stated that their current choice was satisfactory.95 

,” May 16, 2019, INTUIT-FTC-PART3-000607308. 

93 The TY 2021 customer-level data only contain returns initiated through June 10, 2022. Some returns that were 

incomplete as of the date of data collection may have been completed and filed subsequently. Intuit customerlevel data, INTUIT-FTC-PART3-000608571-572. See also, INTUIT-FTC-PART3-000602999. 

94 Hauser Report, Exhibit 9. Specifically, 11.0 percent of respondents reported that they switched providers in 

2021 and 32.3 percent of respondents reported that they used the same provider as the prior year but considered 

switching providers in 2021. 

95 Hauser Report, Exhibit 10. 

92 Intuit, “ 

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Open-ended responses to the Kirk Fair Disclosure Survey also indicated a willingness of 

consumers to conduct additional research and potentially switch tax preparation providers 

when faced with an upgrade screen.96 

67. TurboTax’s high NPS, positive customer reviews, and high customer retention imply that 

customers do not feel misled upon using TurboTax. In other words, Intuit’s consumer data 

demonstrate that most customers feel that the service they receive from TurboTax products 

matches or exceeds their expectations. Given the high-involvement purchase process and 

demonstrably low switching costs, both within-year and between-years, the fact that 

customers choose to stay with Intuit indicates they are simply revealing their true 

preference for TurboTax as a provider. 

IV. LOW COMPLAINT RATES ARE INCONSISTENT WITH THE THEORY OF 

DECEPTION ALLEGED 

68. Another potential source of information regarding whether customers’ expectations were 

met or exceeded is consumer complaints. In this matter, Complaint Counsel have provided 

to date only 396 complaints that they currently allege are relevant to the allegations.97 Even 

if we were to accept that all of these complaints are relevant complaints (which, as I will 

discuss in this section, is an overstatement), this upper bound on complaints would 

represent the views of only 0.0005 percent of the 86.4 million TurboTax customers who 

96 For example, one survey respondent stated that, if faced with an upgrade screen, they would, “search the 

internet and compare the Turbo Tax pay for edition with other tax platforms with comparable features.” See 

Kirk Fair Report, ¶¶ 34-35. 

97 Complaint Counsel’s Supplemental Responses to Intuit’s First and Second Set of Interrogatories, In the matter 

of: Intuit Inc., A Corporation, No. 9408, December 22, 2022 (“Complaint Counsel’s Supplemental Responses to 

First and Second Set of Interrogatories, December 22, 2022”). 

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filed at least one return from TY 2015 to TY 2021.98 Again, such a minuscule number of 

complaints is inconsistent with Complaint Counsel’s alleged deception. 

Figure 6 

Complaints Identified by Complaint Counsel as a Share of TurboTax Customers Who 

Filed At Least One Return 

TY 2015 – TY 2021 

A. Complaint Counsel and Ms. Shiller’s Analyses of Complaints Are Unreliable 

69. In June, Complaint Counsel and Diana Shiller (an investigator for the FTC) identified a set 

of 571 consumer complaints (“Initial Production”) that they claimed were related to “free” 

TurboTax.99 In September, Complaint Counsel produced 396 complaints (“Revised 

98 From TY 2015 – TY 2021, 86.4 million customers filed their returns with TurboTax. Intuit customer-level data, 

INTUIT-FTC-PART3-000608571-2. See also, INTUIT-FTC-PART3-000603000. 

99 Declaration of Diana F. Shiller, In the matter of: Intuit Inc., a corporation, Docket No. 9408, May 6, 2022 

(“Shiller Declaration”), GX 342, ¶ 220. Ms. Shiller explained that Complaint Counsel had gathered these 

complaints from a variety of sources, including the FTC’s Consumer Sentinel Database, a database which tracks 

consumer complaints reported directly to the FTC, as well as complaints submitted by other government 

agencies (e.g., Consumer Financial Protection Bureau, State Attorneys General, Internal Revenue Service) and 

the BBB. 

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Production”). The Revised Production included two sets of complaints: 228 complaints 

that were previously produced by Complaint Counsel in the Initial Production and 168 

incremental complaints. Complaint Counsel claimed to have “narrowed the set of 

complaints to those that appear on their face to go to the core of [...] the Complaint.”100 In 

reducing their Initial Production (from 571 to 228 complaints), Complaint Counsel seem 

to admit that more than half of the complaints in their Initial Production were not relevant 

to their allegations. 

70. Ms. Shiller reviewed the subset of complaints that were filed in TY 2021, and defined three 

(not mutually exclusive) types of complaints: (1) “consumers [who] thought they were 

filing for free” (“Free” complaint type); (2) “consumers [who] mentioned they saw 

advertising indicating their tax filing will be free” (“Advertising” complaint type); and (3) 

“consumers [who] paid TurboTax when they thought their tax filing will be free” (“Paid” 

complaint type).101 Ms. Shiller did not describe the purpose of defining these three types, 

but presumably they were an attempt to identify complaints relevant to the allegations. 

71. Ms. Shiller provided the analysis of these complaints independent of each other. However, 

this methodology is flawed and overstates the number of relevant complaints. At the very 

least, a complaint that is not classified as both the “Free” and “Advertising” complaint 

types would not include sufficient evidence to demonstrate that the complaint was related 

100 See Complaint Counsel, CONFIDENTIAL – CC Revised Cat. L Sentinel Complaints, September 14, 2022. See 

Attachment A of Complaint Counsel’s Supplemental Responses to First and Second Set of Interrogatories, 

December 22, 2022 and Complaint Counsel, CONFIDENTIAL – Supplemental Cat. L Sentinel Complaints, 

September 19, 2022. Complaint Counsel’s Reply to Respondent Intuit Inc.’s Supplemental Response to the 

Statement of Material Facts as to Which There is no Genuine Issue for Trial, In the matter of: Intuit Inc., A 

Corporation, No. 9408, September 29, 2022 (“Complaint Counsel’s Reply”), p. 3 and Attachment A. 

101 Shiller Declaration, ¶ 221. 

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to Complaint Counsel’s allegations.102 For example, complainants who thought they should 

be able to file for free but do not mention seeing any TurboTax advertising may have 

developed the impression of their ability to file for free from sources that are not at issue, 

or may just be expressing disappointment that there is a free product and that they cannot 

use it. Similarly, complainants who say they saw an ad but did not think they could file for 

free could not be deceived as alleged by Complaint Counsel. In fact, the Revised 

Production removed more than half of the complaints Ms. Shiller had originally flagged in 

at least one of her three types, illustrating that Ms. Shiller’s methodology is overbroad and 

unreliable for identifying relevant complaints based on their substance.103 

72. Complaint Counsel provided the underlying coding for both Ms. Shiller’s initial 

classification and a revised classification performed by Complaint Counsel and their 

staff.104, 105 I note that neither Ms. Shiller nor Complaint Counsel were blind to the purpose 

of the coding process. It is best practice in matters requiring nuanced, interpretive human 

judgments (e.g., reviewing consumer verbatim text) to use independent (or “blind”) 

102 I note that if one is looking for data that show a consumer was confused by an ad and potentially harmed by 

having to pay Intuit for filing, then one should consider all three Shiller complaint types. Complainants who 

thought they should be able to file for free and mention seeing an ad but were not categorized as “paid 

TurboTax” may have filed for free or may have been initially confused but that confusion cleared up at any 

point before filing. 

103 Of the 60 complaints Ms. Shiller originally reviewed, only 26 (43 percent) remained in the Revised Production. 

104 Complaint Counsel’s Reply, p. 3 (“Upon learning about Intuit’s objections and intentions regarding consumer 

depositions, Complaint Counsel and staff working at Complaint Counsel’s direction rereviewed the 571 

consumer complaints referenced in Ms. Shiller’s declaration.”). 

105 I note that Complaint Counsel slightly modified the language of Ms. Shiller’s complaint types as a part of their 

revised classification. Complaint Counsel made the following adjustments to Ms. Shiller’s complaint types: 1) 

“consumers [who] thought they were filing for free” was changed to “consumers [who] indicated that they 

believed or TurboTax communicated that filing taxes with TurboTax would be free,” 2) “consumers [who] 

mentioned they saw advertising indicating that their tax filing will be free” was changed to “consumers [who] 

mentioned advertising about a free TurboTax option,” and 3) “consumers [who] paid TurboTax” was changed 

to “consumers [who] indicated they were charged for or paid for TurboTax.” See Complaint Counsel’s Reply, 

p. 6. 

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reviewers who are not aware of the hypotheses or goals of the analysis.106 Such a 

methodology combats biases in human judgment. For example, reviewers who are aware 

of the goals or hypotheses may be subject to confirmation bias, a bias that causes humans 

to seek information that confirms their expectations and discard information that is 

inconsistent with expectations.107 

73. Complaint Counsel’s underlying coding covered all of the complaints from TY 2021 that 

were included in both the Revised and Initial Productions (26 complaints).108 Notably, 

Complaint Counsel and Ms. Shiller disagree on the classification of certain complaints.109 

In fact, when looking at the number of complaints flagged as both relating to “Free” and 

“Advertising”, Complaint Counsel and Ms. Shiller reached different results. Ms. Shiller 

106 See “Diamond, Shari Seidman, Reference Manual on Scientific Evidence 3rd Ed., 2011 (“Reference Manual on 

Scientific Evidence”), p. 374 (“An early handbook for judges recommended that survey interviews be 

“conducted independently of the attorneys in the case.” [...] [A]ny potential bias is minimized by having 

interviewers and respondents blind to the purpose and sponsorship of the survey and by excluding attorneys 

from any part in conducting interviews and tabulating results.”). 

107 Confirmation bias is a phenomenon well documented by economists and psychologists. See Rabin, Matthew 

and J.L. Schrag, “First Impressions Matter: A Model of Confirmatory Bias,” The Quarterly Journal of 

Economics, Vol. 114, No. 1, 1999, pp. 37-82 (“First Impressions Matter: A Model of Confirmatory Bias”) J. L. 

(1999). First impressions matter: A model of confirmatory bias. The Quarterly Journal of Economics, 114(1), 

37-82., p. 38 (“A person suffers from confirmatory bias if he tends to misinterpret ambiguous evidence as 

confirming his current hypotheses about the world”) and p. 46 (“[C]onfirmatory bias occurs when people 

selectively collect or scrutinize evidence.”). 

108 See Appendix E. 

109 For example, Ms. Shiller identified a complaint included in her count of “Free”; but excluded from her count of 

“Advertising.” Complaint Counsel re-coded this complaint as applying to both complaint types, despite no 

mention of advertising or ads by the complainant. See Complaint Counsel’s Reply, Attachment A, pp. 1, 23 

(“1/27/22. [...] I filed my tax return and selected the free version. TurboTax would not let me proceed to file my 

taxes unless I paid $39. I decided to move forward and pay $39 even though I was told up front I didn’t have to 

pay any money. After I clicked the payment to agree to pay $39, they gave me a receipt of payment of $78, of 

which I did not agree to pay. There was no option to cancel that or get my money back. They out right stole my 

money. --- Additional Comments: Refund.”). Complaint Counsel did not provide any explanation as to why 

their re-coding differed from Ms. Shiller’s original coding. 

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identified only 18 complaints matching both of these types, while Complaint Counsel 

identified 22.110 

74. The inconsistency of Ms. Shiller and Complaint Counsel’s coding, as well as my own 

review of the complaints, demonstrates that classifying these complaints is a challenging 

exercise, in part because many complaints are nuanced and difficult to interpret. Complaint 

Counsel and Ms. Shiller appear to have been looking to classify complaints as relevant to 

the allegations, without a clear (or any) methodology for reliably making that assessment. 

As a result, I developed a coding methodology to review the 396 complaints provided by 

Complaint Counsel. For this review, I employed an independent coding methodology, 

unlike Ms. Shiller and Complaint Counsel’s non-blind review.111 Due to the blind nature 

of an independent coding methodology, this process reflects as much as possible an 

unbiased review of the consumer complaints. Two independent coders reviewed all 

complaints in the Revised Production. The coders reviewed these complaints for the 

following types (“Golder Complaint Types”).112,113 

110 Complaint Counsel’s Reply, Attachment A. 

111 Independent coders are blind-to-the purpose judges who reviewed the consumer complaints provided by 

Complaint Counsel, following the instructions listed in Appendix D. 

112 See Appendix E for additional details about this process. 

113 I also asked the two independent coders to flag complainants who reported that they did not file their taxes with 

TurboTax (i.e., complainants who directly explain that they did not file with TurboTax, or complainants who 

submitted their complaint on behalf of a TurboTax customer but did not file with TurboTax themselves). While 

these complainants may have been confused, they are unlikely to have paid for TurboTax (something identified 

as important according to Ms. Shiller’s methodology). For example, complainant started his 

complaint by writing “Well I signed up under their advertisement for Free EZ filing for taxes, got all my 

information in, and then was told there would be a charge. [...] I didn’t intend to pay them, I had better offers 

elsewhere with more security, and they found more money owed to me in taxes. So Turbo Tax wasn’t good for 

me.” See Complaint Counsel, CONFIDENTIAL – Supplemental Cat. L Sentinel Complaints, September 19, 

2022, pp. 202-205. I do not use this complaint type in my analyses. 

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75. Shiller Complaint Types. I asked the coders to review the complaints to flag complaints 

based on each of the three Shiller Complaint Types. These types are: 

 “Free” - Complainants who expected that they would be able to file for free;114 

 “Advertising” - Complainants who mentioned they saw advertising indicating their 

tax filing would be free;115 and 

 “Paid” - Complainants who paid TurboTax when they expected that they would be 

able to file for free.116 

76. Potentially Irrelevant Complaint Types. I asked the coders to review the complaints for 

additional content-related types that suggest that these complaints are not related to the 

allegations in this matter. These complainants complained about charges unrelated to the 

tax filing process (e.g., add-ons) or indicated that they expected that they would be able to 

file for free due to reasons unrelated to Intuit’s advertising of TurboTax Free Edition. These 

additional types include: 

 Complainants who expected that they would be able to file for free because they 

were able to file for free with TurboTax in previous years;117 

 Complainants who expected that they would be able to file for free due to a nonincome related discount (e.g., military discount, discount associated with driving 

for Uber/Lyft);118 

 Complainants who expected that they would be able to file for free due to their 

income (i.e., low income);119 

114 The Shiller Declaration states this complaint type as, “consumers [who] thought they were filing for free.” See 

Shiller Declaration, ¶ 221. In my coding instructions, I modified this wording slightly for clarity. 

115 The Shiller Declaration states this complaint type as, “consumers [who] mentioned they saw advertising 

indicating their tax filing will be free.” See Shiller Declaration, ¶ 221. In my coding instructions, I modified this 

wording slightly for clarity. 

116 The Shiller Declaration states this complaint type as, “consumers [who] paid TurboTax when they thought their 

tax filing will be free.” See Shiller Declaration, ¶ 221. In my coding instructions, I modified this wording 

slightly for clarity. 

117 These complaints reflect expectations based on prior experiences, and year-to-year changes may be driven by 

changes in an individual’s tax situation. 

118 These discounts are unrelated to the at-issue free ads. 

119 These complainants may have expected that they would be able to file for free due to their low income, 

reflecting the qualification requirements for the IRS Free File Program, not Intuit’s free offers. 

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 Complainants who referred to the IRS Free File Program;120 and 

 Complainants who complained about “extra” charges, including charges for addon products.121 

77. Unique TurboTax Relationship Complaint Types. I asked the coders to review the 

complaints for additional types to identify complainants with unique relationships with 

TurboTax. These complainants did not complain in the regular course of being a new 

customer who engaged with Intuit’s Free Ads and the TurboTax website for the first time. 

These additional types include: 

 Complainants who referred to a ProPublica article, FTC investigation, and/or 

lawsuit;122 

 Complainants who indicated that they are repeat or prior TurboTax customers.123 

78. Figure 7 below illustrates that there is substantial heterogeneity in the complaint types that 

independent coders identified.124 Unsurprisingly, given the flawed and overbroad nature of 

the Shiller methodology, the Shiller Complaint Types reflect the largest portions of 

complaints. Even within the Shiller Complaint Types, Figure 7 shows that more than 20 

percent of the complaints that the independent coders identified as “expected that they 

120 These complaints may be related to the IRS Free File Program, which has qualification requirements based on 

income. 

121 These extra charges are unrelated to whether the actual tax filing was free. 

122 These complainants were likely not complaining in the regular course of their experience as a TurboTax 

customer. 

123 These complainants have prior experience with the TurboTax Suite and therefore are more likely to be familiar 

with the qualification requirements. 

124 For any complaints about which there was disagreement for a particular complaint type, the two independent 

coders discussed their determinations directly, without any guidance from me and jointly recoded the response. 

If the two coders were unable to reach a consensus, additional personnel at Analysis Group, working under my 

direction and guidance, reviewed the complaint and made the final determination. Analysis Group personnel 

were responsible for breaking ties in 18 instances out of the 4,356 (396 complaints × 11 categories) 

classifications that the independent coders reviewed. I reviewed 17 of these 18 instances as well and agree with 

the final determinations in all of these 17 instances. I could not review one complaint for which the two coders 

were unable to reach a consensus because the complaint is written in Spanish. Analysis Group personnel who 

speak Spanish made the final determination for this complaint. 

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would be able to file for free” were not flagged by the independent coders as mentioning 

TurboTax advertising.125 Again, Ms. Shiller’s flawed methodology would classify these 

complaints as relevant to the allegations, even without any evidence that the individuals 

saw any at-issue advertising. This does not even account for the fact that Complaint 

Counsel did not independently verify the accuracy of any complaint.126 

79. My analysis, which accounts for additional complaint types, demonstrates the need for an 

independent, careful, and nuanced review of these complaints. For example, independent 

coders flagged almost 40 percent of the 396 complaints as relating, at least in part, to 

charges for add-on products that customers can select to purchase when they file their taxes 

(see Figure 7). These add-on products are not advertised as free, and a taxpayer can prepare 

and file their taxes for free and separately purchase an add-on. 

125 For example, complainant wrote “I [filed] my tax return with [sic] turbo tax and it was supposed to 

be free but got hit with unexpected charges[.]” Similarly, a summary of complainant 

complaint reports “Consumer states she received an alert about the Turbo Tax, lawsuit, & wanted to file report, 

consumer filed taxes for 2021 in January 2022, & paid about $100, after being told it would be free of charge.” 

See Complaint Counsel, CONFIDENTIAL – Supplemental Cat. L Sentinel Complaints, September 19, 2022 

2022, pp. 34-37 and pp. 402-405. 

126 The Maxson deposition confirmed that the Bureau of Consumer Protection did not perform any independent 

investigation of the validity of the consumer complaints relied on by Complaint Counsel. Deposition of William 

T. Maxson (as Bureau of Consumer Protection 3.33(c) designee), In the Matter of Intuit Inc., A Corporation, 

Docket No. 9408, December 8, 2022 (“Maxson Deposition”) A Corporation, Docket No. 9408, December 8, 

2022, 353:14-354:13. 

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Figure 7 

Independent Coding of Complaints Illuminates the Overbroad Nature of the Shiller 

Methodology 

80. Overall, independent coders identified 70 percent of complaints as either missing one of 

the “Free” or “Advertising” Shiller Complaint Types or having at least one additional 

Golder Complaint Type (see Figure 8). These results suggest that Complaint Counsel’s 

effort to identify complaints and Ms. Shiller’s flawed methodology are unreliable as they 

are unable to capture the nuance and heterogeneity within the complaints produced. 

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Figure 8 

Summary of Independent Coding 

81. Complaint Counsel has also submitted a supplemental and non-blind coding exercise in 

which they determined that almost 60 percent of the complaints in the Revised Production 

are not responsive to either the allegation that “consumers who were not eligible for the 

[Free Edition] version of TurboTax [did] not learn they were ineligible until they had 

already invested significant time and effort [...]”127 or the allegation that “the term ‘simple 

tax returns’ is not understood by many consumers.”128 

82. Regardless of whether one considers all complaints identified by Complaint Counsel or my 

revised and more complete independent coding, the volume of complaints identified by 

Complaint Counsel is minuscule in the context of the tens of millions of TurboTax 

127 Complaint Counsel determined 69 percent of complaints in the Revised Production were not responsive to 

Interrogatory No. 6, which requested the evidentiary basis for this allegation. See Complaint Counsel’s 

Supplemental Responses to First and Second Set of Interrogatories, December 22, 2022, p. 19. 

128 Complaint Counsel determined 78 percent of complaints in the Revised Production were not responsive to 

Interrogatory No. 7, which requested the evidentiary basis for this allegation. See Complaint Counsel’s 

Supplemental Responses to First and Second Set of Interrogatories, December 22, 2022, p. 22. 

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customers. These customers do not represent the experiences or views of most TurboTax 

customers. As discussed at the start of Section IV, the complaints identified by Complaint 

Counsel represent the views of only 0.0005 percent of the 86.4 million TurboTax customers 

who filed at least one return over the period during which the complaints were filed (i.e., 

TY 2015 to TY 2021). If I limit Complaint Counsel’s Revised Production to those 

complaints that independent coders flagged as having both “Free” and “Advertising” 

Shiller Complaint Types and no additional Golder Complaint Types (i.e., no potentially 

irrelevant or unique TurboTax relationship type), these complaints represent the views of 

only 0.0001 percent of the same customer base (see Figure 9). 

Figure 9 

Complaints Identified by Complaint Counsel and Independent Coders as a Share of 

TurboTax Customers Who Filed At Least One Return 

TY 2015 – TY 2021 

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83. I understand that Complaint Counsel have suggested that the complaints received are often 

just the “tip of the iceberg” and therefore there may be more complaints.129 But these 

numbers are so small, even a dramatic increase in unreported complaints would not change 

my fundamental view that Complaint Counsel’s theory of widespread deception is 

unfounded. Intuit’s Free Ads were widely disseminated. If the ads created the 

misimpression that TurboTax was “free for them” when it was not, there would very likely 

be a substantially greater number of complaints. To further test that view, below I engaged 

in a detailed benchmarking exercise to contextualize the number of Complaints received. 

B. Intuit’s Rate of BBB Complaints Is in Line with a Set of Comparable 

Benchmark Companies 

84. The existence of a small number of customer complaints is not indicative of deception. 

Customer complaints occur in every industry and are a valuable source of information 

because they “represent critical turning points in the company’s relationship with its 

customers.”130 Complaints represent an opportunity to remedy a problem, and as such, 

companies monitor complaints to identify areas where they could improve customer 

experience.131 

129 Maxson Deposition, 353:6-13. 

130 Knox, George and Rutger van Oest, “Customer Complaints and Recovery Effectiveness: A Customer Base 

Approach,” Journal of Marketing, Vol. 78, September 2014, pp. 42-57 (“Customer Complaints and Recovery 

Effectiveness: A Customer Base Approach”), INTUIT-FTC-PART3-000596665, p. 42. 

131 Kotler and Keller (2012), p. 141 (“Listening to customers is crucial to customer relationship management. Some 

companies have created an ongoing mechanism that keeps their marketers permanently plugged in to frontline 

customer feedback.”). 

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85. Listening and responding to customer feedback is a crucial part of customer relationship 

management and is an important marketing activity for building customer loyalty.132 

Consistent with an approach that seeks to improve customer relationships, Intuit has sought 

to address all complaints against Intuit available on the Better Business Bureau (BBB) 

website by responding to each complaint individually. Intuit received 3,131 unique 

complaints on the BBB website for the trailing three-year period as of January 3, 2023, of 

which the complaint status was available for 2,678 complaints.133 Of these 2,678 

complaints, 2,084 (or 78 percent) have been marked as “answered,” meaning that Intuit 

responded to the complaint but the customer had not followed up to accept the answer or 

close the complaint.134 An additional 592 complaints (or 22 percent) have been marked 

“resolved,” meaning that the customer indicated to the BBB that they were satisfied with 

the response.135 Only 1 complaint (or less than 1 percent) has been marked “unresolved” 

and 1 complaint has been marked “BBB unable to locate business.”136 The complaints in 

132 Kotler and Keller (2012), p. 141 (“Listening to customers is crucial to customer relationship management. Some 

companies have created an ongoing mechanism that keeps their marketers permanently plugged in to frontline 

customer feedback.”). 

133 “Intuit Inc., Complaints,” Better Business Bureau, available at https://www.bbb.org/us/ca/mountainview/profile/computer-hardware/intuit-inc-1216-202832/complaints, accessed on January 3, 2023. 

134 According to the BBB’s definition, “Answered = The business addressed the issues within the complaint, but 

the consumer either (a) did not accept the response, OR (b) did not notify BBB as to their satisfaction.” See 

“Complaints,” Better Business Bureau, https://www.bbb.org/process-of-complaints-and-reviews/complaints 

(“BBB Complaints (2022)”), accessed July 13, 2022, INTUIT-FTC-PART3-000599022. 

135 According to the BBB’s definition, “Resolved = The complainant verified the issue was resolved to their 

satisfaction.” See BBB Complaints (2022). 

136 According to the BBB’s definition, “Unresolved = The business responded to the dispute but failed to make a 

good faith effort to resolve it.” See BBB Complaints (2022). I note that the one complaint marked with the 

“BBB unable to locate business” flag may have been mislabeled, as information downloaded from the BBB 

website shows that Intuit responded to the customer complaint in question. The statuses of 453 complaints (14 

percent of the total 3,131 complaints) were missing on the website. 

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the BBB database include complaints about any topic (not limited to Complaint Counsel’s 

allegations in this matter).137 

1. Intuit’s Rate of Customer Complaints Is Comparable to Benchmark 

Companies 

86. To put the number of complaints identified by Complaint Counsel into context, I compared 

complaints against Intuit on the BBB website to complaints against a set of benchmark 

companies. I identified 18 benchmark companies in total across four groups of companies, 

representing different points of comparison relative to Intuit. In Appendix F, I provide a 

detailed description of my methodology in choosing these benchmark companies:138 

 Direct Intuit Competitors in tax preparation services as listed in the Intuit 10-K 

financial statements. These companies are the most direct comparison to Intuit: 

they are in the same industry and provide the same basic service. These include 

H&R Block, TaxAct, TaxSlayer, FreeTaxUSA, and Cash App Taxes.139 I also 

consider one additional tax preparation services firm, Jackson Hewitt, which Ms. 

137 The complaints in the BBB database included 98 complaints provided by Complaint Counsel in their Revised 

Production. This statistic is calculated using the “complaint source” and “complaint date” variables in 

Complaint Counsel’s Revised Production. Applying this restriction, 98 of the 396 complaints produced by 

Complaint Counsel have a “complaint source” beginning with “BBB” and a complaint date after January 3, 

2020 (i.e., three years before I scraped complaints from the BBB website, which only includes three trailing 

years of complaints). See BBB Complaints (2022). These 98 complaints, which Complaint Counsel presumably 

identified as relevant to the allegations, represent 3.2 percent of the 3,131 customer complaints filed against 

Intuit on the BBB website as of January 3, 2023. See Appendix G for detailed notes and sources. 

138 I also reviewed the ProPublica and FTC websites for other companies that were investigated for consumer 

deception or “deceptive/misleading conduct,” respectively, in recent years. I identified companies including 

Chime Financial, MoneyGram, Dun & Bradstreet, Fleetcor Technologies, and Perdoceo Education Corporation. 

This group of companies does not closely resemble Intuit with respect to its business model, products, or 

customer base, and therefore is not a true benchmark. However, their complaint rates may provide context for 

Intuit’s. 

139 

. Square has recently purchased Cash App Taxes, formerly Credit Karma Tax, a tax preparation 

business which has its own BBB page, which I have included as a benchmark. FreeTaxUSA is owned by parent 

company TaxHawk. See “About FreeTaxUSA,” FreeTaxUSA, 

https://www.freetaxusa.com/about.jsp?thn=3EEFE20943C213FECD8AAB04918F20C4 (“About 

FreeTaxUSA”), INTUIT-FTC-PART3-000599417. See Appendix F and Rowan, Lisa, “Square Will Buy Credit 

Karma’s Free Tax Prep Service. What Does That Mean for Consumers?,” Forbes, November 25, 2020, 

https://www.forbes.com/advisor/credit-score/square-will-buy-credit-karmas-free-tax-prep-service-what-doesthat-mean-for-consumers/ (“Square Will Buy Credit Karma’s Free Tax Prep Service. What Does That Mean for 

Consumers?”), INTUIT-FTC-PART3-000600825. 

53 
Shiller refers to as a competitor 

140,141

. 

 Wireless Carriers. Tax preparation is an unusual service because it assists with a 

process that is required by law. Therefore, it is difficult for consumers to fully opt 

out of the product category, which can impact customer sentiment relative to 

product categories where consumers can choose not to engage. I consider wireless 

carriers because they provide a service that, although not legally required, is so 

fundamental to modern life as to be functionally required. These wireless carriers 

include AT&T, Verizon Wireless, and T-Mobile USA. 

 TV Service Providers. Similarly, most people in the U.S. purchase cable or 

satellite TV services.142 In addition, like tax preparation services, consumers 

typically purchase TV service on an annual, ongoing basis. The companies in this 

benchmark group include Comcast, Charter Spectrum, DirecTV, and Dish 

Network. 

 Automobile Insurance Providers. Like filing one’s taxes, purchasing automobile 

insurance is required by law for vehicle owners in most U.S. states.143 I therefore 

consider automobile insurance providers as a benchmark group. These include 

State Farm, Geico, Progressive, Allstate, and USAA. 

87. The BBB makes publicly available all complaints for a trailing three-year period for each 

firm or product.144 I pulled all available complaint metrics and complaints against Intuit 

and against benchmark companies on the same date, January 3, 2023, accessing these 3 

years of data. I then evaluated the number of customer complaints filed against Intuit by 

comparing them with BBB complaints filed against benchmark companies, on both 

140 Shiller Declaration, ¶ 13. 

141 

See Intuit, “TurboTax 

” February 2021, INTUIT-FTC-PART3-000602321, slides 32-37. 

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142 According to Pew Research Center, 56 percent of Americans watch TV via cable or satellite. See Rainie, Lee, 

“Cable and Satellite TV Use Has Dropped Dramatically in the U.S. Since 2015,” Pew Research Center, March 

17, 2021, https://www.pewresearch.org/fact-tank/2021/03/17/cable-and-satellite-tv-use-has-droppeddramatically-in-the-u-s-since-2015/ (“Cable and Satellite TV Use Has Dropped Dramatically in the U.S. Since 

2015”), accessed November 10, 2022, INTUIT-FTC-PART3-000600262. 

143 Auto insurance is required in all states in the U.S. except for New Hampshire and Virginia. See Moore, Will, 

“States Where Car Insurance Is Not Mandatory (2022),” Motor 1.com, December 15, 2021, 

https://www.motor1.com/reviews/403859/states-where-car-insurance-is-not-mandatory/ (“States Where Car 

Insurance Is Not Mandatory (2022)”), accessed August 25, 2022, INTUIT-FTC-PART3-000600031. 

144 BBB Complaints (2022). 

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absolute and relative bases. The complaints in the BBB database include complaints about 

any topic (not limited to Complaint Counsel’s allegations in this matter). 

88. On an absolute basis, I compared the total number of complaints filed against Intuit relative 

to the comparable number for each benchmark company. On a relative basis, I normalized 

the total number of complaints filed against each company based on the total number of 

customers that each company reports in their public filings or other materials. I divide the 

total number of complaints for each company by the reported total number of customers. I 

then arrive at a rate of BBB complaints for Intuit and for each benchmark company. 

Comparing these rates allows for a more accurate comparison that is unaffected by the 

relative number of customers for each company. 

89. Figure 10 below shows the results of my BBB complaints benchmarking analysis. Intuit 

has 31.3 BBB complaints per million customers, compared to the benchmark companies’ 

average of 191.2 BBB complaints per million customers. This difference in the average 

number of BBB complaints per million customers is statistically significantly different 

from zero, confirming that on average, Intuit has received fewer customer complaints than 

the benchmark companies in my analysis.145 Appendix G presents the results of Figure 10 

on a by-company basis.146 

145 I performed a one sample t-test for the null hypothesis that the average number of BBB complaints per million 

customers computed across the benchmark companies (191.2) is equal to the Intuit average (31.3). The twotailed test rejects the null hypothesis of equality at the 1% significance level (p-value of 0.0022). A single-tailed 

test demonstrates that the average number of BBB complaints is significantly greater for benchmark companies 

than for Intuit (p-value of 0.0011). 

146 Appendix G also shows that on an absolute basis, Intuit has 3,131 complaints; benchmark companies have 

complaints ranging from 58 to 52,055. 

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Figure 10 

Benchmarking of Intuit’s BBB Complaints147 

Notes: 

[1] Number of customers for Intuit and all benchmark companies are approximations based on publicly available 

sources. See Appendix G for further details on methodology. 

[2] Intuit customers include customers for all Intuit products, e.g., TurboTax, QuickBooks, etc. 

[3] Average Number of Complaints per Million Customers is calculated by dividing the sum of the number of 

complaints per million customers for each company by the number of companies in each benchmark group. 

[4] Median Complaints per Million Customers is the median of the number of complaints per million customers for 

each benchmark group. 

[5] Direct Intuit Competitors include Jackson Hewitt, TaxAct, H&R Block, TaxSlayer, TaxHawk, and Cash App 

Taxes. 

[6] Wireless Carriers include Verizon Wireless, AT&T, and T-Mobile USA. 

[7] TV Service Providers include Comcast, DirecTV, Charter Spectrum, and Dish Network. 

[8] Automobile Insurance Providers include Progressive, Geico, USAA, Allstate, and State Farm. 

90. In comparison, complaint rates can be much higher for companies that consumers are truly 

dissatisfied with. For example, ProPublica published an exposé of Chime Financial on July 

6, 2021, alleging that the banking app had been closing customers’ accounts unannounced 

and sometimes not returning customers’ money in a timely manner.148 ProPublica noted 

147 See Appendix G for detailed notes and sources. 

148 Kessler, Carson, “A Banking App Has Been Suddenly Closing Accounts, Sometimes Not Returning Customers’ 

Money,” ProPublica, July 6, 2021, https://www.propublica.org/article/chime (“A Banking App Has Been 

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that Chime Financial had received a “high rate of complaints” including 920 complaints 

filed with the Consumer Financial Protection Bureau. Chime Financial had approximately 

13 million active banking customers in 2022 and generated 7,667 complaints on the BBB 

website: a rate of 589.8149 complaints per million customers.150 

2. Intuit’s Rates of Keywords Related to Deceptive Advertising or Deceptive 

Pricing in Complaints Are Comparable to Benchmark Companies 

91. Based on my review of the Administrative Complaint, I identified a set of keywords that 

could be used to identify complaints related to deceptive advertising. This set of keywords 

is agnostic to the company at issue and focuses on words that arguably relate to the conduct 

at issue (i.e., words like “deceive,” “advertising,” “upgrade” were included, but not words 

like “TurboTax” that are specific to TurboTax). I then created categories for each set of 

keywords (i.e., the category of “deception” includes “cheated,” “deceptive,” “false,” etc.). 

A detailed description of the keyword methodology is attached as Appendix H. 

92. I applied the keyword methodology to the set of complaints for Intuit and the benchmark 

companies available on the BBB website as of January 3, 2023.151 For each of the 

categories identified, I find that Intuit’s rate of complaints in those categories is in line with 

Suddenly Closing Accounts, Sometimes Not Returning Customers’ Money”), INTUIT-FTC-PART3-

000600887. 

149 See Appendix G. 

150 As discussed in Appendix F, I also identified MoneyGram, Dun & Bradstreet, Fleetcor Technologies, and 

Perdoceo Education Corporation as companies that were investigated for consumer deception by the FTC or 

ProPublica. However, Dun & Bradstreet and Fleetcor Technologies are B2B businesses whose customer 

numbers would not generate comparable rates of consumer complaints and Perdoceo Education Corporation has 

a very minimal BBB presence (0 customer reviews and 3 complaints). In Appendix G, I report complaint rates 

for Chime Financial, MoneyGram, and Perdoceo Education Corporation. 

151 The BBB website lists total complaints and provides the underlying complaint text for a portion of those 

complaints. As a result, the total numbers of complaints in this analysis reflect only those complaints whose text 

was available on the BBB website. 

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benchmark companies’ rates. For example, 8 percent of Intuit complaints on the BBB 

website fall within the “advertising” category, while the share of complaints that fall within 

the “advertising” category for benchmark companies’ complaints ranges from an average 

of 2 percent for automobile insurance providers to 17 percent for wireless carriers. For each 

of the 6 keyword categories, the share of complaints against Intuit is comparable to that of 

the benchmark companies. Figure 11 below presents my results. 

93. For this keyword analysis, I removed the BBB complaints against Intuit and the benchmark 

companies that mention the FTC, ProPublica, or litigation. A version of the same analysis 

that includes complaints related to ProPublica or litigation is included in Appendix H. 

Figure 11 

Mentions of Keywords in the BBB Complaints for Intuit and Benchmark Companies152 

Direct Intuit Automobile Insurance 

[1] Intuit [2] Competitors [3] TV Providers [4] Providers [5] Wireless Carriers

Category [6] Count Percentage Count Percentage Count Percentage Count Percentage Count Percentage 

All complaints/reviews 1,799 100% 417 100% 8,314 100% 5,472 100% 14,491 100% 

Advertising[7] 147 8% 24 6% 800 10% 133 2% 2,397 17% 

Price / Charge 1,317 73% 250 60% 6,878 83% 3,573 65% 12,025 83% 

Deception 437 24% 83 20% 1,716 21% 934 17% 4,055 28% 

Forced to Upgrade / 

Pay More 260 14% 47 11% 823 10% 481 9% 2,234 15% 

Waste of Time 211 12% 58 14% 821 10% 740 14% 1,955 13% 

Disclosure 85 5% 16 4% 283 3% 133 2% 958 7% 

Notes: 

[1] These data were procured by scraping all Intuit complaints from the BBB website as of January 3, 2023. 

[2] These data were procured by scraping all complaints from the BBB website for the following companies: Cash 

App Taxes, H&R Block, Jackson Hewitt, TaxAct, TaxHawk, and TaxSlayer. 

[3] These data were procured by scraping all complaints from the BBB website for the following companies: Charter 

Spectrum, Comcast, DirecTV, and Dish Network. 

[4] These data were procured by scraping all complaints from the BBB website for the following companies: Allstate, 

Geico, Progressive, State Farm, and USAA. 

[5] These data were procured by scraping all complaints from the BBB website for the following companies: AT&T, 

T-Mobile USA, and Verizon Wireless. 

[6] Counts for each category are based on the number of unique complaints which contain any of the specified search 

terms in that category. 

152 See Appendix H for detailed notes and sources. 

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[7] Searches retrieved any word containing the string of letters searched. That is, searches for “advertise” also 

retrieved complaints that included the string “advertise” such as “advertisement” and/or “advertised.” See Appendix 

H for a complete listing of search terms. 

[8] This exhibit excludes all complaints/reviews that were flagged as including litigation related keywords. 

Specifically, 879 unique BBB complaints were removed for Intuit and 12,030 unique BBB complaints were removed 

for the benchmark companies because they referenced the words “litigation,” “ProPublica,” “lawsuit,” “suit,” 

“legal,” “Federal Trade Commission,” “FTC,” and/or “sue.” See Appendix H. 

V. INTUIT’S FREE ADS CONSISTENTLY INCLUDE INDUSTRY STANDARD 

DISCLOSURES ACROSS MEDIA THAT ARE IN LINE WITH BENCHMARK 

COMPANIES’ DISCLOSURES AND INFORM REASONABLE CONSUMERS 

ABOUT THE QUALIFICATIONS FOR FREE OFFERS 

94. Complaint Counsel’s allegations relate to Intuit’s Free Ads across media from TY 2015 to 

TY 2021.153 Complaint Counsel have raised concerns about selected Intuit TurboTax ads, 

including TV ads from TY 2015 to TY 2021, social media and display ads from TY 2018 

to TY 2021, paid search ads from TY 2019 to TY 2021, and email ads from TY 2016 to 

TY 2021.154 

95. Complaint Counsel claim that the disclosures in Intuit’s Free Ads are “too small, too faint, 

too silent, too hidden, and too inscrutable.”155 Complaint Counsel argue that the disclosures 

in Intuit’s Free Ads: (1) require an understanding of “simple” returns that they claim 

consumers do not have; (2) are partially in writing when they argue they should be voiced 

over in entirety; (3) are disproportionately small relative to the size of the marketing 

message; (4) are not visually prominent relative to the background; and (5) do not appear 

on the screen for long enough.156 Complaint Counsel have not, however, provided any 

153 Complaint Counsel’s Statement of Material Facts as to Which There Is No Genuine Issue for Trial, In the 

Matter of: Intuit Inc., A Corporation, No. 9408, August 22, 2022 (“Complaint Counsel’s Statement of Material 

Facts”). See also, Shiller Declaration. 

154 Complaint Counsel’s Statement of Material Facts. See also, Shiller Declaration. Complaint Counsel’s 

Supplemental Responses to First and Second Set of Interrogatories, December 22, 2022, pp. 6-9, Attachment B. 

155 Complaint Counsel’s Motion for Summary Decision, In the Matter of: Intuit Inc., A Corporation, Docket No. 

9408, August 22, 2022 (“Motion for Summary Decision”), p. 25. 

156 Motion for Summary Decision, pp. 27-29. 

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comparison or offered any information about what font sizes, colors, or amounts of time 

would be sufficient, nor what language would be clearer. 

96. In summary, Complaint Counsel argue both that: (1) the “simple returns” language was not 

clear to consumers; and (2) the disclosures in Intuit’s Free Ads were insufficiently 

prominent. 

97. As I will discuss in Section VI, consumers encounter advertising as only one piece in a 

highly-involved and individualized Consumer Buying Process; therefore, a reasonable 

consumer’s perception of individual ads cannot be considered in isolation but instead must 

be considered in the context of the holistic picture of the consumer’s path to purchase, 

including previous experience with the product and industry at issue as well as exposure to 

other advertising and advertising disclosures. In this section, however, I focus only on 

Intuit’s Free Ads by reviewing the presence, content, and proximity and placement of 

disclosures in the at-issue TurboTax ads. Even doing so, I find Intuit’s Free Ads include 

industry standard disclosures and are in line with ads from benchmark companies. 

Moreover, I find that the “simple returns” language puts consumers on notice that there are 

qualifications to use TurboTax Free Edition (or other free offers) tied to the complexity of 

one’s tax returns and that reasonable consumers viewing the disclosures would understand 

that they would need to go to the TurboTax website for additional detail before they 

concluded that TurboTax was free for them. 

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A. Intuit’s Free Ads Consistently Include Disclosures that the Free Offer Is for 

Simple Returns Only 

98. Complaint Counsel identified 187 Intuit Free Ads across TV, social media and display, 

paid search, and email, from TY 2015 to TY 2021.157 In Figure 12 below, I summarize the 

presence of disclosures, and more specifically, Simple Returns Disclosures, across all of 

these ads. 

Figure 12 

Presence of Simple Returns Disclosures in Intuit’s Free Ads Reviewed158 

Percentage of Ads with 

Total Number of Ads Simple Returns 

Reviewed Disclosure 

TV 35 100% 

Social Media/Display 107 93% 

Paid Search 17 71% 

Email 28 79% 

Total 187 90% 

Notes: 

[1] The specific language in the disclosures varies. Percentages are calculated based on the presence of a “simple 

returns” phrase (including, for example, “simple returns,” “simple U.S. returns,” and “simple tax returns”) within the 

ad. 

[2] 27 of the 107 Social Media Display ads include a voiceover. 26 of these ads [96 percent] include a voiceover 

disclosure for “simple returns” in addition to a text disclosure for “simple returns.” 

[3] Of the five paid search ads that did not have a Simple Returns Disclosure, four did include some other indication 

suggesting that not all consumers could file their taxes for free with TurboTax. Specifically, these four ads stated, 

“Over 50 million Americans Can File with TurboTax Free Edition.” The use of the word “can” (coupled with the 

statistic of 50 million, which is approximately one third of the number of taxpayers) suggests that that there is a group 

of Americans who cannot file with TurboTax Free Edition. In TY 2019, there were 148.3 million individual income 

tax returns filed in the United States. See Tax Foundation, York, Summary of the Latest Federal Income Tax Data, 

2022 Update, https://taxfoundation.org/publications/latest-federal-income-tax-data/, accessed January 6, 2023. I note 

that Intuit internal marketing guidance as of September 2021 includes specific requirements to ensure that “[For] 

simple [tax] returns only” appears in the result if the search result “references Free Edition or a variant of ‘File for 

Free.’” See Intuit, TY21 TurboTax September X-Agency Meeting, p. 34. 

[4] Of the six email ads that did not have a Simple Returns Disclosure, all six did include some other indication 

suggesting that not all consumers could file their taxes for free with TurboTax. Specifically, these six ads included the 

157 Complaint Counsel’s Supplemental Responses to First and Second Set of Interrogatories, December 22, 2022, 

Attachment B, pp. 1-28. 

158 See Appendix C, Ads Cited by Complaint Counsel in Response to Interrogatory 1, and Appendix I for 

additional TV ads. 

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disclosure “1040EZ/1040A” or “1040EZ/A,” suggesting only individuals who qualified to file with those forms would 

be able to file for free with TurboTax. 

[5] I am unable to read the disclosure for the Facebook and Tik Tok “Dance Workout” ads cited in GX 342 ¶¶ 159, 

160 and therefore do not include these two ads in my analysis. I note that these are versions of the “Dance Workout” 

TV ad, which is included in this analysis as well as my TV ad benchmarking analysis. 

99. As shown above, the vast majority of Intuit’s Free Ads identified by Complaint Counsel, 

including all TV ads, included a disclosure (“Simple Returns Disclosure”) indicating that 

the advertised product (TurboTax Free Edition, AbsoluteZero, or a limited time offer for 

TurboTax Live) was free for simple returns only.159 

100. For example, as shown in Figure 13 below, the disclosure on several TV ads from TY 

2021 read, “TurboTax Free Edition is for simple U.S. returns only. See if you qualify at 

turbotax.com. Offer subject to change.” 

159 Most ads included a disclosure indicating “simple U.S. returns only” or “simple returns only” or “simple tax 

returns only.” Some other ads indicated the offer was “for simple U.S. returns,” many of which referenced that 

it was for a particular product “only” (e.g., Free Edition product only). 

See 

Intuit, “ ,” September 27, 2021, INTUIT-FTC-PART3-

000490342, p. 34. See Appendix C, Ads Cited by Complaint Counsel in Response to Interrogatory 1, and 

Appendix I for additional TV ads. 

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Figure 13 

Simple Returns Disclosure: Dog Show, Auctioneer, and Dance Workout TV Ads 

101. Similarly, as shown in Figure 14 below, the disclosure on a Reddit ad from TY 2021 read, 

“Simple tax returns only,” in both the post title and ad creative. 

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Figure 14 

TurboTax Reddit Ad: “File FREE with TurboTax: $0 Fed. $0 State. $0 to File. Simple tax 

returns only.”160 

102. Intuit’s internal marketing guidance is consistent with these ads. 

161 

103. In addition, many of Intuit’s Free Ads included the phrase, “see if you qualify at 

turbotax.com.” This language was present in disclosures for all TV ads I reviewed from 

TY 2020 and TY 2021.162 The “see if you qualify” language further reinforces that there 

are qualification requirements and the direction to turbotax.com assists consumers in 

160 Shiller Declaration, ¶ 169. 

161 Intuit, “ 

000490342, p. 31. 

,” September 27, 2021, INTUIT-FTC-PART3-

162 See Appendix I. 

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identifying how to assess whether they qualify. More recent versions of the TurboTax 

website also include “See if you qualify” links (see Section VII for discussion of the 

website). 

B. Intuit’s Simple Returns Disclosure Effectively Conveys the Existence and 

Category of Eligibility Limitations for Free Offers 

104. Complaint Counsel argue that the disclosures in Intuit’s Free Ads require an understanding 

of “simple” returns that they claim consumers do not have.163 In this section, I discuss how 

Intuit’s Simple Returns Disclosure effectively conveys the existence and category of 

eligibility limitations. I further observe that the complexity (or lack thereof) of an 

individual consumer’s tax return is a widely used concept in the tax preparation industry 

and is consistent with Intuit’s definition. 

1. Intuit’s Simple Returns Disclosure Indicates Both the Existence and Category 

of Eligibility Restriction and Is Consistent with Industry Norms 

105. As discussed in Section V.A, Intuit’s Free Ads typically include a Simple Returns 

Disclosure reflecting the qualification requirements. Specifically, Intuit uses the phrases 

“for simple U.S. returns” or “simple U.S. returns only” or “simple tax returns only” 

throughout its ads. The Simple Returns Disclosure efficiently conveys two pieces of 

information: (1) there is a restriction on who can use the product (“only” or “for”); and (2) 

that restriction relates to the complexity of the individual’s tax return (“simple returns”). 

106. Reasonable consumers encountering the Simple Returns Disclosure do so in the context of 

their own prior experience with tax preparation, including experiences with their own tax 

163 Motion for Summary Decision, p. 29. 

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situations, the IRS, and Intuit’s competitors (or their experience with TurboTax itself). In 

line with testimony from multiple consumer deponents, consumers understand that not all 

returns are simple, and therefore not all consumers can file for free using TurboTax and so 

are unlikely to believe without additional research or personal experience that TurboTax is 

“free for them.”164 Additionally, in their supplemental and non-blind coding exercise, 

Complaint Counsel determined that 78 percent of the consumer complaints in the Revised 

Production are not responsive to the allegation that “the term ‘simple tax returns’ is not 

understood by many consumers.”165 This coding shows that, of the very small number of 

complaints that are filed against Intuit, an even smaller fraction of them even purport to be 

related to the understanding of the term “simple tax returns.” 

107. According to the Government Accountability Office (“GAO”), the IRS itself classifies tax 

returns as simple, intermediate, and complex.166 According to a GAO report, the IRS 

considers “[s]imple returns” to be those “without any schedules.”167 Similarly, an IRS 

164 I understand that counsel for Intuit has deposed a total of 22 consumers (“deponents”), 15 of these deponents 

filed complaints produced by Complaint Counsel in their Initial or Revised Production and the remaining 7 

deponents filed declarations after being contacted by Complaint Counsel. 

No. 9408, October 6, 2022 (“ 

See Deposition, 70:1-7; 

Deposition, 28:21-29:2; Deposition of , In the Matter of Intuit Inc., A Corporation, Docket 

”), 69:19-70:2; Deposition, 70:19-21. 

165 This allegation relates to Interrogatory No. 7. See Complaint Counsel’s Supplemental Responses to First and 

Second Set of Interrogatories, December 22, 2022, pp. 22. 

166 U.S. GAO Report re: IRS Free File Program, p. 14. 

167 The GAO notes that the IRS determines three levels of tax complexity: Simple, Intermediate, and Complex. 

“IRS defines the categories by accompanying schedules or additional forms associated with specific tax credits. 

Simple returns are without any schedules. Intermediate returns are with schedules A, B, D, and forms associated 

with the Additional Child Tax Credit, Educational Credit, Child Care Credit, Credit for the Elderly, or Earned 

Income Tax Credit. Complex returns are all other returns, including returns with schedules C, E, F, or other 

schedules.” U.S. GAO Report re: IRS Free File Program, p.14. 

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presentation defines simple returns to be those returns with “Form 1040, 1040A, or 

1040EZ, without any schedules.”168 Intuit uses the same definition. 

108. Intuit’s use of the phrase “simple returns” is also standard among online tax preparation 

providers.169 H&R Block,170 TaxAct,171 and TaxSlayer,172 which together with TurboTax 

serve most taxpayers who use online tax preparation services,173 all use similar tiered 

pricing models and disclosures. Each provides a free version of their tax preparation 

software that can be used for filing simple personal tax returns (and are marketed as such) 

and three tiers of premium offerings, priced within $65 of each other, that include 

additional features for more complicated tax returns.174,175 For example, 

168 Cico, David and Courtney L. Howard Olson, Lessons Learned from IRS Free Filers: Capturing Young 

Taxpayers for a Lifetime of Electronic Filing, IRS, June 12, 2008, https://www.irs.gov/pub/irssoi/08resconefile.pdf (“Lessons Learned from IRS Free Filers: Capturing Young Taxpayers for a Lifetime of 

Electronic Filing”), INTUIT-FTC-PART3-000599183, slide 19. This 2008 presentation concerns tax data from 

TY 2005 and TY 2006. I note that the redesigned Form 1040 resulted in the elimination Forms 1040A and 

1040EZ were eliminated as part of the Tax Cuts and Jobs Act starting in TY 2018. See “Tax Cuts and Jobs Act: 

Assessment of Implementation Efforts,” Treasury Inspector General for Tax Administration, April 18, 2019, 

https://www.treasury.gov/tigta/auditreports/2019reports/201944027fr.pdf (“Tax Cuts and Jobs Act: Assessment 

of Implementation Efforts”), INTUIT-FTC-PART3-000600521, p. 9. 

169 There are minor variations in what the companies consider “simple returns,” but Intuit’s definition aligns with the 

IRS definition. 

170 “File Online. Free Online,” H&R Block, https://www.hrblock.com/online-tax-filing/free-online-tax-filing/ (“File 

Online. Free Online (2022)”), accessed November 10, 2022, INTUIT-FTC-PART3-000599486. 

171 “Online Tax Filing Services,” TaxAct, https://www.taxact.com/taxes-online (“Online Tax Filing Services”), 

accessed November 10, 2022, INTUIT-FTC-PART3-000600579. 

172 “Compare our online tax software,” TaxSlayer, https://www.taxslayer.com/tax-tools/compare-tax-software 

(“Compare our online tax software”), accessed August 26, 2022, INTUIT-FTC-PART3-000600587. 

173 “Electronic Filings via Online Tax Software Companies,” ProPublica, 2019, 

https://assets.documentcloud.org/documents/6788961/ProPublica-Analysis-of-IRS-Electronic-Filing-Data.pdf 

(“Electronic Filings via Online Tax Software Companies”), INTUIT-FTC-PART3-000600261. 

174 Bradbury, Danny, “Tech Tips: Tax Software For Your Clients,” Investment Executive, April 5, 2019, 

https://www.investmentexecutive.com/newspaper_/building-your-business-newspaper/tech-tips-tax-softwarefor-your-clients/ (“Tech Tips: Tax Software For Your Clients”), INTUIT-FTC-PART3-000599171. 

175 “Deluxe” or “Classic” products are priced within $34.05 of each other, “Premium” products are priced within 

$54.05 of each other, and “Self-employed” products are priced within $59.05 of each other. See “Personal 

Taxes Online,” Intuit, accessed July 20, 2022“Online Tax Filing,” H&R Block, 

https://www.hrblock.com/online-tax-filing/ (“Online Tax Filing”), accessed August 26, 2022, INTUIT-FTCPART3-000599506.; Online Tax Filing Services; Compare our online tax software. 

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,

176 H&R Block, has four DIY products (similar to Intuit as discussed earlier) as 

shown in Figure 15. 

Figure 15 

H&R Block DIY Online Product Lineup177 

109. Some of Intuit’s competitors also advertise their free tax products. For example, in TY 

2021, H&R Block had a short “File Free Online” ad, stating “File for nada. File for zip. 

File for zilch. File for free.” The disclosure said, “Simple returns only when filing with 

H&R Block Free Online,” and text in the YouTube description compared eligibility 

requirements between H&R Block Free Online and TurboTax Free Edition. See Figure 16 

for an image of this ad. 

176 Intuit, “ ,” March 2019, INTUIT-FTC-PART3-000601465, pp. 5, 15. 

177 Online Tax Filing. 

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Figure 16 

H&R Block File Free Online Ad178 

110. Other H&R Block ads reference the free product in the context of a larger ad, again using 

the “Simple returns only” language. For example, the TY 2021 Help on Your Terms ad 

included a simulated screen image of the H&R Block Free Online page with a “Simple 

returns only” disclosure. See Figure 17 for an image from this ad. 

178 “File Free Online,” H&R Block TV Ad, January 4, 2022, https://www.youtube.com/watch?v=l9_P0aclSXk 

(“File Free Online”). 

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Figure 17 

H&R Block Help on Your Terms Ads179 

111. In another example, TaxSlayer’s “Cash Cow” commercial advertised its free online tax 

preparation product (“TaxSlayer Simply Free”) and concluded with a voiceover that said: 

“file for free with TaxSlayer Simply Free and get your guaranteed maximum refund.”180 

Similar to Intuit’s Free Ads, the TaxSlayer disclosure refers to “qualifying simple tax 

situations” for the free product. See Figure 18 below for a screenshot of the disclosure 

provided in this TaxSlayer ad. 

179 “Help On Your Terms,” H&R Block TV Ad, March 31, 2022, 

https://www.youtube.com/watch?v=8y6K2xJo_uQ&t=1s (“Help On Your Terms”), INTUIT-FTC-PART3-

000602954. 

180 “TaxSlayer 2022 Commercial ‘Cash Cow’ (Official TV Ad: 30),” TaxSlayer TV Ad, January 4, 2022, 

https://www.youtube.com/watch?v=nSaryc0WZB0 (“TaxSlayer 2022 Commercial ‘Cash Cow’ (Official TV 

Ad: 30)”), accessed August 28, 2022, INTUIT-FTC-PART3-000593206. 

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Figure 18 

Simple Returns Disclosure on TaxSlayer Cash Cow TV Ad181 

112. In addition to their advertising, Intuit’s tax preparation competitors that offer a free product 

use similar simple returns terminology to describe products on their websites. For example: 

 H&R Block’s website describing online tax filing options lists “Simple returns” 

as an eligibility criterion for its “Free Online” product,182 as shown in Figure 15 

above. Under its offer details and disclosures H&R Block’s website describes its 

free online tax product as “for simple returns only” in TY 2022.183 

 TaxSlayer names its Free product “Simply Free” and lists “Simple tax situations” 

as an eligibility criterion to file for free.184 

 TaxAct’s website states that the “Free” product is “perfect for simple federal 

filers.”185 

 Tax Hawk uses a different pricing mechanism (charging for state returns) but 

emphasizes on its website that customers can “file advanced or simple federal 

181 TaxSlayer 2022 Commercial ‘Cash Cow’ (Official TV Ad: 30). 

182 “Online Tax Filing That Fits You,” H&R Block, https://www.hrblock.com/online-tax-filing/ (“Online Tax 

Filing That Fits You”), accessed August 23, 2022, INTUIT-FTC-PART3-000593488. 

183 “File Online For Zero, Zip, Zilch,” H&R Block, https://www.hrblock.com/ (“File Online For Zero, Zip, Zilch”), 

accessed December 16, 2022. 

184 TaxSlayer, “Ready To Get Your Biggest Refund?,” https://www.taxslayer.com/ (“Ready To Get Your Biggest 

Refund?”), accessed October 20, 2022, INTUIT-FTC-PART3-000593214. 

185 “Missed the IRS Deadline?,” TaxAct, https://www.taxact.com/ (“Missed the IRS Deadline?”), accessed August 

23, 2022, INTUIT-FTC-PART3-000600576. 

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taxes for free” and that “Simple Returns,” “Premium Returns,” and “Advanced 

Returns” are all free.186 

113. The pervasiveness of the concept of a simple return across the tax preparation industry and 

even its use by the IRS demonstrates that reasonable consumers would likely be familiar 

with the idea that tax returns vary in their complexity, and that such variation may impact 

their qualification to use a free product. Likewise, traditional non-DIY paid preparers often 

vary their pricing based on the complexity of the return.187 Imposing a disclosure that is 

out-of-step with industry norms would likely reduce the effectiveness of Intuit’s TurboTax 

Free Edition marketing.188 

2. A Full Assessment of Whether an Individual’s Tax Return Is Simple or 

Complex Is Not Feasible in an Advertisement 

114. I understand that Complaint Counsel argue that consumers would not necessarily know if 

their tax return qualified as “simple.” The question of whether a particular individual’s 

return qualifies as simple or complex is an individual assessment requiring an 

understanding of one’s specific tax situation. Because the U.S. tax code itself is complex, 

a substantial amount of detailed tax information may be required to fully identify whether 

a particular return would be simple or complex. Many taxpayers are familiar with their 

186 “File Federal Taxes Free!,” TaxHawk, https://www.taxhawk.com/ (“File Federal Taxes Free!”), accessed 

August 23, 2022, INTUIT-FTC-PART3-000600584. 

187 Weltman, Barbara, “What Will I Pay for Tax Preparation Fees?,” Investopedia, July 21, 2022, 

https://www.investopedia.com/articles/taxes/021717/what-will-i-pay-tax-preparation-fees.asp (“What Will I 

Pay for Tax Preparation Fees?”), accessed January 3, 2023. 

188 Testimony from Intuit executive Jack Rubin, Vice President of Marketing Services at TurboTax, supports this 

point. Rubin testified that the phrase “Free Edition for Form 1040 with no attached schedules” would be more 

confusing to consumers than the phrase “simple tax returns,” because most people do not know what Form 1040 

is, and the few who do might remember it as a complex form, which was the case before Tax Year 2018. Rubin 

Deposition, 209:11-210:7. Consumer testimony also bears out this point. For example, 

testified that he did not “have any idea” what Form 1040 was but that he knew that “simple returns” meant “a 

tax return that’s fairly straightforward.” Deposition at 58:23-59:7, 72:23-73:5. 

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personal tax situations and, from previous experience preparing their taxes, understand 

where they fall on the IRS continuum. For those who are entirely unfamiliar, Intuit’s 

Simple Returns Disclosure puts consumers on notice that there are eligibility restrictions 

related to complexity, but the more individualized work of identifying whether an 

individual’s return is simple or complex is performed on the TurboTax website, which 

helps guide consumers to the product that fits their particular tax situation. Intuit makes 

clear in its ads that this is where consumers should look for this information and again, 

reasonable consumers who are comfortable enough with preparing their taxes online would 

know that is where they should go for additional details. 

115. It would be unrealistic to explain each of these details in a space-constrained medium like 

an ad. Dr. Novemsky’s design process and the evolution of his survey instrument reflects 

the challenge of appropriate, concise articulation of every different tax situation without 

overly burdening respondents (or consumers). In addition to his primary survey conducted 

March 11th - March 24th, 2022, Dr. Novemsky conducted a pilot of his survey February -

March 1st, 2022 and a pretest of his survey instrument (March 9th, 2022) to “improve the 

clarity of communication with respondents” and “increase the likelihood that questions are 

clear and unambiguous.”189 Following both the pilot and the pretest, Dr. Novemsky 

changed the wording of the screening criteria used to identify potential respondents who 

would not be eligible to file for free with TurboTax Free Edition. Dr. Novemsky posed 

three questions related to this screening criteria, and changed aspects of each question 

following the pilot and pretest (See Figure 19). 

189 Novemsky Report, ¶ 61. 

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Figure 19 

Evolution of Novemsky Survey Screening Questions190 

# Pilot Survey Language Pretest Survey Language Final Survey Language 

Question S90: Which of the following income types did you earn in 2021? 

Wages (reported on a W-2 form) Wages (reported on a W-2 form) Wages (reported on a W-2 form) or retirement 

income 

Independent contractor income (reported 

on a 1099-NEC form) 

Independent contractor income (reported on 

a 1099-NEC form) 

Income reported on 1099-NEC, 1099-MISC or 

Schedule C (such as independent contractor income, 

self-employment income or small business income) 

Business income Business income Income from stock sales 

Question S100 (Final): Are you planning to itemize your deductions or claim the standard deduction on your 2021 income tax return? 

Which type of deductions are you 

planning to claim on your 2021 income 

tax return? 

N/A 

Are you planning to itemize your deductions or claim 

the standard deduction on your 2021 income tax 

return? 

I am planning to claim itemized 

deductions N/A I am planning to itemize my deductions 

Question S110: Which of the below, if any, did you do in 2021? 

Received, exercised, or disposed of 

stock options 

Received, exercised, or disposed of stock 

options 

Received, exercised, or disposed of stock options 

issued by your employer as part of your 

compensation 

Paid mortgage interest missing missing 

Note: Question S100 was not included in the reported pretest edits and Dr. Novemsky did not provide a complete 

survey instrument as it appeared to respondents in the pretest. 

116. Such a screening process is understandably difficult to address in just a few questions given 

all of the potential tax situations a given individual may face. If respondents were unsure 

about their tax situation at the time of taking the survey, respondents would be unlikely to 

be able to accurately answer Dr. Novemsky’s screener criteria about specific forms. 

Similarly, if consumers were unsure about their tax situation at the time of viewing an Intuit 

Free Ad, incremental information about specific forms would be unlikely to convey 

relevant or helpful information. As Dr. Novemsky’s survey design process demonstrates, 

it is unrealistic to suggest that all of the information available through the TurboTax 

website could be sufficiently conveyed to consumers in a space and time constrained 

advertisement. 

190 Novemsky Report, Appendices D (Pilot), H (Pretest), and E (Final). 

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117. To the extent that consumers were unsure about whether their tax returns would be 

considered simple at the time they watched Intuit’s Free Ads, they could easily find that 

information on the TurboTax website when such information would be timely for their 

purchase decision. On the TurboTax website, every reference to simple returns includes a 

hyperlinked pop-up that clearly lays out the included and excluded forms. I discuss the 

TurboTax website, including the Simple Returns Pop-up, in greater detail in Section VII. 

There are also countless other websites that include this information – see Section VI.B 

for a discussion of other sources. 

118. The FTC itself recognizes the tension between detail and clarity and publishes guidelines 

for clear and conspicuous online consumer disclosures, including guidance on the 

importance of understandable language. The FTC Guidelines suggest that advertisers 

should “use clear language” and that disclosures should be “as simple and straightforward 

as possible.”191 

119. Other federal regulations governing advertisements in space- and time-constrained settings 

such as TV and radio specify that all price information need not be included. For example, 

the Consumer Financial Protection Bureau’s “Truth in Lending” regulations state that 

advertisements for financial products “made through television or radio” may omit some 

pricing details typically required in advertisements so long as they include a telephone 

number that “may be used by consumers to obtain the additional cost information.”192 

Similarly, the National Credit Union Administration’s regulations state that the 

191 “.Com Disclosures: How to Make Effective Disclosures in Digital Advertising,” FTC, March 2013, 

https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-staff-revises-online-advertising-disclosureguidelines/130312dotcomdisclosures.pdf (“FTC Guidelines, 2013”), INTUIT-FTC-PART3-000600903, p. 21. 

192 12 C.F.R. § 1026.16(e). 

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requirement to include certain information in credit union advertisements does not apply 

to radio or TV ads of less than 30 seconds or to other “[a]dvertisements that because of 

their type or character would be impractical to include” the otherwise required 

information.193 

120. Such guidelines are consistent with academic literature, which demonstrates that providing 

detailed information in TV ads, for example, is often not the most effective way to 

disseminate information to consumers. According to Stewart and Martin (2004), TV 

advertising is a relatively “ineffective medium for providing consumers with information” 

because the ad is short, comes without notice, and consumers cannot control the pace of 

the information.194 There are trade-offs in the communication and processing of longer, 

more complex, or a greater number of disclosures. When there is a lot of information to 

communicate, “consumers might be better served through strategic timing of disclosures 

to ensure that information is available at specific points in the purchase and product usage 

process when such information is most relevant to them.”195 As a result, ads typically 

contain short disclosures appropriate for the medium. 

121. 

193 12 C.F.R. § 740.5(c)(7)-(9). 

194 Stewart, David and Ingrid Martin, “Advertising Disclosures: Clear and Conspicuous or Understood and Used?,” 

Journal of Public Policy & Marketing, Vol. 23, No. 2, 2004, pp. 183-192 (“Stewart and Martin (2004)”), 

INTUIT-FTC-PART3-000598479, p. 187. 

195 Stewart and Martin (2004), p. 186. 

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. 

196 

”199 

122. Complaint Counsel cite a brand insights research report conducted by an external firm for 

Intuit in May 2017 as evidence that consumers do not understand the term “simple returns” 

because the report found that “ 

”200 In fact, this quote suggests the Simple Returns Disclosure is operating effectively 

for a space-constrained medium: it communicates the existence of an eligibility limitation 

and prompts consumers to seek more information to learn whether they qualify (e.g., by 

visiting the TurboTax website). This research report cited by Complaint Counsel, on the 

same page, also notes that, “ 

196 Intuit, “ ,” INTUIT-FTC-PART3-000608560; Intuit, “ 

” December 2018, INTUIT-FTC-PART3-000608564. 

197 Intuit, “ December 2018, INTUIT-FTC-PART3-000608564. 

198 Intuit, “ ,” INTUIT-FTC-PART3-000608560. 

199 Intuit, “ ,” INTUIT-FTC-PART3-000608560. 

200 Complaint Counsel’s Supplemental Responses to First and Second Set of Interrogatories, December 22, 2022, 

p. 24; May 17-18, 2017, INTUITFFA-FTC-000549928, RX 34, p. 23. 

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201 

123. It certainly would not make sense or be an effective communication in a space-constrained 

ad to present the full list of tax forms and schedules included or not included in Free 

Edition. Instead, the Simple Returns Disclosure communicates that there are restrictions 

based on tax complexity, and the TurboTax website provides, to those who are not familiar 

with the term or need help assessing their personal situation, the relevant details, in a userfriendly format, on how to assess whether a particular return would be considered simple 

(discussed in more detail in Section VII). More recent ads specifically point consumers 

with a verbal encouragement to “see details at TurboTax.com.” 

C. Intuit’s Disclosure Proximity and Prominence Are in Line with Benchmark 

Companies’ Disclosures 

124. Complaint Counsel claim that Intuit’s disclosures are disproportionately small relative to 

the size of the marketing message, are not visually prominent relative to the background, 

and, for TV and “moving” social media ads, do not appear on the screen for long enough 

and should be accompanied by a voiceover.202 However, Complaint Counsel have provided 

no clear indication of what would be sufficient or appropriate. 

125. The FTC publishes guidelines, which are intended to help businesses verify that their ads’ 

disclosures are not deceptive in their communications.203 The six components of the FTC 

201 May 17-18, 2017, INTUIT-FFAFTC-000549928, RX 34, p. 23. 

202 Motion for Summary Decision, pp. 27-29. 

203 I rely on the FTC’s 1970 guidelines on TV advertising and 2013 .com guidelines. While the 2013 .com 

guidelines were created to focus on online disclosures, they rely on the TV guidelines and cover similar key 

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Guidelines relating to online consumer disclosures are consistent with the marketing and 

consumer behavior literature. Specifically, the FTC Guidelines regarding proximity and 

placement,204 prominence,205 limited distractors,206 the use of repetition for key 

disclosures,207 consideration of disclosures across different forms of media,208 and the need 

to use simple and direct language209 are consistent with research on the importance of 

balancing information in advertising and comprehension/cognitive overload.210 

126. Intuit’s internal marketing materials similarly provide guidance for the prominence and 

placement of disclosures for free offers. 

metrics, including specific discussion of multimedia-specific guidelines: (“This approach mirrors one 

articulated by the Commission in 1970.”). See FTC Guidelines, 2013, p. 7. “Commission Enforcement Policy 

Statement in Regard to Clear and Conspicuous Disclosure in Television Advertising,” FTC, October 21, 1970, 

https://www.ftc.gov/system/files/documents/public_statements/288851/701021tvad-pr.pdf (“FTC TV 

Guidelines, 1970”), INTUIT-FTC-PART3-000600859. 

204 FTC Guidelines, 2013, p. 8. 

205 FTC Guidelines, 2013, p. 17. 

206 FTC Guidelines, 2013, p. 19. 

207 FTC Guidelines, 2013, p. 19 (“It may be necessary to disclose information more than once to convey a nondeceptive message. Repeating a disclosure makes it more likely that a consumer will notice and understand it 

and will also increase the likelihood that it will be seen by consumers who may be entering the website at 

different points.”). 

208 FTC Guidelines, 2013, p. 20 (“Display visual disclosures for a sufficient duration. Visual disclosures presented 

in video clips or other dynamic portions of online ads should appear for a duration sufficient for consumers to 

notice, read, and understand them. As with brief video superscripts in television ads, fleeting online disclosures 

are not likely to be effective.”). 

209 FTC Guidelines, 2013, p. 21 (“Advertisers should use clear language and syntax and avoid legalese or technical 

jargon. Disclosures should be as simple and straightforward as possible.”). 

210 Ariely, Dan, “Controlling the Information Flow: Effects on Consumers’ Decision Making and Preferences,” 

Journal of Consumer Research, Vol. 27, No. 2, 2000, pp. 233-248 (“Controlling the Information Flow: Effects 

on Consumers’ Decision Making and Preferences”), INTUIT-FTC-PART3-000595119. 

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”211 

127. Based on the FTC guidelines and Complaint Counsel’s allegations in this matter, I 

developed metrics to compare Intuit’s TV ads and social media ads to ads from the 18 

benchmark companies discussed in Section IV.B above, including 6 tax preparation 

competitors and 12 other benchmark companies. 

128. To compare Intuit’s TV ads to benchmark ads, I selected the three most recent 30-second 

ads as of July 11, 2022 that I could locate going back to 2020 for each of the benchmark 

companies that contained a disclosure and pertained to a free offer, price of a product or 

service, or eligibility criteria for a product or service.212, 213 I was unable to find ads that 

met my search criteria for TaxHawk and Cash App Taxes. Therefore, I reviewed TV ads 

for 16 benchmark companies. I reviewed all of Intuit’s TV ads that Complaint Counsel 

claimed to be deceptive.214 

129. Figure 20 summarizes the results of my review of Intuit’s TV ads compared to the 

benchmark ads. I provide the detailed results, including benchmarking for all individual 

211 Intuit, “ 

000490342, p. 33. 

,” September 27, 2021, INTUIT-FTC-PART3-

212 Two ads I included in my August Declaration are no longer available: (DirecTV’s “Get your TV Together: 

Wonder feat. Serena Williams: 30” and Dish Network’s “Voice Search Across Live TV and Streaming Apps 

with Dish.) To replace these ads, I chose the most recent TV ad available that was (1) 30 seconds, and (2) had a 

disclosure. See August Golder Declaration, Figure G-1. 

213 Where I was not able to find 30-second ads discussing a free offer, price of product or service, or eligibility 

criteria for a product or service, I selected the three most recent ads (going back to 2020) that contained a 

disclosure. Note that there were instances in which I was not able to find three ads that fit these criteria. See 

Appendix I for additional details. 

214 Complaint Counsel’s Supplemental Responses to First and Second Set of Interrogatories, December 22, 2022, 

pp. 6-9, Attachment B. 

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Intuit Free Ads and benchmark ads as well as a detailed description of my methodology in 

Appendix I. 

Figure 20 

TurboTax and Benchmark TV Ads215 

130. Below I discuss the results of my benchmarking analysis of Intuit’s TV ads, per the six 

components of the FTC Guidelines relating to online consumer disclosures. 

131. Proximity and Placement – Intuit’s TV ads from TY 2021 always include the disclosure 

on the screen at the same time as the claim, as do the majority of Intuit’s TV ads from 

previous years (while the voiceover says “TurboTax Free Edition is Free” or “TurboTax is 

215 See Appendix I for detailed notes and sources. 

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free for simple returns”).216 9 out of 16 benchmark companies’ ads did so. In addition, all 

companies, including Intuit, placed disclosures at the bottom of the screen. This location 

for disclosures is standard in TV ads, and therefore consumers are conditioned to look for 

any disclosures in this location. Moving such a disclosure location would be out of step 

with industry norms and may reduce the likelihood that consumers would see the 

disclosure. Therefore, my review indicates that Intuit’s disclosures are comparable to 

benchmark companies on proximity and placement metrics. 

132. Prominence – Intuit’s TV ads have an average disclosure height as a percentage of the 

total screen height of approximately 2.3 percent. This figure is in line with the average 

ranges for benchmark companies of 1.6 percent to 2.6 percent, with a mean of 2.0 percent. 

Intuit’s disclosure height is larger and statistically significantly different than those of 

benchmark companies.217 Intuit’s disclosures are in white font, either against a light blue 

background or against a moving background. Benchmark companies also primarily used 

white font with either a moving background or a solid color consistent with the company’s 

branding (e.g., green for H&R Block, magenta for T-Mobile). Therefore, my review 

indicates that Intuit’s disclosures are comparable to or, in the case of disclosure height, 

superior to those of benchmark companies on prominence metrics. 

133. Distracting Factors – Beginning in TY 2018, Intuit’s ad disclosures began on a moving 

screen that transitioned to a solid blue background, with the duration the disclosure was on 

the solid background increasing over the next 3 years. Benchmark companies varied, with 

216 See Appendix I for a detailed analysis by ad. 

217 I performed a two-sample t-test for the null hypothesis of equality between the average disclosure height as a 

percentage of the total screen height for benchmark companies and the same average computed for TY 2021 

Intuit Free TV ads. The two-tailed test rejects the null hypothesis of equality between the averages computed 

across the two groups at the 5% significance level (p-value of 0.0003). 

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5 companies presenting disclosures only on solid backgrounds, 3 presenting disclosures 

only on moving backgrounds, and others mixed. None of Intuit’s TV ads included multiple 

disclosures discussing free, price of product, or eligibility. In comparison, 6 out of 16 

benchmark companies’ ads sometimes or always included multiple disclosures, typically 

associated with multiple different claims. Overall, my review indicates that Intuit’s 

disclosures are consistent with benchmark companies on distracting factors metrics. 

134. Repetition – Intuit’s TV ads do not include a voiceover of the disclosure text in which the 

disclosure text is voiced over exactly as written. Benchmark companies’ ads also do not 

include this voiceover. Outside of the prescription drug industry and political campaigns, 

such voiceovers in my experience are uncommon.218 Intuit’s website contains similar or 

more detailed messaging than the disclosure text in all ads. Benchmark companies’ ads 

containing a claim featured on the website also included similar or more detailed messaging 

on the website than the disclosure text included in the ad. Therefore, my review indicates 

that Intuit’s disclosures are consistent with benchmark companies on repetition metrics. 

135. Multimedia Messages and Campaigns – This TV-specific metric studies the length of time 

a disclosure is on screen for videos. Intuit’s TV ads have disclosures that appear on screen 

for an average of 4.1 seconds. For benchmark companies, the average duration ranges from 

3.0 seconds to 6.3 seconds, with a mean of 3.9 seconds. Intuit’s disclosure duration is 

218 “Voiceover disclosures” are not explicitly mandated by the FTC; it is therefore at the discretion of most 

companies to determine how they craft “clear and conspicuous” marketing of their disclosures. Voiceover 

disclosures are often required in industries that have high stakes outcomes, such as pharmaceuticals and 

political ads. See Guidance for Industry Consumer-Directed Broadcast Advertisements, FDA, August 1999 

(“Guidance for Industry Consumer-Directed Broadcast Advertisements”), and “Advertising and Disclaimers 

(Special Rules for Television and Radio Ads: The ‘Stand By Your Ad’ Provision),” FEC, 

https://www.fec.gov/help-candidates-and-committees/advertising-and-disclaimers/ (“Advertising and 

Disclaimers (Special Rules for Television and Radio Ads: The ‘Stand By Your Ad’ Provision)”). 

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longer and is statistically significantly different than those of benchmark companies.219 

Therefore, my review indicates that Intuit’s disclosures are superior to those of benchmark 

companies on multimedia-specific dimensions. 

136. Understandable Language – In Section V.B above, I discussed the use of the simple 

returns language and how it effectively conveys the existence of eligibility limitations for 

TurboTax Free Edition (and other free offers). 

137. Overall, I find that Intuit’s disclosures in its Free TV Ads are in line with industry standards 

across the benchmark companies. Along every metric studied, which were drawn from the 

FTC’s own disclosure guidelines, Intuit is in line with benchmark companies. 

138. I conducted a similar review and benchmarking exercise for Intuit’s Free social media ads, 

using the Meta Ad Library. I benchmarked three Intuit social media ads that appeared in 

the Meta Ad Library and three ads for each benchmark company, where available. I provide 

the detailed results and a detailed description of my methodology in Appendix J. I again 

find that Intuit’s Free social media ads are in line with the benchmark companies’ social 

media ads with respect to their disclosures.220 

139. With respect to Intuit’s Free paid search ads, I note that search engines such as Google and 

Bing standardize the format of paid search ads so that companies do not have creative 

control over the paid search ad beyond what text is included in the display URL, headline, 

219 I performed a two-sample t-test for the null hypothesis of equality between the average number of seconds in 

which the disclosure is on the screen as a percentage of the total ad duration for benchmark companies and the 

same average computed for TY 2021 Intuit Free TV ads. The two-tailed test rejects the null hypothesis of 

equality between the averages computed across the two groups at the 5% (p-value of 0.0011). 

220 In Appendix J I show results from two t-tests demonstrating that Intuit’s disclosure height and disclosure 

duration are not statistically significantly different from those of benchmark companies. 

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and description, subject to character length limits.221 Therefore benchmarking Intuit’s Free 

paid search ads to the benchmark companies based on the FTC’s Guidelines of proximity 

and placement, prominence, and distracting factors would not make sense. 

140. Lastly, there is no readily available source from which to systematically retrieve and review 

the email ads of other companies, so I am therefore unable to benchmark Intuit’s Free email 

ads for TurboTax. However, I have reviewed all of the ads cited by Complaint Counsel and 

Ms. Shiller and, again, they all include a Simple Returns Disclosure. 

VI. INTUIT’S FREE ADS ARE ONE INITIAL SOURCE OF INFORMATION IN 

THE HIGH-INVOLVEMENT CONSUMER BUYING PROCESS FOR TAX 

PREPARATION AND WOULD BE UNLIKELY TO DECEIVE REASONABLE 

CONSUMERS 

141. Complaint Counsel’s argument appears to assume that reasonable consumers would see 

Intuit’s Free Ads, conclude from the ads that they could personally file for free—despite 

inherent skepticism about free filing, familiarity with TurboTax and other industry 

participants from previous years, the absence of any claim that everyone could file for free, 

and the industry standard disclosures in the ads—and based on that belief, proceed to the 

TurboTax website to file their tax returns, performing no additional research and ignoring 

additional disclosures on the website, including the Products & Pricing Page. This 

suggestion is unfounded and contrary to marketing research on the way reasonable 

consumers make decisions and how advertising plays a role in the Consumer Buying 

Process. 

221 “About Text Ads,” Google, https://support.google.com/google-ads/answer/1704389?hl=en (“About Text Ads”). 

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142. To the contrary, reasonable consumers are unlikely to be deceived by viewing Intuit’s Free 

Ads into believing that TurboTax was free for them when it was not, given the involved 

information search and buying process that culminates in filing one’s taxes, the inherent 

skepticism towards free offers, and consumers’ own familiarity with the tax preparation 

process. In addition to the industry standard disclosures discussed in Section V, reasonable 

consumers will encounter these ads in the context of their personal Consumer Buying 

Process, including their likely prolonged information search as well as their prior 

experiences with tax preparation and terms and conditions on free offers. 

A. Reasonable Consumers of Tax Preparation Services Are Typically Careful 

Buyers Who Make Informed Purchase Decisions 

143. Complaint Counsel’s theory appears to assume that consumers see a TurboTax TV ad and 

proceed immediately to paying TurboTax without conducting any other research or 

considering any other potential providers of tax preparation solutions. This theory flies in 

the face of the well-recognized Consumer Buying Process.222 The Consumer Buying 

Process is a five-stage model that describes the typical series of activities that result in 

purchase and post-purchase consumption (see Figure 21):223 

 Problem recognition. The Consumer Buying Process begins when the consumer 

recognizes a problem or need.224 Problem recognition may be triggered, for 

222 See e.g., Bettman, James R. et al., “Constructive Consumer Choice Processes,” Journal of Consumer Research, 

Vol. 25, December 1998, pp. 187-217 (“Constructive Consumer Choice Processes”), INTUIT-FTC-PART3-

000595235; Kotler and Keller (2016), p. 172; Kerin and Hartley (2020); and Perreault., et al. (2019). 

223 Zalani, Chintan, “Consumer Decision-Making Process Mastery,” The Ecom Academy, 2018, 

https://ecomacademy.com/consumer-decision-making-process/ (“Consumer Decision-Making Process 

Mastery”), accessed April 2, 2022, INTUIT-FTC-PART3-000600804; Wallace, Chris, “The 5 Stages of the 

Consumer Decision Making Process,” Zoovu, July 5, 2016, https://zoovu.com/blog/how-to-leverage-the-5-

stages-of-the-customer-decision-making-process/ (“The 5 Stages of the Consumer Decision Making Process”), 

accessed April 2, 2022, INTUIT-FTC-PART3-000601008. 

224 Kotler and Keller (2016), p. 173. 

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example, by receiving W-2s or similar forms in the mail, speaking to friends and 

family about taxes, or by seeing ads from tax return professionals or services. 

 Information search. In this stage, the consumer begins to search for information 

about how to solve the problem or meet the need. Consumers may receive 

information from a variety of sources during this stage, including commercial ads, 

research on public sources such as reviews or consumer-rating organizations, 

word-of-mouth, and prior experience.225 For example, taxpayers may seek 

information about a broad set of tax preparation options, including whether to use 

a CPA or tax professional or a DIY option. 

 Evaluation of alternatives. After the information search stage, a consumer 

narrows his or her potential choices down to a “consideration set” that includes 

the options the consumer is seriously considering for purchase.226 For example, a 

taxpayer may narrow his or her choices down to using an online e-filer or filing 

on paper and then focus on evaluating those options, and possibly returning to the 

information search stage to collect additional information. 

 Purchase decision. In this stage, the consumer selects the product or service to 

solve the problem or fulfill the need identified in the problem recognition stage 

and makes the purchase.227 For example, a taxpayer would select the relevant 

TurboTax product for his or her tax circumstances and pay (or not pay) for the tax 

preparation service. 

 Post-purchase behavior. The Consumer Buying Process continues after the 

purchase decision. Consumers learn first-hand and evaluate how well the product 

or service provides the benefits they seek, satisfies their needs and solves their 

problems. Consumers who are satisfied with their purchase are likely to become 

repeat purchasers.228 In this case, because taxpayers must file their tax returns 

every year, there are millions of taxpayers in the post-purchase stage throughout 

the year and their evaluation of their prior tax preparation experiences will inform 

their choices in subsequent years. 

225 Kotler and Keller (2016), p. 174. 

226 Kotler and Keller (2016), pp. 175-176. 

227 Kotler and Keller (2016), pp. 176-178. 

228 Kotler and Keller (2016), pp. 178-180. 

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Figure 21 

Consumer Buying Process229 

144. Consumers may pass through the Consumer Buying Process in their own personal way and 

may skip steps or backtrack throughout their purchase process.230 The complexity and 

expense of a product or service can impact the level of consumer involvement in the 

Consumer Buying Process. In the case of a financial product with significant downside risk 

(e.g., making a costly mistake preparing one’s tax return or failing to maximize 

deductions), consumers are likely to be highly motivated, highly involved, and risk averse 

in their Consumer Buying Process,231 particularly for low-income taxpayers for whom a 

229 Consumer Decision-Making Process Mastery; The 5 Stages of the Consumer Decision Making Process. 

230 Kotler and Keller (2016), p. 173. 

231 Assael, Henry, Consumer Behavior: A Strategic Approach, Boston, MA, Houghton Mifflin Company, 2004 

(“Assael (2004)”), INTUIT-FTC-PART3-000595153, pp. 90-91. 

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refund may be a larger share of annual earnings.232 Therefore, the selection of a tax 

preparation provider is a high-involvement process, in which consumers are likely to invest 

time and conduct research to ensure they are buying the right product for their personal 

needs. 

B. Prolonged Information Search Is Common for High-Involvement Products Like 

Tax Preparation 

145. Regardless of the ads they encounter, consumers have a number of potential tax return 

filing alternatives, including other online DIY products, assisted tax preparation products, 

and other options within the TurboTax Suite such as TurboTax Live and TurboTax Live 

Full Service. Each of these tax preparation solutions competes with operators across similar 

product offerings along several dimensions, including price, functionality, and service 

quality. For instance, the online DIY segment itself includes various differentiated products 

with varying price points, product features, levels of audit assistance, and other add-on 

services. 

146. As the consumer evaluates TurboTax and other alternatives, they can compare the features 

of different TurboTax products to each other and to products offered by competitors, all 

before making any purchase. In fact, the Hauser Purchase Driver Survey surveyed 

respondents who chose a new tax preparation provider or considered changing tax 

preparation providers for their TY 2020 taxes and found that 46.4 percent of respondents 

reported exploring tax preparation provider software or websites as part of their research 

232 See e.g., Daly, Lyle, “The Average Tax Refund: A Visual Guide to Your Money Back,” The Ascent, January 31, 

2020, https://www.fool.com/the-ascent/research/average-tax-refund/ (“The Average Tax Refund: A Visual 

Guide to Your Money Back”), accessed July 20, 2022, INTUIT-FTC-PART3-000599402. 

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process (the most common research factor selected by respondents).233 Of course, even 

customers who start using a TurboTax product can make a different filing choice up until 

the tax return is filed (including using a different tax preparation service altogether). 

147. Consistent with a high-involvement purchase process, the Hauser Purchase Driver Survey 

found respondents conduct substantial research before selecting a tax preparation provider 

or method, and do not simply rely on one or more ads to make a decision. On average, 

respondents who chose a new tax preparation provider or considered changing tax 

preparation providers for their TY 2020 taxes reported using 3 different sources of 

information in their research process, with 73.6 percent of respondents reporting using two 

or more sources of information when researching tax preparation methods.234 Only a small 

number of respondents (3 of 125) indicated that, in researching tax preparation methods / 

providers, they conducted that research solely using ads.235 

148. Moreover, the Hauser Purchase Driver Survey found 36.8 percent of respondents who 

chose a new tax preparation provider or considered changing tax preparation providers for 

their TY 2020 taxes read articles, rankings, or third-party reviews in their research into 

potential tax preparation methods and providers.236 Numerous, widely read third-party 

websites offer comparisons of leading DIY tax preparation services. Any taxpayer who 

does some online research on TurboTax products can also easily find third-party 

233 Hauser Report, Exhibit 11a. 

234 Hauser Report, Exhibit 12. 

235 Three respondents out of 125 (2.4 percent) in the Hauser Purchase Driver Survey reported that they only 

“Viewed Advertisements” and/or “Reviewed Marketing Emails” in response to closed-ended questions. See 

Hauser Report, ¶ 107. 

236 Hauser Report, Exhibit 11a. 

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information that TurboTax Free Edition can be used only to file simple tax returns and 

information about the meaning of simple tax returns in this context.237 For example: 

 The New York Times’ Wirecutter review of “The Best Tax Filing Software” 

separates its recommendations based on individual tax situations, comparing 

hiring a CPA or tax professional, H&R Block Free Online, and TurboTax Free 

Edition. The review recommends: (1) a CPA or tax professional for those with 

complicated returns such as those who are self-employed, have rental income, or 

bought and sold stocks; (2) H&R Block Free Online for those who have student 

loan debt or college tuition payments and an otherwise simple return; and (3) 

TurboTax Free Edition for those who do not meet the previous criteria.238 

 NerdWallet’s review of TurboTax 2022 products clearly states that “TurboTax 

offers a free version for simple tax returns only; it lets you file a Form 1040, 

claim the earned income tax credit, reconcile your advanced child tax credits and 

deduct student loan interest. Unlike last year, the free version no longer handles 

unemployment income reported on a 1099-G. The free package also can’t handle 

itemized deductions or schedules 1, 2, or 3 of Form 1040, which means it 

probably won’t work for you if you plan to do things such as deduct mortgage 

interest, report business or freelance income, or report stock sales or income from 

a rental property.”239 

 SmartAsset’s review of TurboTax 2022 products states that “For instance, if you 

have many different types of income, claim a number of different credits, have 

multiple tax forms to enter, are self-employed or own a business, you’ll pay more. 

But if you simply file a W-2, you’ll likely qualify for a free service. In addition, if 

you qualify for a free federal return, your state return will also be free, unless you 

file with multiple states.”240 

149. New York Times’s Wirecutter, NerdWallet, and SmartAsset are widely circulated websites 

relied on by consumers. In 2021, Wirecutter had 12 million monthly readers, NerdWallet 

237 Notably, the scope of Free Edition’s eligibility described on these websites is consistent with (and potentially 

sourced from) the disclosures found on turbotax.com. 

238 Pinola, Melanie, “The Best Online Tax Filing Software,” Wirecutter, February 15, 2022, 

https://www.nytimes.com/wirecutter/reviews/best-tax-software/ (“Pinola (2022)”), accessed July 29, 2022, 

INTUIT-FTC-PART3-000601013. 

239 TurboTax Review 2022, accessed July 22, 2022. 

240 Zhu, Emily, “TurboTax Review 2022,” SmartAssetTM, February 14, 2022, https://smartasset.com/taxes/turbotax-review (“TurboTax Review 2022”), INTUIT-FTC-PART3-000600813. This review further notes the 

specific other included forms: “Outside of the standard Form 1040, TurboTax’s Free Edition allows you to file 

the following: Form 1040-ES (estimated taxes), Form 1040-X (amended returns), Form 1095-A (health 

insurance marketplace statement), 1099-DIV (dividends and distribution income), 1099-INT (interest income), 

1099-R (retirement distributions), Schedule EIC (earned income tax credit), [and] Schedule 8812 (additional 

child tax credit).” 

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had 39 million monthly readers, and SmartAsset had more than 100 million monthly 

readers.241 Moreover, the users of these websites are the types of consumers who would be 

more likely to be comfortable enough with the internet to consider using an online tax 

preparation product. Research has shown that online research and reviews play a key role 

in a consumer’s purchase decision. For example, a 2016 Pew study found that 82 percent 

of U.S. adults read online ratings or reviews before purchasing items for the first time. The 

same study found 46 percent of U.S. adults felt the availability of customer ratings and 

reviews helped ‘a lot’ to make them feel confident about their purchases.242 

150. As a result of the high-involvement Consumer Buying Process, it is likely that a substantial 

number of consumers did not proceed directly from viewing a TurboTax ad to filing their 

taxes with TurboTax without encountering or investigating additional information sources. 

Reasonable consumers would be expected to do so. 

241 Aycock, Jason, “New York Times’ Wirecutter Moving To Subscription Service,” Seeking Alpha, August 31, 

2021, https://seekingalpha.com/news/3735810-new-york-times-wirecutter-moving-to-subscription-service 

(“New York Times’ Wirecutter Moving To Subscription Service”), INTUIT-FTC-PART3-000600847; 

“NerdWallet IPO: What you need to know about a 2021 public offering,” public.com, 

https://public.com/learn/nerdwallet-ipo-what-you-need-to-know (“NerdWallet IPO: What you need to know 

about a 2021 public offering”), INTUIT-FTC-PART3-000600067; Thrasher, Michael, “Advisor Referral 

Business Helps Lift SmartAsset to $1Billion Valuation,” RIAIntel, June 24, 2021, 

https://www.riaintel.com/article/b1sf2vm6cbw9q8/advisor-referral-business-helps-lift-smartasset-to-$1-billionvaluation (“Advisor Referral Business Helps Lift SmartAsset to $1Billion Valuation”), INTUIT-FTC-PART3-

000600986. 

242 Smith, Aaron and Monica Anderson, “2. Online Reviews,” Pew Research Center, December 19, 2016, 

https://www.pewresearch.org/internet/2016/12/19/online-reviews/ (“2. Online Reviews”), INTUIT-FTCPART3-000600272. 

243 Intuit, “ udy,” INTUIT-FTC-PART3-000602289, slide 22. 

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 as 

shown in Figure 22. 

Figure 22 

151. These findings suggest that ads play a relatively minimal role in how consumers ultimately 

select a tax preparation product. Instead, consumers are likely to consult a variety of 

sources of information and may test out multiple options.245 Examples from consumer 

deponents in their decision to use their tax preparation services include referrals from 

friends, Google searches, and satisfaction from previous use.246 

244 Intuit, “ INTUIT-FTC-PART3-000602289, slide 22. Int 

ee Intuit, “ ,” INTUIT-FTC-PART3-000602289, slide 17. 

245 See Section III.B.1. 

246 See Deposition, 28:4-6; Deposition, 27:5-9; Deposition, 19:5-16. 

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C. Advertising Represents Only One Piece of Information in the Consumer Buying 

Process 

152. Marketers target consumers throughout the Consumer Buying Process in different ways, 

depending on where each consumer is in the buying process. Consistent with this approach, 

. 

247 

153. Marketers often link their associated communications strategy with the marketing funnel, 

reflecting that there are more consumers who are targeted for awareness and general brand 

sentiment, attempting to lead consumers to investigate further, than the bottom of the 

funnel where a firm is hoping some share of the smaller number of consumers who are 

nearing the purchase decision will select their product.248 

154. A variety of different advertising strategies are used across this funnel – such as ads to 

build brand awareness, build brand equity, enhance consideration, educate consumers, 

direct consumers to the website, or to engage with prior customers. Importantly, both 

consumers and marketers expect that consumers new to a product category or brand will 

encounter an array of communications presenting increasingly targeted information. 

247 Cathleen Ryan, VP of Marketing at Intuit, testified that 

 Individual Deposition of 

Cathleen Ryan, In the Matter of: Intuit Inc., A Corporation, No. 9408, November 28, 2022 (“Ryan Individual 

Deposition (2022)”), 124:20-125-4. 

248 For example, Kotler and Keller describe the marketing funnel as the potential target market at each stage of the 

decision process, from merely aware to highly loyal. Kotler and Keller (2016), p. 141. 

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, as shown in Figure 23 below. 

Figure 23 

155. Ads reflect only one source of information considered by consumers in the Consumer 

Buying Process. Reasonable consumers engaged in the high-involvement Consumer 

Buying Process are likely to conduct research before selecting a tax preparation provider 

and are unlikely to weigh advertising as the single piece of relevant information on their 

search.250 

156. Consumers interact with brands, often repeatedly, across different media before ultimately 

making a purchase decision. Consider the following consumer journeys: 

249 Intuit, “ ,” April 2019, INTUIT-FTC-PART3-000601283, p. 11. 

250 Assael (2004), pp. 98, 104-106. 

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 Person A – asks a friend about their experience filing with TurboTax, then conducts 

a search on Google for a third-party review of different tax preparers, then sees a 

targeted display ad on Facebook, which takes Person A to the TurboTax website. 

 Person B – views a TurboTax TV ad, then sees an article when reading the 

newspaper about what to look for in choosing a tax preparer, then asks a friend 

about their experience filing with TurboTax, then types TurboTax.com into their 

web browser to land on the TurboTax website. 

157. As the examples above illustrate, different consumers will see different ads and learn about 

TurboTax in different ways. Much of this process is unobservable to Intuit: there is no 

meaningful way to track each consumer’s unique purchase journey from awareness of 

TurboTax to the TurboTax website to purchase. However, 

. Consistent with an 

involving and varied Consumer Buying Process, there is substantial variation in sources of 

inbound traffic. Figure 24 

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Figure 24 

158.

 Of course, some of these 

251 Intuit, “ INTUIT-FTC-PART3-000608576; Intuit, “

 June 2022, INTUIT-FTC-PART3-000602247, p. 27. 

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consumers may have seen advertising at some point in their Consumer Buying Process; 

159. 

. Academic research on search terms indicates that consumers who use brand 

search terms have a specific destination in mind and simply use paid search ads as a means 

to reach that destination.252 In other words, these are consumers who have already decided 

to go to the TurboTax website or specifically search for information about TurboTax. 

160. 

161. 

. 

162. In addition, I note that these statistics are not limited to Intuit’s free-related advertising. 

Intuit also has numerous ads, often focused on expert-assisted products, that do not include 

any references to filing for free. 

252 Kalyanam, Kirthi and Sridhar Narayanan, “Position Effects in Search Advertising and Their Moderators: A 

Regression Discontinuity Approach,” Marketing Science, Vol. 34, No. 3, May-June 2015, pp. 309-472 

(“Position Effects in Search Advertising and Their Moderators: A Regression Discontinuity Approach”), p. 393; 

Schultz, Carsten, “Informational,Transactional, and Navigational Need of Information: Relevance of Search 

Intention in Search Engine Advertising,” Information Retrieval Journal, Vol. 23, April 2020, pp. 117-135 

(“Informational,Transactional, and Navigational Need of Information: Relevance of Search Intention in Search 

Engine Advertising”). 

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. 

253 

For example: 

 The TY 2021 Superbowl Matchmaker TV ad focused on Intuit’s TurboTax Live 

product.254 

 Similarly in TY 2021, some online ads focused on Intuit’s TurboTax Live 

product, such as the Yahoo ad with a creative headline “Get Unlimited Tax Expert 

Advice and Answers” and body of “Get unlimited answers and advice from real 

tax experts right from the comfort of home, with TurboTax Live.”255 

 In TY 2022, some paid search results included: 

o “Get Rid Of The Guesswork And Have Confidence Filing With 

America’s Leader In Taxes. Tax Filing Is Fast And Simple With 

TurboTax®. See How Easy It Really Is Today. File On Any Device. 

Import Prior Year’s Data. File With Confidence. Audit Support 

Guarantee.”256 

o “File On Your Own, With Expert Help, Or Get A Full Service 

Experience. Only From TurboTax®. File Your Taxes On Your Own, Or 

File With Expert Help. TurboTax® Has What You Need. File On Any 

Device. Tax Experts Available. Audit Support Guarantee. Import Prior 

Year’s Data.”257 

In TY 2021 and TY 2022, email communications included prompts early in tax 

season to “get a head start on this year’s taxes,” as well as reminders about the tax 

deadline towards the end of tax season (“final weekend to file”).258 

253 Cathleen Ryan, VP of Marketing at Intuit, testified that 

 Ryan Individual Deposition 

(2022), 124:20-125:4. See also Deposition of Jennifer Crosby, In the Matter of Intuit Inc., A Corporation, 

Docket No. 9408, November 30, 2022 (“Crosby Deposition”), 119:4-9 

254 “TurboTax Live 2022 Super Bowl Commercial: Matchmaker,” 

https://www.youtube.com/watch?v=JFFmnRg1CmE (“TurboTax Live 2022 Super Bowl Commercial: 

Matchmaker”). 

255 Intuit, “ ,” INTUIT-FTC-PART3-000490338. 

256 “Get Rid Of The Guesswork,” Google Search, https://www.google.com/search?q=turbotax (“Get Rid Of The 

Guesswork”), accessed January 4, 2023. 

257 “File On Your Own,” Google Search, https://www.google.com/search?q=turbotax (“File On Your Own”), 

accessed January 4, 2023. 

258 “Get a sneak peek at your refund!,” Intuit, December 29, 2022 (“Get a sneak peek at your refund!”). “Tax 

Deadline Is Approaching. Only 4 Days Left to File Your Taxes,” Intuit, April 14, 2022 (“Tax Deadline Is 

Approaching. Only 4 Days Left to File Your Taxes”). 

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D. Consumers Encounter Many Offers for Free Products or Services and 

Demonstrate Skepticism and an Expectation of Terms and Conditions that 

Describe Accessing or Keeping the Free Offer 

163. Reasonable consumers viewing Intuit’s Free Ads do not do so in a vacuum. Instead, they 

would consider these ads in the context of their prior experiences and expectations 

regarding free goods and services as well as their personal Consumer Buying Process for 

tax preparation services. 

164. Consumers regularly encounter a variety of free product offerings across a range of goods 

and services. Examples of common free product offerings include Buy One Get One Free 

(“BOGO”), Free for a Limited Time, Free with Purchase, and Free Tier of Service offers. 

165. Consumers can expect unique terms and conditions of free product offerings based on the 

type of offering, the company responsible for the offer, the product itself, and 

characteristics of the consumer: 

 BOGO pricing allows customers to receive a free product after buying a product 

usually of equal or greater value.259 93 percent of shoppers have taken advantage 

of BOGO promotions at least once.260 

 Free for a Limited Time offers include free trials where free introductory pricing 

is offered for premium content, with the regular pricing kicking in after some 

259 For example, Payless Shoes gives consumers the opportunity to buy one pair of shoes and get one free. See 

“BOGO,” Payless Shoes, https://www.payless.com/bogo (“BOGO”), INTUIT-FTC-PART3-000600080; “Buy 

One, Get One Free: The Marketing Strategy to Boost Sales for E-commerce,” Mage Solution, 

https://magesolution.com/buy-one-get-one-free-the-sales-strategy/ (“Buy One, Get One Free: The Marketing 

Strategy to Boost Sales for E-commerce”), INTUIT-FTC-PART3-000600020. 

260 A survey of shopper responses to BOGO and free promotions with 673 respondents from 2012. “Shopper 

Response to BOGO/Free Promotions,” AMG Strategic Advisors, February 2012, https://members.alanational.org/assets/research_center/Hot_Topic_BOGO_freeFINAL.pdf (“Shopper Response to BOGO/Free 

Promotions”). 

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number of months. 261 80 percent of all retail subscribers in the U.S. first used 

their subscriptions via a free trial.262 

 Free with Purchase offers give customers a free sample or gift with purchase, a 

common offering in the retail and makeup industries.263 Marketers spend over $2 

billion annually promoting sampling.264 

 Free Tier of Service offers give customers free access to content with inclusions 

of ads or certain limitations that paying customers are not subject to. Such offers 

are common in music and TV streaming services.265 More than half of all Spotify 

users have the free version of the app.266 

 Free offers or discount pricing sometimes only apply to consumers of a certain 

age or status. Many companies offer discount pricing for senior citizens, children, 

261 Verizon sells a “1 Gig” Fios Internet plan that includes Disney+ for 6 months for free, and $7.99 afterwards. See 

“Get Verizon Fios,” Verizon, https://www.verizon.com/home/bundles/fios (“Get Verizon Fios”), INTUIT-FTCPART3-000600602. 

262 Survey on share of customers who used a free trial to obtain at least one retail subscription since March 2020 in 

Q4 2021. Draws from a census-balanced panel of 2,424 adult U.S. consumers and a complementary study in 

which PYMNTS researched the online subscription sign-up processes of 206 subscription commerce providers 

across more than nine industries. “Subscription Commence Conversion Index: The Exclusive Access Effect 

Edition,” PYMNTS, November 2021, https://www.pymnts.com/wp-content/uploads/2021/11/PYMNTSSubscription-Commerce-Conversion-Index-November-2021.pdf (“Subscription Commence Conversion Index: 

The Exclusive Access Effect Edition”)29. 

263 Clinique offers customers up to six free samples based on how much they spend. See “Offers,” Clinique, 

https://www.clinique.com/offers (“Offers”), INTUIT-FTC-PART3-000600074. 

264 “According to VSS Communications Industry Forecast, marketers spent $2.2 billion on sample marketing in 

2009.” “The Beginner’s Guide to Free Sample Marketing To Promote Your Products,” Linchpin SEO, October 

1, 2022, https://linchpinseo.com/free-sample-marketing-guide/ (“The Beginner’s Guide to Free Sample 

Marketing To Promote Your Products”), accessed January 11, 2023. 

265 Spotify, for example, gives listeners the ability to listen to a “free” version with ads. See “Play millions of songs 

and podcasts, for free,” Spotify, https://www.spotify.com/us/free/ (“Play millions of songs and podcasts, for 

free”), INTUIT-FTC-PART3-000600277/; “Spotify is testing a less restrictive ad-supported tier costing $.99 a 

month,” The Verge, https://www.theverge.com/2021/8/3/22607203/spotify-plus-ad-supported-tier-unlimitedskips-on-demand-listening (“Spotify is testing a less restrictive ad-supported tier costing $.99 a month”); 

Peacock, NBC’s streaming service, has a free tier but limits high-profile and new content to customers who use 

the paid version. See “Peacock: What’s Free, What’s Paid and What Else to Know,” CNET, August 19, 2022, 

https://www.cnet.com/tech/services-and-software/peacock-whats-free-whats-paid-and-what-else-to-know/ 

(“Peacock: What’s Free, What’s Paid and What Else to Know”), INTUIT-FTC-PART3-000600083; “Choose a 

Plan,” Peacock, https://www.peacocktv.com/plan-picker (“Choose a Plan”), INTUIT-FTC-PART3-000600082. 

266 Wanjala, Alvin, “How Many Users Does Spotify Have?,” MUO, August 3, 2022, 

https://www.makeuseof.com/how-many-users-spotify-has/ (“How Many Users Does Spotify Have?”), accessed 

October 12, 2022. 

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veterans, first responders, students, or first-time customers.267 At Holiday Inn, for 

example, children can stay with parents and eat at the hotels for free.268 

166. Each of these offerings offer some aspect of a product or service for free with limitations, 

restrictions, or requirements to access the free product. As a result, consumers routinely 

encounter free offers with restrictions. Consumers’ prior experiences with these free offers 

provide context for their interpretation and expectations when faced with other free offers. 

Consumers understand that for-profit companies need to make money.269 In fact, multiple 

consumers deposed in this matter indicated that they understood that, as a for-profit 

company, Intuit could not offer all of its products for free.270 

267 Gill, Kristine, “Are You Eligible for These Special Discounts? Here’s How to Find Out So You Don’t Miss 

Out,” Real Simple, June 22, 2022, https://www.realsimple.com/work-life/money/saving/eligible-specialdiscounts (“Are You Eligible for These Special Discounts? Here’s How to Find Out So You Don’t Miss Out”). 

Tarlton, Amanda, “100 Popular Retailers That Offer A Discount To First-time Customers,” USA Today, January 

7, 2021, https://www.usatoday.com/story/tech/reviewedcom/2021/01/07/100-retailers-offer-discount-your-firstpurchase/6563942002/ (“100 Popular Retailers That Offer A Discount To First-time Customers”). Nelson, 

Dustin, “Everywhere You Can Get Free Food for Kids Right Now,” Thrillist, October 20, 2022, 

https://www.thrillist.com/news/nation/free-food-kids-meal-deals (“Everywhere You Can Get Free Food for 

Kids Right Now”). 

268 “Kids Stay & Eat Free,” Holiday Inn Hotels & Resorts, 

https://www.ihg.com/holidayinn/content/us/en/offers/kids-free (“Kids Stay & Eat Free”), accessed January 2, 

2023. 

269 Studies find that consumers regard higher prices due to increased costs as fair, revealing that they understand 

that for-profit companies need to make money on the products and services that they sell. See Kahneman, 

Daniel et al., “Fairness as a Constraint on Profit Seeking: Entitlements in the Market,” The American Economic 

Review, Vol. 76, No. 4, September 1986, pp. 728-741 (“Fairness as a Constraint on Profit Seeking: Entitlements 

in the Market”), INTUIT-FTC-PART3-000595424, p. 728; Kalapurakal, Rosemary et al., “Perceived Price 

Fairness and Dual Entitlement,” Advances in Consumer Research, Vol. 18, 1991, pp. 788-793 (“Perceived Price 

Fairness and Dual Entitlement”), INTUIT-FTC-PART3-000595439, p. 788. 

270 Multiple Intuit consumer deponents acknowledge that as a for-profit company, Intuit cannot offer all its 

, Docket No. 9408, September 29, 2022 (“ 

products for free. See Deposition, 14:12-15:6, Deposition, 37:17-20; Deposition of 

In the Matter of Intuit Inc., A Corporation

Deposition”), 26:23-24:20; Deposition of 

No. 9408, October 5, 2022 (“

, In the Matter of Intuit Inc., A Corporation, Docket 

 Deposition”), 14:7-18; Deposition, 20:12-17, 43:17-44:4; 

Deposition, 22:21-23:3. Additional consumer deponents acknowledge Intuit as a “private business,” and 

, Docket No. 9408, November 3, 2022 ( 

therefore cannot offer all its products for free. See Deposition, 22:11-23-22; Deposition of 

In the Matter of Intuit Inc., A Corporation Deposition”), 

20:11-16. 

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167. Because reasonable consumers expect companies to monetize their products, they often 

display skepticism when faced with offers for free products. Per Kamins et al. (2009): 

Consumers commonly consider a firm’s motive for the prices it sets 

[...] That should be particularly true for a freebie since getting a 

product for free is an implausibly good deal [...] Consumers realize 

that firms intend to profit from their sales and integrate their 

assessments of a firm’s likely return in their price perceptions. Firms 

cannot profit unless they offer products commensurate with their 

value, so consumers may wonder, ‘How can firms profitably give 

away free products?’ Consumers’ responses to this question may 

lead them to discount the deal’s value as they may make negative 

inferences about a firm’s offering of a freebie.271 

168. In a survey published by Frontier in 2021, 18 percent of respondents indicated that they do 

not trust free trial offers in general, while 41 percent of respondents indicated that trust 

depended on the service itself or who was offering the service.272 

271 Kamins, Michael et al., “Promotional Bundles and Consumers’ Price Judgments: When the Best Things in Life 

Are Not Free,” Journal of Consumer Research, December 2009, pp. 660-670 (“Promotional Bundles and 

Consumers’ Price Judgments: When the Best Things in Life Are Not Free”). 

272 A survey of consumer habits related to free trials comprised of 1,000 respondents (16-54+) in 2021. Quach, 

Karen, “Survey: How Many Americans Are ‘Free Trial Hopping?’,” Frontier, July 2021, 

https://go.frontier.com/media-center/trial-hopping-survey/ (“Survey: How Many Americans Are ‘Free Trial 

Hopping?’”). 

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169.

 For example: 

170. This skepticism is an important background to how consumers interpreting Intuit’s Free 

Ads react. Many consumers, including those who qualify to file for free, simply will not 

believe the product is truly free, regardless of what Intuit says. As a result, reasonable 

consumers are unlikely to assume, without research, that TurboTax is free for them. 

171. Dr. Novemsky has speculated that “modern consumers, particularly those who are familiar 

with online products, are not inherently skeptical that a product can be free, as they have 

been conditioned by years of exposure to numerous free and ‘freemium’ products” like 

Google or Facebook.276 However, even products like Google and Facebook that Dr. 

Novemsky references as free are monetized through advertising. Contrary to Dr. 

Novemsky’s suggestion that such online services reflect a novel consumer experience, 

273 Intuit, “ ,” INTUIT-FTC-PART3-000601645, p. 21. 

274 Intuit, “ March 2019, INTUIT-FTC-PART3-000602709, p. 17. 

275 Intuit, “ 

p.15. 

,” October 2017, INTUIT-FTC-PART3-000601542, 

276 Novemsky Report, ¶ 81. 

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consumers have encountered ad-supported free services like TV and radio for decades. The 

lack of any advertising on the TurboTax website demonstrates that the product is not 

monetized through advertising. 

172. Dr. Novemsky cites to a 2020 study of four preliminary versions of Free TV ads as 

evidence that exposure to Intuit’s TV ads “with ‘free’ messaging causes an increase in 

viewers’ perceptions that they can use TurboTax for free.”277 In fact, this very document 

specifically references that “ 

. 

278 

173. For example, 

174. Consumers’ familiarity with restrictions on free offers and general skepticism around free 

offers increases the likelihood that they will expect and attend to restrictions on Intuit’s 

free offers. 

175. As a result of the industry standard disclosures in Intuit’s Free Ads, combined with the 

high-involvement Consumer Buying Process and consumers’ prior experiences with tax 

preparation and free product offers, it is unlikely that reasonable consumers would be 

277 

278 See Intuit, “ ,” September 2020, INTUIT-FTC-PART3-000490565 (GX 460), pp. 

20 and 28. 

,” September 2020, INTUIT-FTC-PART3-000490565 (GX 460), p. 28. 

Novemsky Report, ¶ 97. 

279 Intuit, “ 

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deceived by Intuit’s Free Ads into believing they could necessarily file their personal tax 

return for free. 

VII. THE TURBOTAX WEBSITE PROVIDES INFORMATION IN A CLEAR AND 

TIMELY MANNER 

176. Regardless of the specific Consumer Buying Process and ads viewed, all customers must 

go to the TurboTax website to file their taxes using the online version of TurboTax. 

Therefore, the TurboTax website is one of the few steps that all consumers have in common 

during the purchase process. The TurboTax website provides detailed information about 

the TurboTax Suite, including pricing for all TurboTax products and add-ons, 

recommendations for the appropriate product for individual tax situations, and 

qualification requirements for Free Edition. 

A. The TurboTax Website Provides Clear Information About the TurboTax 

Product Lineup and Discloses Up Front that Free Edition Is Not Appropriate for 

All Tax Situations 

177. In this section, I review four key webpages on the TurboTax website that reasonable 

consumers are likely to visit during the course of deciding to use TurboTax or while 

preparing their taxes with TurboTax. I review in detail: 

a. The TurboTax homepage (likely the first stop for any visitor to the TurboTax 

website); 

b. The Simple Returns Pop-up (a pop-up describing the qualification requirements for 

Free Edition in detail); 

c. The Products & Pricing Page (a page summarizing the full TurboTax Suite that all 

new customers are routed to); and 

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d. The Free Edition Landing Page (a page with detailed information about Free 

Edition). 

178. In this section, I review the TurboTax website as of TY 2021, including updated pages for 

TY 2022. In Appendix K, I review the same pages as they existed in prior years, TY 2015 

through TY 2020. I note that throughout this period of time, Intuit has consistently included 

disclosures regarding the qualifications to file taxes with TurboTax for free.280 

179. Each of these pages consistently includes disclosures reflecting the eligibility requirements 

for Free Edition. Since TY 2016, the Simple Returns Disclosure has appeared proximate 

to any claim regarding a free offer, with more detail available in the hyperlinked Simple 

Returns Pop-up.281 Of note, both the academic literature and the FTC Guidelines relating 

to online consumer disclosures note that keeping a disclosure short and prominently 

displayed increases the likelihood that consumers notice the disclosure and are able to 

understand and recall this information.282 The FTC guidelines relating to proximity and 

placement of a disclosure also note that “if the details about the additional fees are too 

complex to describe adjacent to the price claim, those details may be provided using a 

hyperlink [...] [and] [t]he hyperlink should appear adjacent to the price.”283 

180. The Simple Returns Disclosure puts consumers on notice that there are eligibility 

requirements pertaining to tax complexity, and the hyperlink provides detailed 

requirements that would be infeasible to display proximate to every “free” offer. Having a 

280 See Appendix K. 

281 In TY 2015, there was simple returns language on the website, but there was no pop-up. See Appendix K. 

282 FTC Guidelines, 2013, p. 17; OECD (2018), pp. 24-25. 

283 FTC Guidelines, 2013, pp. 10-11. 

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lengthy disclosure on the top of the Products & Pricing Page that lists each IRS form that 

would or would not qualify as a simple tax return would be unwieldy and may be 

counterproductive to consumer understanding.284 

1. Homepage 

181. For new users, the TurboTax homepage (i.e., turbotax.intuit.com) features a login, a highlevel product comparison, customer reviews, and, at the bottom of the page, a roadmap of 

the TurboTax website. I understand that there are multiple versions of the TurboTax 

homepage active at any time: I have chosen a version that emphasized free tax filing for 

the purposes of assessing Complaint Counsel’s allegations (see Figure 25). However, other 

versions emphasize the different types of expert help available (e.g., “Your taxes, your 

way: Do it yourself, get expert help, or hand it off start to finish - let’s get your taxes done 

right”).285 

284 FTC Guidelines, 2013, p. 15. 

285 These other versions that emphasize different types of expert help available would not have the reinforcing 

“simple tax returns only” disclosure, as it would not be applicable to the highlighted offer. 

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Figure 25 

TurboTax Homepage in TY 2021286 

182. The version of the homepage emphasizing free filing says, “Last chance to file for FREE 

with expert help.” It then includes a disclosure noting “Simple tax returns only” that is 

hyperlinked to a pop-up describing what qualifies as a simple tax return as well as a 

disclosure that this represented a limited time offer, both of which precede and appear to 

have larger font than the proximate “File for $0” text within the red button.287 The Simple 

Returns Disclosure is blue on a solid white background, indicating that it is a hyperlink (as 

these are often displayed in blue) and making the disclosure stand out relative to the black 

286 “Last Chance to File for Free With Expert Help: Simple Tax Returns Only,” Intuit, https://turbotax.intuit.com/ 

(“Last Chance to File for Free With Expert Help: Simple Tax Returns Only”), accessed March 31, 2022, 

INTUIT-FTC-PART3-000600599. 

287 I note that at the time of this screenshot, there was an active promotion to motivate taxpayers to file by March 

31, 2022. 

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text used elsewhere. In line with testimony from multiple consumer deponents, consumers 

are familiar that this type of formatting indicates a hyperlink.288 

183. The current TurboTax homepage for TY 2022 is shown below in Figure 26. The homepage 

highlights the different levels of assistance available to customers choosing from the 

TurboTax Suite: “Your taxes, your way; Do it yourself, get expert help, or hand it off start 

to finish—let’s get your taxes done right.” 

184. The homepage also includes an offer to use TurboTax Live Basic for free for early filers 

with three disclosures: “Simple tax returns only. See if you qualify. Must file by 3/31.” The 

“See if you qualify” text is in blue, indicating it is a hyperlink, which leads to the Simple 

Returns Pop-up.289 This updated language even more strongly suggests to customers that 

not everyone can file for free with TurboTax: “see if you qualify” indicates that there are 

specific qualification requirements (“qualify”) and that not everyone qualifies (through use 

of the word “if”) and provides guidance on how to identify whether users qualify by 

clicking the blue hyperlink to learn more about eligibility restrictions. 

288 Deposition, 17:14-18:7; Deposition, 93:12-17; Deposition, 64:3-11; Deponent 

refers to this blue text as a “hypertext,” similarly noting that is “a link to another page embedded in 

normal text,” Deposition, 28:16-24. 

289 “TurboTax Official Site: File Taxes Online, Tax Filing Made Easy,” Intuit, https://turbotax.intuit.com/ 

(“TurboTax Official Site: File Taxes Online, Tax Filing Made Easy”), accessed December 28, 2022. 

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Figure 26 

TurboTax Homepage in TY 2022290 

185. The individual situations discussed in the Simple Returns Pop-up are now also presented 

towards the bottom of the homepage, in addition to in the pop-up (see Figure 27).291 

290 TurboTax Official Site: File Taxes Online, Tax Filing Made Easy. 

291 TurboTax Official Site: File Taxes Online, Tax Filing Made Easy. 

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Figure 27 

TurboTax Homepage in TY 2022 (Continued)292 

2. Simple Returns Pop-up 

186. The Simple Returns Pop-up describes the specific tax situations covered and not covered 

by Free Edition, as well as information responding to the question “How does TurboTax 

make any money?” See Figure 28. 

292 TurboTax Official Site: File Taxes Online, Tax Filing Made Easy. 

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Figure 28 

Simple Returns Pop-up in TY 2021293 

187. This pop-up clearly describes the qualification requirements and is available from links 

anywhere on the TurboTax website that relate to Free Edition or free offers (e.g., three 

places on the Products & Pricing Page alone – see Figure 33, below). On the homepage, 

this pop-up is hyperlinked to the “Simple tax returns only” or “See if you qualify” language 

and the situations covered are displayed in full at the bottom of the page as noted above in 

Figure 27. 

. 

294 

293 “‘Personal Taxes Online: Free Edition’ pop-up,” Intuit, https://turbotax.intuit.com/personal-taxes/online/ 

(“‘Personal Taxes Online: Free Edition’ pop-up”), INTUIT-FTC-PART3-000600270, accessed March 16, 2022. 

294 

See Intuit, “ 

September 27, 2021, INTUIT-FTC-PART3-000490342, p. 32. 

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188. Multiple consumer deponents provide supporting testimony regarding Intuit’s use of 

hyperlinks to provide more information about what constitutes simple returns on their 

website.295 

189. Figure 29 and Figure 30 below contain the Simple Returns Pop-Up as of TY 2022. 

Figure 29 

Simple Returns Pop-up in TY 2022 

 Deposition, 17:6-18:7; Deposition, 64:5-11. Deposition, 28:16-29:10. 

114 

295
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Figure 30 

Simple Returns Pop-up in TY 2022 (Continued) 

190. Notably, Dr. Novemsky used similar language in screening his survey respondents and 

asserts that respondents were able to understand the language. For example, potential 

survey respondents were asked whether they “earned income...from 

unemployment...stock sales, or rental properties” or “had...plans to itemize deductions,” 

which would qualify them for participation in the survey.296 Based on a pretest, Dr. 

Novemsky claims that, “by and large, the respondents had no difficulty understanding the 

survey as [Dr. Novemsky] designed it and were able to answer the questions without 

difficulty,” and that the “questions [he] asked, the answer choices [he] presented, and the 

instructions [he] provided were clear.”297 

296 Novemsky Report, ¶ 21, FN 19. 

297 Novemsky Report, ¶ 58. 

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3. Free Edition Landing Page 

191. In addition to the homepage, each TurboTax product has its own product-specific landing 

page. The Free Edition landing page provides additional details on Free Edition (see Figure 

31). The Free Edition landing page can be accessed in many ways including: (1) by clicking 

“Free Edition tax filing” under “Online software products” from the bottom of the 

Homepage, (2) by clicking “Learn more” under the Free Edition panel of the Products & 

Pricing Page, or (3) directly from certain internet searches. The Free Edition landing page 

provides information on how to get started with Free Edition, including additional 

information to help consumers determine if Free Edition is the right product for their tax 

situation including product features, customer reviews, tax form requirements, operating 

systems/browser requirements, and links to help and support.298 

298 “Why use TurboTax Free Edition?,” Intuit, April 1, 2022, 

https://web.archive.org/web/20220401142411/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“Why use TurboTax Free Edition?”). 

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Figure 31 

Free Edition Page in TY 2021299 

192. The Free Edition landing page has also been updated for TY 2022. As on the Homepage 

and Products & Pricing Page, the hyperlink for the Simple Returns Pop-up was updated to 

read, “See if you qualify,” encouraging customers to learn more about the eligibility 

restrictions for Free Edition. In addition, the image of the laptop stating, “FREE; $0 Fed, 

$0 State, $0 To File; For simple tax returns only,” was updated to also include the additional 

disclosure, “Not all taxpayers qualify” (see Figure 32). Towards the bottom of the page, 

299 Why use TurboTax Free Edition?. 

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the situations described in the Simple Returns Pop-up are also displayed, similar to the 

homepage (see Figure 27).300 

Figure 32 

Free Edition Page in TY 2022301 

4. Products & Pricing Page 

193. The Products & Pricing Page (see Figure 33 below) is one of the primary TurboTax 

webpages and can be accessed in a number of ways, including: (1) by clicking any product 

300 “Why Use TurboTax Free Edition?,” Intuit, https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“Why Use TurboTax Free Edition?”), accessed December 28, 2022. 

301 Why Use TurboTax Free Edition?. 

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described at a high-level on the TurboTax homepage; (2) as the first page for a new log-in; 

and (3) by clicking “Pricing” at the top of the TurboTax website at any time (including 

from the homepage).302 

. 

303 

302 In TY 2021, rather than clicking “Pricing” at the top of the TurboTax website at any time, the Products & 

Pricing page could be accessed by clicking “Products & Pricing” from the “File your own taxes” drop down at 

the top of the TurboTax website at any time. 

,” October 2017, INTUIT-FTC-PART3-000601542, 

p. 71. 

303 Intuit, “ 

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Figure 33 

Products & Pricing Page in TY 2021304 

194. The Products & Pricing Page clearly lists the price for each paid product and indicates that 

state returns would incur an additional fee, near the same place Free Edition indicates that 

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it is $0 for simple tax returns only, and all proximate to the button to begin the return in 

that product. This design makes price points transparent, limits distracting factors in the 

disclosure, and repeats the relevant disclosure as suggested by the FTC Guidelines and the 

academic literature.305 The price point of each product is listed right above where the 

potential customer has to take action. The proximity and prominence of price placement 

promote a “clear and conspicuous disclosure.”306 

195. As with the TurboTax homepage, any references to Free Edition or a free offer include 

disclosures and hyperlinks to the Simple Returns Pop-up. The Free Edition tab on the 

Products & Pricing Page includes three separate hyperlinks to the Simple Returns Pop-up. 

196. The current Products & Pricing Page has been updated for TY 2022. The Free Edition tab 

of the bottom panel again includes three hyperlinks to the Simple Returns Pop-up, but with 

two of them updated to read, “See if you qualify,” encouraging customers to click the 

hyperlink and learn more about eligibility restrictions (see Figure 34 below).307 

304 “Personal Taxes Online,” Intuit, accessed April 3, 2022. 

305 See Section V.B and Section V.C. 

306 FTC Guidelines, 2013, p. i (“In evaluating whether a disclosure is likely to be clear and conspicuous, 

advertisers should consider its placement in the ad and its proximity to the relevant claim.”). 

307 Products & Pricing Page in Tax Year 2021, as of February 1, 2022. 

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Figure 34 

Products & Pricing Page in TY 2022308 

197. Like on the homepage, the Products & Pricing Page in TY 2022 now also presents the 

situations covered as described in the Simple Returns Pop-up towards the bottom of the 

screen (see Figure 27 above).309 

308 Products & Pricing Page in Tax Year 2021, as of February 1, 2022. 

309 Products & Pricing Page in Tax Year 2021, as of February 1, 2022. 

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198. After viewing the Products & Pricing Page, if a customer who does not qualify for Free 

Edition chooses to start in Free Edition, it is likely that they would do so knowing that there 

was a good chance they may not qualify, or at least would not have a reasonable expectation 

that they would be able to file for free. In order for a customer who does not qualify for 

Free Edition to decide to start in Free Edition, they must either: (1) ignore the product 

information, Simple Returns Pop-up, and recommendation buttons entirely; (2) only select 

recommendation buttons that would qualify them for Free Edition even though their tax 

situation was more complex; or (3) select recommendation buttons that would not qualify 

them for Free Edition but disregard the recommendation. 

B. The TurboTax Website Minimizes the Amount of Time for Consumers to Find 

the Appropriate Product for Their Tax Situation and Provides Clear 

Information Throughout the Process 

199. Complaint Counsel allege that consumers are told that they do not qualify for Free Edition 

only “after investing time and effort gathering and inputting into TurboTax their sensitive 

personal and financial information.”310 In fact, consumers are provided with tools to 

determine their eligibility throughout the process, and the website immediately informs 

them of their eligibility once they enter information sufficient to identify that eligibility. 

Not only does the TurboTax website provide detailed information up front, including clear 

disclosures proximate to any reference to a free offer with hyperlinks to more details, but 

it also contains functionality to assist potential customers in identifying the appropriate 

product for their personal tax situation before they enter any information. 

310 Complaint Counsel’s Motion for Summary Decision, United States of America before the Federal Trade 

Commission in the Matter of: Intuit Inc., A Corporation, Respondent, Docket No. 9408, May 6, 2022 (“Motion 

for Summary Decision”), INTUIT_13_00000458, pp. 4-5. 

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200. Figure 35 

. 

Figure 35 

1. The TurboTax Website Contains Functionality to Direct Customers to the 

Appropriate Product for Their Tax Situation 

201. For customers who may want additional assistance in selecting a product, rather than 

simply reading the descriptions, the Products & Pricing Page includes a SKU Selector that 

includes twelve buttons that relate to common tax situations that might qualify a taxpayer 

for a certain type of product. The screening questions allow the TurboTax software to 

recommend a TurboTax product to fit the potential customer’s needs.311 As the potential 

customer checks boxes, the software updates its recommendation, which appears in the 

311 “Personal Taxes Online,” Intuit, accessed July 20, 2022. 

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bottom panel of the Products & Pricing Page (see Figure 33). For example, if a taxpayer 

indicates that they rent their home, have a job with W-2 income, and have children or 

dependents, the website suggests Free Edition, which still includes the “For simple tax 

returns only” hyperlink (see Figure 36 below). 

Figure 36 

Initial Screening Questions312 

202. If, however, the taxpayer indicates that they have a more complex tax situation, for example 

because they have sold stock or own a small business, the website suggests a product 

312 “Personal Taxes Online,” Intuit, accessed July 20, 2022. 

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consistent with that information. For example, if a customer indicates that they own a small 

business, TurboTax will recommend TurboTax Self-Employed which covers personal and 

business income and expenses. 

203. Contrary to Complaint Counsel’s assertion that consumers must enter sensitive personal 

information to find out whether they qualify for Free Edition, the Products & Pricing Page 

appears very early in the purchase process, before a consumer has to enter any personal 

information at all. As soon as a customer navigates to the TurboTax website and clicks on 

a prompt to start their taxes (including the prompt to “start for free”) they are immediately 

directed to the Products & Pricing Page. New customers are unable to start their tax returns 

without encountering this webpage. 

313 

204. 

. 

314 

313 Intuit, “

“ 

314 Intuit, “ 

 June 2022, INTUIT-FTC-PART3-000602247, p. 36; Intuit, 

,” October 2017, INTUIT-FTC-PART3-000601542 p. 71. 

,” INTUIT-FTC-PART3-000601811, pp. 73. 

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. 

315 

The fact that customers are unable to begin their returns without first passing through the 

Products & Pricing Page and encountering the information it provides, is further evidence 

that Intuit’s marketing is unlikely to deceive consumers into believing that TurboTax is 

free for all tax situations, but rather is designed to provide consumers with information 

necessary to start in the appropriate product for their tax situation. 

205. Providing this information with the user-friendly SKU Selector tool is consistent with Intuit 

approaching its relationship with potential customers through a Customer Lifetime Value 

lens. It is in Intuit’s best interest to match potential customers to the appropriate product 

for their tax situation as soon as possible in their purchase journey to minimize any 

disappointment or negative experiences. 

206. Evidence from Intuit’s business documents and detailed customer-level data indicate that 

. Figure 37 

. 

315 ntuit, “

 June 2022, INTUIT-FTC-PART3-000602247, p. 4. 

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Figure 37 

207.

 (see Figure 38).317 

Figure 38 

316 Intuit customer-level data, INTUIT-FTC-PART3-000608571-2. See also, INTUIT-FTC-PART3-000603002. 

317 

Intuit customer-level data, INTUIT-FTC-PART3-000608571-

2. See also, INTUIT-FTC-PART3-000603029. 

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208. This is consistent with statistics showing that in TY 2019, only of TurboTax 

customers encountered a required upgrade screen.318 Such statistics likely overstate the 

number of taxpayers who expected to file for free using such a solution, as some consumers 

may choose to start with Free Edition “just to see” if they are eligible. In fact, the New 

York Times’ Wirecutter review of “The Best Tax Filing Software” for TY 2021 advised 

that “we think most people should start with the Free Edition. Even if you might have some 

deductible expenses, such as mortgage interest or charitable donations, it’s better to start 

here and upgrade to Deluxe only if you’re required to.”319 Consumers who may not expect 

to be eligible for Free Edition may nevertheless choose to start in Free Edition just in case 

they are eligible. 

2. Upgrade Screens Inform Customers as Early as Possible of a Required 

Upgrade, Minimizing the Time and Effort Customers Spend Before 

Encountering an Upgrade Screen 

209. Reasonable consumers using the interactive SKU Selector or reading the Products & 

Pricing Page to select the appropriate product for their tax situation can identify the 

appropriate product with a few simple clicks of their mouse, without entering any personal 

information or investing meaningful time in the process. The TurboTax website provides 

all of this information up front, and all of it is accessible without even making a TurboTax 

account. 

210. Even if customers ignore the detailed product information and skip the SKU Selector or 

disregard its recommendation, as soon as they enter any personal information that would 

318 Intuit, “ ,” FY20, INTUIT-FTC-PART3-000601173, p. 13. 

319 Pinola (2022). 

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disqualify them from using their current product, the TurboTax website would immediately 

alert them with an upgrade screen. If a taxpayer who started in Free Edition enters 

information sufficient to identify their tax situation as complex, the software alerts the 

taxpayer immediately, provides information about why the taxpayer does not qualify for 

Free Edition, and discloses the associated upgrade fee. Informing customers of the need to 

upgrade early in the process allows them to decide whether or not to continue to use 

TurboTax before they spend any additional time and lets them comparison shop.320 

211. 

. 

322 As Intuit is unable to know whether any of this time was spent taking a 

break or being distracted, the average “active” time is likely shorter. In comparison, an IRS 

report estimated the average time spent to file for a “nonbusiness” entity was nine hours.323 

320 I also note that the Kirk Fair Disclosure Survey finds that TurboTax’s upgrade screens do not induce consumers 

to upgrade to paid products or affect the extent to which consumers use other free filing solutions. See Kirk Fair 

Report, Section V.A-V.B. 

321 Intuit, “ ,” INTUIT-FTC-PART3-000601463, p. 1. 

322 See Expert Report of Bruce F. Deal, In the Matter of: Intuit Inc., a corporation, No. 9408, January 13, 2023 

(“Deal Report”), Figure 12. The Deal Report also notes that this “measure is very conservative, as it represents 

the total time elapsed...and is not restricted to the time the customer actively interacted with the website while 

filling in the required information.” See Deal Report, ¶ 106. 

323 The nine hours average estimate includes: three hours of record-keeping, one hour of tax planning, three hours 

of form completion and submission, and one additional hour spent because of other filing burdens. 

“Nonbusiness” filers are considered those who do not file a Schedule C, E, or F, or Form 2106 with their Form 

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The time required to file reported by Intuit consumer deponents is often much less than 

nine hours, ranging from roughly one and a half hours to three hours.324 When asked 

whether much time was required to input information into TurboTax’s website before 

reaching a paid prompt, consumer deponent responded, “probably not.”325 

212. The exact moment at which a customer sees a required upgrade screen is driven by that 

customer’s personal tax situation, approach to using the website, and what aspect of their 

taxes triggers the need for an upgrade. Each module of TurboTax includes initial screening 

questions related to the topic: for example, the income module includes questions about 

common types of income before customers enter specific income information. 

213. For example, Figure 39 illustrates an income screening question for a TY 2021 customer 

who selects that they have cryptocurrency. Figure 40 shows that the customer is notified 

of the need for an upgrade as soon as they answered this screening question affirmatively, 

likely before entering the details of any of their income.326 

1040 or 1040-SR. “Tax Year 2021 1040 Instructions,” Internal Revenue Service, December 21, 2021, 

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf (“Tax Year 2021 1040 Instructions”), pp. 107–108. 

324 Deposition, 25:15-26:14; Deposition, 18:6-9. 

325 Deposition, 83:12-15. 

326 I note that the customer may choose to import their tax information automatically from their bank or financial 

institution. If the customer chooses to have their information imported in this way, the customer does not see the 

upgrade screen until after their information has been automatically imported. For customers who choose to 

manually enter their information, they see the upgrade screen immediately. 

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Figure 39 

Investment Screening Questions327 

Figure 40 

Income-related Upgrade Screen for Customer with Cryptocurrency328 

327 “Personal Taxes Online,” Intuit, accessed July 29, 2022. 

328 “Personal Taxes Online,” Intuit, accessed July 29, 2022. 

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214. 

. 

329 

215. Customers who do not have income-related disqualifiers will proceed to filling in 

deductions and credits. Again, customers receive an initial set of screening questions for 

potential deductions and credits. However, because the decision of whether to itemize 

deductions or use a standard deduction depends on the cumulative total of deductions, the 

upgrade screen appears after the information is entered. 

216. For example, a TY 2021 customer is informed, after entering their deductions information, 

they can choose a standard deduction which will get the customer a federal refund of 

approximately $10,000, or an itemized deduction which will get the customer a federal 

refund of approximately $24,000. If the customer selects to itemize their deductions, the 

TurboTax website, as shown in Figure 41, informs the customer that they will need to 

upgrade to TurboTax Deluxe based on their tax situation. 

. 

330 Some 

TurboTax filers spend even less time on the site before receiving this trigger notice: 

329 . 

See Intuit, “ ,” INTUIT-FTC-PART3-000601463, p. 1. 

330 

INTUIT-FTC-PART3-000601463, p. 1. 

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consumer deponent cites this figure as approximately 30 to 45 

minutes.331 

Figure 41 

Deductions-related Upgrade Screen for Customer Selecting to Itemize332 

217. In fact, Complaint Counsel produced a screen video recording of an individual who created 

a TurboTax account, skipped the SKU Selector, began entering personal tax information, 

and then was presented with a deduction-related upgrade screen, very similar to the one 

shown in Figure 41. From the time the individual created their account (provided a name 

and email address and created a password) to the first time they were presented with an 

upgrade screen, approximately 14 minutes and 30 seconds had passed while the individual 

entered their personal information. The individual then clicked the “I’ll upgrade later” 

button. While the TurboTax software allows customers to continue without upgrading in 

the moment, it very clearly informed the individual of the need to upgrade as soon as the 

331 Deposition, 58:13-18. 

332 “Personal Taxes Online,” Intuit, accessed July 29, 2022. 

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upgrade was triggered. The individual’s choice to delay the upgrade does not reflect a lack 

of notice provided by TurboTax. The “I’ll upgrade later” button prompted a new screen 

that asked, “Are you sure?,” and stated, “You need TurboTax Deluxe to accurately 

complete your taxes because TurboTax Free Edition doesn’t cover your situation. Upgrade 

to TurboTax Deluxe for $59*. State is additional.” From this screen, the individual 

selected, “Don’t upgrade,” and then continued to finish completing the tax breaks section 

within Deductions & Credits. At that point, the individual was again presented with an 

upgrade screen that stated, “Based on your tax situation, you need to upgrade to TurboTax 

Deluxe.” Less than one additional minute had passed before the user was again presented 

with the upgrade screen.333 The functionality that allows customers to continue after 

reaching an upgrade screen allows them to enter all of the relevant deductions and credits 

to estimate the full refund they would receive if they chose to itemize, which allows for a 

more complete trade-off between the price of TurboTax Deluxe and their expected refund. 

218. Despite their allegations, in their supplemental and non-blind coding exercise, Complaint 

Counsel determined that 69 percent of the consumer complaints in the Revised Production 

are not responsive to the allegation that “consumers who were not eligible for the [Free 

Edition] version of TurboTax [did] not learn they were ineligible until they had already 

invested significant time and effort creating an account and inputting their sensitive 

personal and financial information into TurboTax.”334 This suggests that the amount of 

time and effort required before learning their personal eligibility (whether through an 

333 “Complaint Counsel Screen Recording of TurboTax Website,” 2020_07_13_TT_TY2019_Account and 

SL_Redacted, GX 240. 

334 This allegation relates to Interrogatory No. 6. See Complaint Counsel’s Supplemental Responses to Intuit’s First 

and Second Set of Interrogatories, December 22, 2022, p. 19. 

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upgrade screen or other mechanism, such as a disclosure or the SKU Selector) is not 

substantial for many customers. 

219. Therefore, even among customers who ignore product recommendations and choose to 

start in a product that is not appropriate for their tax situation, it is unlikely that most 

customers would invest a substantial amount of time before reaching an upgrade screen.335 

3. Even in the Final Stages of the Filing Process, TurboTax Provides Clear 

Pricing Information to Customers One More Time Before Purchase 

220. After a taxpayer has entered all relevant personal information and completed the Federal 

and State filing sections (if applicable), they reach the final Review and File stages. 

Regardless of when the customer selected the TurboTax product they are using, these final 

steps are the same and it is at this juncture that the customer must make their final purchase 

decision. Notably, as discussed in Section III.B, 

, suggesting that the time 

required to reach the final review stage is not prohibitive of switching behavior. 

221. Figure 42 shows an example of a taxpayer being presented an overview of charges in the 

Review phase. The overview of charges includes a breakdown of the taxpayer’s total 

amount owed, including the product selected, a detailed list of product features, and 

product prices. In this example, the taxpayer is clearly being charged $59 for TurboTax 

Deluxe and $49 for their state tax return. This webpage is laid out like a common webpage 

receipt, with prices for the individual products and a total indicating the number of products 

purchased. 

335 Intuit, “ ,” INTUIT-FTC-PART3-000601463, p. 1. 

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Figure 42 

Overview of Charges Example336 

222. On the overview of charges screen, the TurboTax website also presents the taxpayer an 

optional opportunity to purchase an add-on. As Figure 42 shows, the taxpayer is provided 

the opportunity to add MAX Benefits. Again, the price of MAX and all features included 

in the add-on are clearly presented. The taxpayer can decide if they would like to purchase 

MAX Benefits, which would add $49 to their total and provide them with “Full Audit 

Representation,” “Identity Theft Monitoring,” “Identity Theft Insurance,” “Full Identity 

Restoration,” and “Priority Care.” 

336 “Personal Taxes Online,” Intuit, accessed July 20, 2022. 

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Figure 43 

Overview of Charges Example (continued)337 

223. The taxpayer is presented with the final payment screen only after viewing the detailed 

overview of charges. In the final File stage, the taxpayer has already been made aware of 

the products and add-ons they are being charged for (see Figure 42 and Figure 43) and 

they are given the choice to “Pay Now” or “Pay with Federal Refund” (for an additional 

$39 processing fee) (see Figure 44). 

337 “Personal Taxes Online,” Intuit, accessed July 20, 2022. 

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Figure 44 

Payment Options338 

224. It is only at this point in the process that the customer makes a final decision about whether 

or not to pay for TurboTax: after seeing Simple Returns Disclosures in ads, on the 

Homepage, and on the Products & Pricing Page, pricing disclosures for paid products on 

the Products & Pricing Page and any applicable upgrade screens, and the summary of 

charges on the prior screen. Throughout the entire process, the customer had the ability to 

change their mind or re-evaluate their choice. 

VIII. REASONABLE CONSUMERS ARE NOT LIKELY TO BE DECEIVED BY 

INTUIT’S FREE ADS 

225. Based on the entirety of my review in this matter, including my review of the academic 

literature, consumer data, Intuit materials, data on third-party firms, publicly available 

information, and Complaint Counsel and Dr. Novemsky’s analyses, it is my opinion that 

338 “Personal Taxes Online,” Intuit, accessed March 17, 2022. 

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reasonable consumers would be unlikely to be deceived by Intuit’s Free Ads into believing 

that the free offer was necessarily applicable to their personal tax situation. 

226. Reasonable consumers encountering Intuit’s Free Ads would do so in the context of the 

broader Consumer Buying Process, including their prior experiences with tax preparation 

and with other free offers across industries. They would be likely to approach such ads 

with inherent skepticism and expectations that there would be terms and conditions on the 

free offer. Reasonable consumers would be likely to expect disclosures in the ads, as well 

as more information on the TurboTax website, and interested consumers would even be 

likely to seek out additional information from third-party sources. 

227. Intuit’s Free Ads consistently include industry standard disclosures that describe that the 

free offer is for simple tax returns only. This disclosure uses industry-standard terminology 

and describes both that there are restrictions (“only”) and that the restrictions relate to tax 

complexity (“simple returns”). Intuit’s disclosures are comparable on proximity and 

placement metrics to the benchmark companies I evaluated. The TurboTax website, too, 

includes consistent disclosures proximate to every reference to a free offer, including both 

a concise disclosure indicating that the offer applies only to simple returns and more 

detailed information available in pop-ups and on product pages. 

228. Post-purchase data, including high NPS scores, high customer ratings, high year-over-year 

customer retention, and low rates of complaints are all inconsistent with deception. To the 

contrary, these metrics demonstrate that TurboTax regularly meets or exceeds the 

expectations of its customers. 

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IX. NON-STANDARD DISCLOSURE REQUIREMENTS COULD ALTER 

TURBOTAX FREE EDITION TV ADVERTISING AND COULD DECREASE 

AWARENESS AND USE OF FREE TAX FILING SOLUTIONS 

229. As discussed throughout this report, customers are unlikely to have been deceived by 

Intuit’s advertising for Free Edition. In fact, contrary to Complaint Counsel’s allegations, 

Intuit’s offering and advertising of Free Edition are likely to benefit consumers. 

TurboTax’s investment in advertising Free Edition likely increased awareness of and use 

of Free Edition and also likely increased category demand for free tax preparation products 

across the industry. 

230. As discussed in Section I.B, I understand that Complaint Counsel are seeking certain 

requirements concerning Intuit’s free offers and additional disclosures.339 As noted, I have 

been asked to assume as a legal matter that such additional disclosures would require Intuit 

to include the content of its Simple Returns Pop-up (including specific tax situations 

covered and not covered under Free Edition) and state that “a majority of taxpayers do not 

qualify for its Free Edition product” as a voiceover in its Free TV ads. 

339 Complaint Counsel ask for an order to be issued, which would include the following provisions: (1) Intuit must 

not represent that a good or service is “Free” in connection with advertising, marketing, promoting, or offering 

for sale of any goods or services unless (a) Intuit offers the good or service for free to all consumers, (b) all 

terms, conditions, and obligations upon which receipt and retention of the free good or service are contingent 

are set forth clearly and conspicuously at the outset of the offer, or (c) the goods or services are not free for the 

majority of U.S. taxpayers and such a fact is disclosed clearly and conspicuously at the outset of any 

disclosures, and (2) Intuit must not misrepresent or assist others in misrepresenting in connection with 

advertising, marketing, promoting, or offering for sale of any goods or services including (a) the cost of Intuit’s 

goods or services, including any TurboTax product or service; (b) that consumers can only file their taxes online 

accurately if they use a paid TurboTax product or service; (c) that consumers can only claim a tax credit or 

deduction if they used a paid TurboTax product or service; and (d) any other fact material to consumers 

concerning any good or service such as the total costs, any refund policy, any material restrictions, limitations, 

or conditions, or any material aspect of its performance, efficacy, nature, or central characteristics. See 

[Proposed] Decision and Order, In the Matter of: Intuit Inc., A Corporation, Respondent, Docket No. 9408, 

Augut 22, 2022, pp. 5, 6. 

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231. As discussed in Section V, Intuit’s Free Ads include disclosures that are consistent with 

industry standards and FTC Guidelines and that are in line with those of benchmark 

companies across all metrics I studied. In addition, lengthy disclosures in the context of 

TV ads are non-standard and are often not an effective way to convey complex information 

to consumers. Academic research discusses the importance of balancing information in 

advertising and comprehension/cognitive overload.340 Incorporating the specific tax 

situations and forms covered and not covered would require a much lengthier disclosure 

than currently included in Intuit’s Free TV Ads or the ads of its competitors and would 

likely decrease consumer engagement with the ads. In particular, the current Simple 

Returns Pop-up is 157 words,341 which is 7 times more than the 19-word written disclosure 

and 13 times more than the 11-word voiceover in the TY 2021 Free TV Ads.342 

232. As discussed in Section V.B.1, Intuit’s competitors in tax preparation use similar tiered 

pricing models and Simple Returns Disclosures. Incorporating a lengthy disclosure and 

340 Controlling the Information Flow: Effects on Consumers’ Decision Making and Preferences. 

341 ‘Personal Taxes Online: Free Edition’ pop-up, accessed January 9, 2023 (“If you have a simple tax return, you 

can file with TurboTax Free Edition, TurboTax Live Assisted Basic, or TurboTax Live Full Service Basic. A 

simple tax return is one that’s filed using IRS Form 1040 only, without having to attach any forms or schedules. 

Only certain taxpayers are eligible. Situations covered (assuming no added tax complexity): • W-2 income • 

Limited interest and dividend income reported on a 1099-INT or 1099-DIV • Hobby, personal property rental or 

personal item sales income reported on Form 1099-K • IRS standard deduction • Earned Income Tax Credit 

(EIC) • Child tax credits • Student loan interest deduction. Situations not covered (assuming no added tax 

complexity): • Itemized deductions • Unemployment income reported on a 1099-G • Business or 1099-NEC 

income • Stock sales • Rental property income • Credits, deductions and income reported on other forms or 

schedules (for example, income related to crypto investments). If you don’t have a simple tax return, we have 

other paid options to file using TurboTax.”). 

342 The written disclosures in Intuit’s TY 2021 “Free, Free, Free” TV ads (Dog Show, Auctioneer, and Dance 

Workout) are 19 words and the voiceovers are 11 words. The TY 2021 TV ad “Spit Take” includes additional 

disclosures related to the limited-time nature of the offer and is not included in this analysis. The written 

disclosures of other tax competitors’ ads average 33.5 words and the written disclosures of all benchmark 

companies average 37.1 words. In comparison, the Simple Returns Pop-up is 157 words. The Simple Returns 

Pop-up is more than 7 times the written disclosure in the TY 2021 Free, Free, Free ads: (157-19) / 19 = 7.26. 

The Simple Returns Pop-up is more than 13 times the voiceover disclosure in these ads: (157-11) / 11 = 13.27. 

See Appendix I. 

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specifically calling out that “most” taxpayers do not qualify would be out of step with 

competitors – even though Intuit’s competitors also offer free products with similar 

eligibility requirements. 

233. Given that lengthy disclosure requirements may reduce the impact and relevance of Intuit’s 

Free TV Ads and would unfavorably differentiate TurboTax from competitors, Intuit 

would need to re-evaluate its allocation of marketing resources and may reconsider its Free 

TV Ads. Such a re-evaluation may lead to Intuit investing less in, or even eliminating 

entirely, its advertising for Free Edition.343 Reducing the impact or quantity of Intuit’s Free 

Ads is likely to have the perverse effect of harming consumers who may turn to other, more 

expensive, filing options as a result. 

A. Intuit’s Investment in Advertising Free Edition Likely Increased the Number of 

Taxpayers Filing Their Tax Returns for Free 

234. Before the introduction of free online products such as TurboTax Free Edition, the only 

free options for tax preparation included preparing and mailing one’s own paper returns, 

or using free government programs that are only available to certain consumers, such as 

the IRS Free File program; the IRS’s Volunteer Income Tax Assistance (“VITA”) 

program;344 the Tax Counseling for the Elderly (“TCE”) program, which provides 

343 See Ryan Deposition (2020), 1282:2-18 “Q. In this case, complaint counsel are seeking an order that would 

require Intuit to disclose whenever it uses the word ‘free’ in any marketing communication that a majority of 

taxpayers do not qualify to use the free product. What do you think of that proposal? ... THE WITNESS: I 

believe that proposal would have a very negative effect on the ability for simple tax filers to understand that 

they are able to file for free and, as a result, would reduce the overall usage of free filing tax products for simple 

tax returns.” 

344 VITA is only available to people who generally make $54,000 or less, people with disabilities, people who are 

senior citizens, and people who speak limited English. See “Volunteer Income Tax Assistance (VITA),” 

Benefits.gov, https://www.benefits.gov/benefit/1543 (“Volunteer Income Tax Assistance (VITA)”), accessed 

December 14, 2022, INTUIT-FTC-PART3-000599025. 

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assistance to taxpayers who are age 60 or older; or free options available for active military 

at military bases.345 As the eligibility restrictions indicate, these free options are limited in 

terms of accessibility. Given the historically limited availability of free tax filing options, 

consumers may not have been aware of the existence of free online tax preparation products 

without Intuit’s advertising and may have not even considered using an online product as 

a result. 

346 

235. Since Intuit first launched and marketed Free Edition, it not only increased the number of 

taxpayers filing their tax returns for free with TurboTax, but it also likely increased 

category awareness. In 2007, Intuit launched a free Federal tax return product, Intuit’s first 

free product offering a free federal return for qualifying customers during a limited portion 

of the tax season.347 Intuit later expanded its free product offering in TY 2014 with the 

launch of Absolute Zero, offering free federal returns for the entire tax season for eligible 

customers and free state tax returns for a portion of the tax season.348 Intuit has continued 

to expand this offering: in TY 2018 it made state returns free for the entire tax season and 

added additional functionality such as the popular year-over-year data transfer feature.349 

345 See Volunteer Income Tax Assistance (VITA); “Tax Counseling for the Elderly,” Benefits.gov, 

https://www.benefits.gov/benefit/722 (“Tax Counseling for the Elderly”), accessed December 14, 2022, 

INTUIT-FTC-PART3-000600516; “Independent Assessment of the Free File Program,” The MITRE 

Corporation, October 3, 2019, https://www.irs.gov/pub/newsroom/exec-summary-free-file-programassessment-100319.pdf (“Independent Assessment of the Free File Program”), INTUIT_13_00000472. 

346 Intuit, “ INTUIT-FTC-PART3-000602494, p. 18. 

347 Intuit, “The Power of Free,” INTUIT-FTC-PART3-000601673, p. 4 shows that Intuit “rolled out” free edition 

in FY07 and p. 8 shows the “limited forms” included with “Free.” 

348 Intuit, “ 

349 Intuit, “ INTUIT-FTC-PART3-000594591, p. 21. 

,” 2015, INTUIT-FTC-PART3-000601704, pp. 15-16. 

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236. Intuit’s investment in advertising Free Edition likely had a direct effect on the number of 

filers filing their tax returns for free with TurboTax and likely increased overall category 

awareness of and demand for free filing solutions. Intuit’s Free Ads are brand-building ads 

aimed to increase awareness of Free Edition and to increase positive association with the 

TurboTax brand. Such brand-building ads make consumers aware of the fact that filing for 

free with TurboTax is an option. 

237. In fact, millions of Americans have filed their federal and state tax returns for free with 

TurboTax. From 

353 

. 

238. Intuit’s investment in advertising Free Edition has likely increased awareness (and 

therefore demand) not just for TurboTax Free Edition but also for the entire category of 

350 Intuit, “ 

“ 

g,” March 

2017, INTUIT-FTC-PART3-000602837, p. 40; Intuit, 18,” March 

2019, INTUIT-FTC-PART3-000602709, p. 6. 

351 Intuit, “ 

“ 

,” March 

2017, INTUIT-FTC-PART3-000602837, p. 40; Intuit, ,” March 

2019, INTUIT-FTC-PART3-000602709, p. 6. 

352 Intuit, “ February 2022, INTUITFTC-PART3-000602728, p. 12. 

353 

Intuit customer-level data, 

INTUIT-FTC-PART3-000608571-2. See also, INTUIT-FTC-PART3-000603001. 

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free online tax preparation, providing an indirect benefit to consumers. Intuit’s competitors 

have also responded to Intuit’s Free Edition offering and advertising. 

239.

 Intuit’s advertising of Free 

Edition and its investment in allowing taxpayers to test out DIY online tax preparation 

likely increased demand for, and acceptance of, online tax preparation products benefitting 

consumers who may have otherwise used a more costly assisted tax preparation product. 

B. Reducing the Impact or Amount of TV Advertising for TurboTax Free Edition 

Would Not Lead Many, if Any, Consumers to Pay Less to File Their Taxes and 

Could Lead Many to Pay More to File Their Taxes 

240. Reducing the impact or amount of information about TurboTax Free Edition (including 

eliminating advertising entirely) would not lead many, if any, consumers to pay less to file 

their taxes. The decreased advertising for a free tax preparation product would likely 

decrease awareness of and demand for that free tax solution, diverting consumers, 

including those who would qualify to file for free with TurboTax Free Edition, away from 

the TurboTax Suite. More consumers might even choose TurboTax’s paid products than 

those that do so today, with less marketing reinforcing the potential free option. Any 

consumers who were diverted from filing with TurboTax (either using Free Edition or a 

paid product) would still need to file their taxes and would need to seek alternate methods. 

Instead of choosing TurboTax, they may choose an alternate online tax preparation 

354 Intuit, “ ,” October 2016, INTUIT-FTC-PART3-000601484, pp. 4, 18. 

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provider, a paid preparer such as a CPA, or a government program such as the IRS Free 

File Program. Many of these options would be comparably priced or even more expensive 

than TurboTax. 

1. Other Online Tax Preparation Providers 

241. Intuit’s TurboTax website allows consumers to try out the TurboTax platform, only paying 

at the very end of the process. This “try before you buy” model allows curious taxpayers 

to sample DIY online tax preparation services before committing to using one and to 

compare different online tax preparation services against each other to ensure they are 

getting the highest refund or the lowest price. 

242. As discussed in Section V.B.1, Intuit’s competitors also run TV ads for both their free and 

paid online tax products, some of which position their product lineup in comparison to 

Intuit’s. For example, 

. 

355 In 

TY 2020, TaxAct ran a TV ad positioning TaxAct as costing “30% less than the big guys” 

with a disclosure at the bottom of the screen that read “30% less claim based on comparison 

of TurboTax and H&R Block federal pricing for Deluxe and Premier consumer online 

products on 12/4/2020. Other TaxAct consumer online products also cost less than 

comparable TurboTax and H&R Block products on same date. Price paid is determined at 

the time of filing and is subject to change. Restrictions apply. See 

355 Intuit, ,” March 2019, INTUIT-FTC-PART3-000601465, p. 15. 

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www.taxact.com/company/accuracy-guarantee for Details & Disclosures on the Maximum 

Refund.”356 

243. Given the similarity in competitors’ online tax product lineups and eligibility requirements 

for their free products, the effect of reducing or eliminating Intuit’s advertising of Free 

Edition may simply be to divert consumers who would otherwise file with TurboTax to a 

competitor, where they would face similar restrictions on their qualifications to use free 

tax filing solutions. Reducing or eliminating Intuit’s advertising of Free Edition would not 

necessarily result in more consumers filing for free but would simply divert customers from 

Intuit to its competitors, with no meaningful change in consumer welfare. 

2. Other Tax Preparation Filing Options 

244. Instead of diverting to other online tax preparation providers, some consumers may choose 

alternate filing options such as using a paid preparer, self-preparing their taxes by hand or 

using the IRS Free File Program. Self-preparation by hand and the IRS Free File Program 

remain relatively rare tax preparation choices; in TY 2021, of the 167.9 million tax returns 

filed, only 16.8 million (10 percent) were paper filed (i.e., self-prepared by hand) and 4.7 

million (3 percent) were filed using IRS Free File (see Figure 45).357 Self-preparation is 

free for all filers but requires sufficient knowledge about the U.S. tax code and confidence 

in ones’ ability to accurately prepare their taxes. Free government programs like the IRS 

Free File Program continue to be available to select individuals but command a relatively 

356 “Bear: Taxes Aren’t Scary,” TaxAct TV Ad, January 4, 2021, https://www.ispot.tv/ad/tzw7/taxact-bear-taxesarent-scary (“Bear: Taxes Aren’t Scary”), accessed July 13, 2022, INTUIT-FTC-PART3-000602976. 

357 “Internal Revenue Service 2021 Data Book,” IRS, May 2022, https://www.irs.gov/pub/irs-pdf/p55b.pdf 

(“Internal Revenue Service 2021 Data Book”), INTUIT-FTC-PART3-000599920, p. 2; “Free File Fillable 

Forms,” IRS, https://www.irs.gov/e-file-providers/free-file-fillable-forms (“Free File Fillable Forms”), INTUITFTC-PART3-000600016. 

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limited share of the U.S. tax preparation market. Moreover, diverting customers from 

TurboTax to alternative filing options such as self-preparation could lead to greater 

mistakes or risk lower refunds. 

Figure 45 

TY 2021 Tax Returns Filed by Preparation Method 

245. In contrast, the most common tax filing method continues to be using a paid preparer to 

assist in preparing taxes. In TY 2019, 50 percent of individual tax returns in the United 

States were filed using an assisted tax preparation method.358 On average, the cost of 

assisted tax preparation is higher than online DIY products, including the core TurboTax 

Suite. A Morgan Stanley Research report noted that on average the cost of assisted tax 

preparation was $237 for federal returns, with additional fees for state returns.359 By 

358 Internal Revenue Service 2021 Data Book, p. 2. 

359 “Assessing the Key Debates Leaves Us Bullish – Reiterate OW,” Morgan Stanley, February 2, 2021 

(“Assessing the Key Debates Leaves Us Bullish – Reiterate OW”), INTUIT-FTC-PART3-000598329, p. 3. 

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comparison, TurboTax’s products range from $0 for Free Edition to $119 for TurboTax 

Self-Employed (plus an additional fee for state returns), as shown in Figure 46.

360 

Figure 46 

TurboTax Core Products & Pricing as of April 4, 2022361 

Not only is the average cost of an assisted tax preparation method higher than even the 

most expensive TurboTax DIY solution, but there is also a wide range in potential prices, 

and the pricing can be opaque and difficult to identify and assess in advance. A 2016 article 

published in the Atlantic described an informal survey of tax storefront operations in two 

different cities. The authors of this survey went to two tax storefronts in different cities 

(Washington D.C. and Baltimore) and presented the tax professionals with identical 

information. The authors found that depending on the storefront location, they would have 

spent between $309 and $509.362 In contrast with the pricing uncertainty from these tax 

professionals, the TurboTax webpage clearly lays out the prices of each product and 

includes the ability to “start for free” and pay only when taxpayers file their returns. This 

“try before you buy” approach allows consumers to comparison shop and ensure that they 

believe their TurboTax purchase is worth the price. There is no such ability to “try before 

360 “Personal Taxes Online,” Intuit, accessed July 20, 2022. 

361 “Personal Taxes Online,” Intuit, accessed July 20, 2022. 

362 White, G, “How the Tax-Prep Industry Takes Advantage of Low-Income Filers,” The Atlantic, April 14, 2016, 

https://www.theatlantic.com/business/archive/2016/04/eict-tax-prep/478305/ (“How the Tax-Prep Industry 

Takes Advantage of Low-Income Filers”), INTUIT-FTC-PART3-000600796. 

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you buy” with assisted tax preparation products, meaning any taxpayers who choose to 

evaluate a CPA or tax professional as an option will likely be faced not only with higher 

prices, but would be more limited in their ability to evaluate different assisted tax 

preparation options and comparison shop based on price. 

246. Therefore, reducing the impact or amount of Intuit’s advertising of Free Edition could have 

the perverse effect of diverting potential TurboTax customers to other, comparable, DIY 

tax preparation solutions or to more expensive assisted tax preparation solutions, including 

people who could have filed for free using TurboTax. 

Peter N. Golder 

January 13, 2023 

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APPENDIX A 

CURRICULUM VITAE 
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Appendix A

Curriculum Vitae

Peter N. Golder

Tuck School of Business 

Dartmouth College

100 Tuck Hall

Hanover, NH 03755-9000 

(603) 646-0598

peter.n.golder@tuck.dartmouth.edu 

ACADEMIC EXPERIENCE

Dartmouth College, Tuck School of Business 

Professor of Marketing, 2009-present

Co-Editor, Idea Corner track, Marketing Letters, 2021-present

Co-Editor-in-Chief, Marketing Letters, 2015-2020 

Academic Fellow, Marketing Science Institute, 2020-present

Academic Trustee, Marketing Science Institute, 2016-2020 

Faculty Director, TuckGO, 2018-2020

Faculty Director, First-Year Project, 2017-2020

Marketing Faculty Area Coordinator, 2015-2018

Senior Fellow, Dartmouth College Society of Fellows, 2014-2017 

New York University, Stern School of Business 

Professor of Marketing, 2008-2009 

Coordinator, Marketing Department Doctoral Program, 2008-2009

George and Edythe Heyman Faculty Fellow, 2004-2009 

Associate Professor of Marketing, 1999-2008 (tenured in 2002)

Assistant Professor of Marketing, 1995-1999

Peking University, Guanghua School of Management

Visiting Professor of Marketing, 2006-2007

University of California, Los Angeles (UCLA)

Visiting Assistant Professor of Marketing, 1994-1995 

University of Southern California

Research and Teaching Assistant, 1990-1994 

EDUCATION 

Ph.D. in Business Administration (Marketing), 1994 

University of Southern California, Los Angeles, CA 

B.S. in Mechanical Engineering, 1984

University of Pennsylvania, Philadelphia, PA 

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HONORS

Marketing Strategy Consortium Faculty Fellow (2020) 

AMA Doctoral Consortium Faculty Member (2019 [invited, unable to attend], 2015, 

2005, 2004, 2002, 1999) 

Citation of Excellence Award from Emerald Group Publishing for paper with high 

citations, novelty, interdisciplinary interest, and relevance in today’s world (2015)

Maynard Award for Journal of Marketing paper making the most significant contribution 

to marketing theory and thought (2013) 

Elsevier Distinguished Scholar Award from Society for Marketing Advances—career 

achievement award for “brilliant work and nurturing of the historical method in 

research in marketing” (2012) 

INFORMS Society for Marketing Science Long Term Impact Award—chosen from all

papers published in Marketing Science during preceding 10 years (2012)

Excellence in Global Marketing Research Award, American Marketing Assoc. (2011)

Executive MBA Great Professor Teaching Award (2008)

Buzzell Award for best paper published by Marketing Science Institute (2007, 1994) 

Finalist, Little Award for Best Paper in Marketing Science (2007)

Finalist, Bass Award for Best Dissertation-based paper in Marketing Science (2007)

Best Paper Award, American Marketing Association Technology and Innovation Group 

(2005)

Berry Book Prize (Best Book in Marketing), American Marketing Association (2003)

Early Career Award for First 10 Years of Contributions to Marketing Strategy 

Research, American Marketing Association (2003) 

Editor’s Award for Reviewing, Journal of Marketing (2003)

Finalist, INFORMS Society for Marketing Science Practice Prize (2003)

Top Ten Business Book of the Year, Harvard Business Review (2002)

Marketing Science Institute Young Scholars Program Faculty Member (2006, 2001) 

O’Dell Award for Journal of Marketing Research paper making the most significant

long-term contribution (1998) 

Bass Award for best paper in Marketing Science or Management Science based on a

marketing doctoral dissertation (1998) 

Faculty Advisor Award for Field Study Achievement (UCLA - 1995)

Beta Gamma Sigma (1994) 

Richard D. Irwin Dissertation Award Winner (1993) 

AMA Doctoral Consortium Fellow, University of Illinois (1993)

Graduate of Conoco's Management Development Program (1985)

Second Prize, Senior Design Project, University of Pennsylvania (1984)

Pi Tau Sigma, National Honorary Mechanical Engineering Fraternity (1984) 

JOURNAL PUBLICATIONS

Golder, Peter N., Marnik G. Dekimpe, Jake T. An, Harald J. van Heerde, Darren S.U. 

Kim, and Joseph W. Alba (2022), “Learning from Data: An Empirics-First

Approach to Relevant Knowledge Generation,” Journal of Marketing (published 

online September 13), https://doi.org/10.1177/00222429221129200. 

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Pang, Jun, Angela Xia Liu, and Peter N. Golder (2022), “Critics’ conformity to 

consumers in movie evaluation,” Journal of the Academy of Marketing Science, 

50, 864-887. 

Bradlow, Eric T., Peter N. Golder, Joel Huber, Sandy Jap, Aparna A. Labroo, Donald R.

Lehmann, John Lynch, Natalie Mizik, Russell S. Winer (2020), “Editorial:

Relaunching Marketing Letters,” Marketing Letters, 31, 311-314. 

Golder, Peter N. and Sandy Jap (2020), “Launching the Idea Corners section of 

Marketing Letters,” Marketing Letters, 31 (March), 1-2.

Golder, Peter N., Debanjan Mitra, and Christine Moorman (2018), “Incorporating Quality 

Considerations in Merger Analysis: Why, What, When, and How?” The Antitrust

Bulletin, 63 (June), 222-236. 

Golder, Peter N., Dmitri. G. Markovitch, and Jonathan P. O’Brien (2018), “When do

Investors reward Acquisitions and Divestitures? The Contrasting Implications of 

Normative and Behavioral Economic Theories,” Managerial and Decision 

Economics, 39 (March), 226-239. 

Golder, Peter N., Sandy Jap, and Joel H. Steckel (2017), “The Future of Marketing 

Letters: Vison, Review Process, and a New Type of Paper—Idea Corners,”

Marketing Letters, 28 (September), 335-339.

Golder, Peter N., Debanjan Mitra, and Christine Moorman (2012), “What is Quality? An 

Integrative Framework of Processes and States,” Journal of Marketing, 76 (July), 

1-23. 

 Harold H. Maynard Award for Journal of Marketing paper making the most

significant contribution to marketing theory and thought (2013) 

 Citation of Excellence Award from Emerald Group Publishing for paper with 

high citations, novelty, interdisciplinary interest, and relevance in today’s

world (2015). 

Golder, Peter N., Rachel Shacham, and Debanjan Mitra (2009), “Innovations’ Origins:

When, By Whom, and How are Radical Innovations Developed?” Marketing 

Science, 28 (January), 166-179. 

Mitra, Debanjan and Peter N. Golder (2008), “Does Academic Research Help or Hurt

MBA Programs?” Journal of Marketing, 72 (September), 31-49.

 Selected by JM Editor as single article from issue to feature on JM Blog

 Basis of our article in Financial Times (see Other Publications) 

 Basis of our article in BusinessWeek online (see Other Publications) 

 Featured on The Chronicle of Higher Education News Blog

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Markovitch, Dmitri and Peter N. Golder (2008), “Using Stock Prices to Predict Market

Events: Evidence on Sales Takeoff and Long-Term Firm Survival,” Marketing 

Science, 27 (July-August), 699-716.

Mitra, Debanjan and Peter N. Golder (2007), “Quality is in the Eye of the Beholder,”

Harvard Business Review, 85 (April), 26-28.

Mitra, Debanjan and Peter N. Golder (2006), “How Does Objective Quality Affect

Perceived Quality? Short-Term Effects, Long-Term Effects, and Asymmetries,”

Marketing Science, 25 (3), 230-247.

 Robert D. Buzzell Best Paper Award from Marketing Science Institute (2007) 

 Finalist, John D. C. Little Award for Best Paper in Marketing Science (2007) 

 Finalist, Frank M. Bass Award for Best Dissertation-based paper in Marketing 

Science (2007)

 Featured in Handelsblatt, a top German economics and business periodical

 Featured in Insights from MSI (Marketing Science Institute) 

 Reprinted in ICFAI’s Journal of Brand Management

Golder, Peter N. and Gerard J. Tellis (2004), “Growing, Growing, Gone: Cascades, 

Diffusion, and Turning Points in the Product Life Cycle,” Marketing Science, 2, 

207-218. 

 INFORMS Society for Marketing Science Long Term Impact Award (2012) 

 Best Paper Award, American Marketing Association Technology and 

Innovation Group (2005)

 Also published in the Marketing Science Institute working paper series and

featured in their periodical, Insights from MSI

Foster, Joseph A., Peter N. Golder, and Gerard J. Tellis (2004), “Predicting Sales Takeoff 

for Whirlpool’s New Personal Valet,” Marketing Science, 2, 182-185.

 INFORMS Society on Marketing Science Inaugural Practice Prize (finalist)

Bohlmann, Jonathan D., Peter N. Golder, and Debanjan Mitra (2002), “Deconstructing 

the Pioneer’s Advantage: Examining Vintage Effects and Consumer Valuations of 

Quality and Variety,” Management Science, 48 (September), 1175-1195.

Mitra, Debanjan and Peter N. Golder (2002), “Whose Culture Matters? Near-Market

Knowledge and Its Impact on Foreign Market Entry Timing,” Journal of

Marketing Research, 39 (August), 350-365.

 Excellence in Global Marketing Research Award, American Marketing 

Association (2011)

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Golder, Peter N. (2000), “Insights from Senior Executives about Innovation in

International Markets,” Journal of Product Innovation Management, 17 

(September), 326-340, lead article. 

Golder, Peter N. (2000), “Historical Method in Marketing Research with New Evidence

on Long-Term Market Share Stability,” Journal of Marketing Research, 37

(May), 156-172.

 Featured in The Wall Street Journal (front page) and Advertising Age

Golder, Peter N. and Gerard J. Tellis (1998), “Beyond Diffusion: An Affordability Model

of the Growth of New Consumer Durables,” Journal of Forecasting, 17 (JuneJuly), 259-280. 

Golder, Peter N. and Gerard J. Tellis (1997), “Will It Ever Fly? Modeling the Takeoff of 

Really New Consumer Durables,” Marketing Science, 3, 256-270.

 Frank M. Bass Award (1998) for best paper in Marketing Science or 

Management Science based on a marketing doctoral dissertation 

 Featured in The Wall Street Journal (front page)

 Published in the Marketing Science Institute working paper series

Tellis, Gerard J. and Peter N. Golder (1996), “First to Market, First to Fail? Real Causes

of Enduring Market Leadership,” Sloan Management Review, (Winter), 65-75. 

 Featured in The Wall Street Journal, The Economist, The Los Angeles Times, 

WirtschaftsWoche (German business magazine) and Harvard Management

Update

 Reprinted in Harvard Business Manager

 Invited keynote presentation at the Conference Board’s 1996 Marketing 

Conference

Golder, Peter N. and Gerard J. Tellis (1993), “Pioneer Advantage: Marketing Logic or 

Marketing Legend?” Journal of Marketing Research, (May), 158-170.

 William F. O’Dell Award (1998) for long-term contribution to the marketing 

discipline

 Findings referenced in Wall Street Journal op-ed article

BOOKS AND OTHER PUBLICATIONS

Fan, Tingting, Peter N. Golder, and Donald R. Lehmann (2022), “New Products 

Research,” in The History of Marketing Science, second edition, Russell S. Winer

and Scott A. Neslin, editors, World Scientific – Now publishers, forthcoming. 

Golder, Peter N., et al. (2020), “Brief of Professor Peter N. Golder, Ph.D. and other

Marketing Academics as Amici Curiae in Support of Respondent,” United States 

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Patent and Trademark Office, et al. v. Booking.com B.V., Supreme Court of the

United States, No. 19-46.

Golder, Peter N. and Debanjan Mitra, editors (2019), Handbook of Research on New

Product Development, Edward Elgar (paperback edition). 

Golder, Peter N. and Debanjan Mitra, editors (2018), Handbook of Research on New

Product Development, Edward Elgar.

Golder, Peter N. and Debanjan Mitra (2018), “New Product Development Research:

Consolidating the Present and Guiding the Future,” in Handbook of Research on 

New Product Development, Peter N. Golder and Debanjan Mitra, editors, Edward 

Elgar. 

Fan, Tingting, Peter N. Golder, and Donald R. Lehmann (2017), “Innovation and New

Products Research: A State-of-the-Art Review, Models for Managerial Decision 

Making, and Future Research Directions,” in Handbook of Marketing Decision 

Models, Berend Wierenga and Ralf van der Lans, editors, Springer.

Golder, Peter N., Debanjan Mitra, and Christine Moorman (2015), “A Comprehensive

View of Quality and Its Implications for Managers,” The AMA Journal Reader, 

American Marketing Association (online publication).

Fan, Tingting, Peter N. Golder, and Eitan Muller (2014), “Dynamics of Multi-Feature

Product Usage: Carryover, Spillover, and Social Effects,” Marketing Science

Institute Report No. 14-118. 

Lehmann, Donald R. and Peter N. Golder (2014), “New Products Research,” in The

History of Marketing Science, Russell S. Winer and Scott A. Neslin, editors, 

World Scientific – Now publishers. 

Golder, Peter N., Julie R. Irwin, and Debanjan Mitra (2013), “Long-Term Market

Leadership Persistence: Baselines, Economic Conditions, and Category Types,”

Marketing Science Institute Report No. 13-110.

Golder, Peter (2010), “First-mover (pioneer) advantage,” in Wiley International

Encyclopedia of Marketing, Jagdeth Sheth and Naresh Malhotra, editors, in 

Volume 1, Marketing Strategy, Robert Peterson and Roger Kerin, editors, John 

Wiley & Sons Limited.

Golder, Peter (2010), “Later mover (nonpioneer) advantage,” in Wiley International

Encyclopedia of Marketing, Jagdeth Sheth and Naresh Malhotra, editors, in 

Volume 1, Marketing Strategy, Robert Peterson and Roger Kerin, editors, John 

Wiley & Sons Limited.

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Golder, Peter and Gerard Tellis (2010), “Product Life Cycle,” in Wiley International

Encyclopedia of Marketing, Jagdeth Sheth and Naresh Malhotra, editors, in 

Volume 5, New Product Development, Barry Bayus, editor, John Wiley & Sons 

Limited. 

Mitra, Debanjan and Peter N. Golder (2009), “Objective and Perceived Quality,” in

Empirical Generalizations about Marketing Impact, Dominique M. Hanssens, 

editor, Marketing Science Institute, 18. 

Golder, Peter N. (2009), “Market Leadership,” in Empirical Generalizations about

Marketing Impact, Dominique M. Hanssens, editor, Marketing Science Institute, 

21. 

Golder, Peter N. and Gerard J. Tellis (2009), “First-mover Advantage,” in Empirical

Generalizations about Marketing Impact, Dominique M. Hanssens, editor,

Marketing Science Institute, 34. 

Golder, Peter N. and Gerard J. Tellis (2009), “Sales Takeoff,” in Empirical

Generalizations about Marketing Impact, Dominique M. Hanssens, editor,

Marketing Science Institute, 39. 

Golder, Peter N., Rachel Shacham, and Debanjan Mitra (2009), “Radical Innovations,” in 

Empirical Generalizations about Marketing Impact, Dominique M. Hanssens, 

editor, Marketing Science Institute, 42. 

Golder, Peter N. and Debanjan Mitra (2008), “MBA Recruiters Value Academic

Research,” Businessweek online, October 16.

Golder, Peter and Debanjan Mitra (2008), “Academic research is good for MBA 

students,” Financial Times, September 22.

Chandy, Rajesh K., Peter N. Golder, and Gerard J. Tellis (2004), “Historical Research in

Marketing Strategy: Method, Myths, and Promise,” in Assessing Marketing Strategy

Performance, Christine Moorman and Donald R. Lehmann, eds., Boston, MA:

Marketing Science Institute.

Tellis, Gerard J. and Peter N. Golder (2002), Will and Vision: How Latecomers Grow to 

Dominate Markets, New York: McGraw-Hill.

 Winner of the Berry-AMA Book Prize for the best book in marketing (2003) 

 Selected by Harvard Business Review as one of the top ten business books of 

2001 

 Reviewed in Harvard Business Review (September 2001)

Golder, Peter N. and Gerard J. Tellis (2001), “Competition is the Best Way to Regulate

Microsoft,” Los Angeles Times, December 26.

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Golder, Peter N. and Gerard J. Tellis (1992), “Do Pioneers Really Have Long-Term

Advantages? A Historical Analysis,” Marketing Science Institute Report Number

92-124, Boston, MA: Marketing Science Institute.

 Winner of Marketing Science Institute Best Paper of the Year Award

PRESENTATIONS

Topchy, Mariya, Debanjan Mitra, and Peter N. Golder (2021), “How Affect Works:

Incidental and Integral Pathways to Customer Satisfaction,” Marketing Science

Conference, University of Rochester (virtual).

Golder, Peter N. (2020), “Hearing the Voice of the Consumer through Archival

Evidence,” McCarthy Institute webinar.

Golder, Peter N., Julie R. Irwin, and Debanjan Mitra (2020), “Will You Still Try Me,

Will You Still Buy Me, When I'm 64? Long-Term Market Leadership in the Age

of Disruption,” State of Marketing Science Summit: Marketing in Disruption, 

Marketing Science Insitute, San Francisco, CA.

Golder, Peter N. (2020), “Real-time Emotions in Customer Service Encounters,” invited

presentation, University of Connecticut.

Trinh, Giang Tue and Peter N. Golder (2019), “Factors Affecting Long Term Brand 

Growth,” Marketing Science Conference, University of Roma Tre / NYU Stern

School. 

Golder, Peter N., Michael J. Schreck, and Aaron Yeater (2019), “Assessing Secondary 

Meaning of Brand Elements: A Conceptual and Methodological Complement to 

Survey Research,” Legal Applications of Marketing Theory Conference, Harvard 

Law School.

Chang, Sue Ryung, Peter N. Golder, and Joel H. Steckel (2017), “Measuring and 

Managing International Market Share Volatility: Insights from a Country, 

Category, and Brand Hierarchy Framework,” Tuck Marketing Research Camp. 

Golder, Peter N., Julie R. Irwin, and Debanjan Mitra (2016), “Will You Still Try Me,

Will You Still Buy Me, When I'm 64? Long-Term Market Leadership Persistence

and the Impact of Economic Conditions and Category Types,” invited 

presentation, Kelley School of Business, Indiana University. 

Golder, Peter N. (2016), “Design Thinking: Learn to Think Like a Disruptor,” invited 

workshop, Marketing Science Institute, Cambridge, MA. 

Golder, Peter N. (2016), “The Fragility of Market Leadership,” AEMARK: XXVIII 

Congreso de Marketing at Universidad de Leon, Leon, Spain. 

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Golder, Peter N. (2016), “The Fragility of Market Leadership,” L2/NYU Stern Digital

Leadership Academy, New York, NY. 

Golder, Peter N. (2016), “What is Quality?” American Antitrust Institute Invitational

Symposium on Non-Price Effects of Mergers, Washington D.C.

Golder, Peter N. and Hans-Willi Schroiff (2016), “Closing the Gap between Innovation 

Management Theory and Practice,” American Marketing Association Winter 

Educators’ Conference, Las Vegas, NV.

Chang, Sue Ryung, Peter N. Golder, and Joel H. Steckel (2015), “Measuring and 

Managing International Market Share Volatility: Insights from a Country, 

Category, and Brand Hierarchy Framework,” invited presentation, Corporate

Competitiveness in International Perspective, Keizai Koho Center, Tokyo, Japan.

Golder, Peter N. (2015), “Strategy Research: Interesting Questions + Illuminating Data 

Publication,” AMA-Sheth Foundation Doctoral Consortium, London Business

School.

Fan, Tingting, Peter N. Golder, and Eitan Muller (2015), “Communication on Mobile

Phones versus Online Social Networks: Complements or Substitutes?” Marketing 

Science Conference, Johns Hopkins University. 

Fan, Tingting, Peter N. Golder, and Eitan Muller (2015), “Multi-media and Multi-form

Communication: A Framework and Application with Smartphones and Online

Social Networks,” Theory + Practice in Marketing Conference, Georgia State

University.Fan, Tingting, Peter N. Golder, and Eitan Muller (2015), 

“Communication on Smartphones vs. Online Social Networks: Complements or 

Substitutes?” Big Data Conference, Ludwig Maximilian University (LMU), 

Munich, Germany.

Golder, Peter N. (2014), “Exploring and Exploding(!) Myths of Innovation Success,”

MOT Summer School—The New Paradigm of Innovation, Seoul, Korea.

Shacham, Rachel, Tulin Erdem, and Peter N. Golder (2014), “Talking Away the Vice?

Communication and Vices,” Marketing Science Conference, Emory University.

Fan, Tingting, Peter N. Golder, and Cheng Zhang (2014), “Usage Adoption of New 

Products in an Emerging Market,” Marketing and Innovation Symposium, 

Erasmus University, Rotterdam, Netherlands.

Golder, Peter N. (2014), “The Art and Craft of Developing Impactful Theory,” AMS 

Review Theory Forum, Indianapolis, IN. 

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Golder, Peter N. and Wonjoon Kim (2014), “Order of Entry Effects with Attribute

Innovations,” American Marketing Association Winter Educators’ Conference, 

Orlando, FL.

Golder, Peter N. and Wonjoon Kim (2013), “Order of Entry Effects with Attribute

Innovations,” invited presentation, Syracuse University. 

Pang, Jun, Angela Xia Liu, and Peter N. Golder (2013), “Effects of Peer Opinions and 

Customer Opinions on Critic Evaluations of Cultural Products,” Marketing 

Science Conference, Ozyegin University, Istanbul, Turkey.

Chang, Sue Ryung, Peter N. Golder, and Joel H. Steckel (2013), “Exploring Market

Share Volatility around the World: The Role of Economics, Culture, Business 

Environment, and Market Structure,” invited presentation, Peking University. 

Chang, Sue Ryung, Peter N. Golder, and Joel H. Steckel (2013), “Exploring Market

Share Volatility around the World: The Role of Economics, Culture, Business 

Environment, and Market Structure,” invited presentation, Cambridge University 

Judge Business School. 

Fan, Tingting, Eitan Muller, and Peter N. Golder (2012), “The Dynamics of New Product

Feature Usage,” Marketing Science Conference, Boston University. 

Shacham, Rachel, Tulin Erdem, and Peter N. Golder (2012), “Are Vices Substitutes or 

Complements?” Marketing Science Conference, Boston University. 

Golder, Peter N., Julie R. Irwin, and Debanjan Mitra (2012), “Do Economic Conditions 

Affect Long-Term Brand Leadership Persistence?” Theory + Practice in

Marketing Conference, Harvard Business School. 

Golder, Peter N. and Tingting Fan (2011), “The Dynamics of Consumers’ Brand 

Consideration Sets,” Marketing Scholar Forum, Peking University. 

Shacham, Rachel, Peter N. Golder, and Tulin Erdem (2011), “The Complementarity of 

Vices,” Marketing Science Conference, Rice University. 

Fan, Tingting and Peter N. Golder (2011), “The Dynamics of Brand Preferences Along 

Consumers’ Life Paths,” Marketing Science Conference, Rice University.

Golder, Peter N. (2011), “Beyond New Products: Innovation for Growth,” MSI 50th

Anniversary Conference, Boston.

Golder, Peter N., Julie R. Irwin, and Debanjan Mitra (2011), “Will You Still Try Me,

Will You Still Buy Me, When I'm 64? How Economic Conditions and Category

Types Affect Long-Term Brand Leadership Persistence,” invited presentation, 

Cornell University. 

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Golder, Peter N., Julie R. Irwin, and Debanjan Mitra (2010), “Will You Still Try Me,

Will You Still Buy Me, When I'm 64? How Economic Conditions and Category

Types Affect Long-Term Brand Leadership Persistence,” invited presentation, 

Peking University. 

Chang, Sue Ryung, Peter N. Golder, Joel Steckel (2010), “Global Market Share

Dynamics,” Marketing Science Conference, University of Cologne. 

Shacham, Rachel, Tulin Erdem and Peter N. Golder (2010), “A Cigarettte, a Six Pack or 

Porn: Are Vices Substitutes or Complements?” Marketing Science Conference, 

University of Cologne.

Golder, Peter N. (2010), “Attribute-Level Innovation and Its Opportunities for Marketing 

Strategy Research,” The Practice and Impact of Marketing Science, MSI/ISMS 

Conference, Massachusetts Institute of Technology. 

Golder, Peter N. (2009), “Why Your Firm Can’t Innovate,” Luxury Lab Innovation 

Forum, Times Center, New York City, talk on youtube. 

Golder, Peter N., Julie R. Irwin and Debanjan Mitra (2009), “How Do Economic

Conditions Affect Long-Term Brand Leadership Persistence,” New York City 

Marketing Modelers Meeting. 

Shacham, Rachel, Peter N. Golder, and Sha Yang (2009), “On the Importance of 

Ignorance,” Marketing Science Conference, University of Michigan.

Mitra, Debanjan, Peter N. Golder, Jinhong Xie (2009), “The Weakness of Strong Ties:

Homophily, Heterophily, and the Valence of Buzz,” Marketing Science

Conference, University of Michigan.

Golder, Peter N., Tingting Fan, Kevin L. Keller (2009), “Branding for China: The Role of 

Next Generation Consumers,” Innovation in India and China: How to Create

Value from Emerging Markets, Cambridge University Judge Business School. 

Shacham, Rachel, Peter N. Golder, and Sha Yang (2009), “Exploring the Unknown:

Incorporating Awareness in New Product Adoption,” Collaborative &

Multidisciplinary Research Conference, Yale School of Management.

Golder, Peter N., Tingting Fan, and Kevin L. Keller (2009), “Evolving Brand Preferences

of Young Chinese Consumers,” China India Consumer Insights Conference, Yale

School of Management.

Mitra, Debanjan and Peter N. Golder (2008), “Competing for the Future of Business 

Schools: Does Academic Research Help or Hurt MBA Programs?” Marketing 

Science Conference, University of British Columbia. 

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Markovitch, Dmitri and Peter N. Golder (2007), “Can the Stock Market Predict Sales 

Takeoff and the Long-Term Survival of Firms?” Marketing Science Conference, 

Singapore Management University. 

Golder, Peter N. (2007), “Will and Vision: How Latecomers Grow to Dominate

Markets,” Wuhan University’s First International Conference on Corporate

Governance and Innovation. 

Golder, Peter N., Rachel Shacham, and Debanjan Mitra (2006), “Innovations’ Origins:

When, By Whom, and How are Radical Innovations Developed?” Guanghua

School of Management, Peking Univeristy. 

Mitra, Debanjan and Peter N. Golder (2006), “The Buzz on Business Schools: A 

Longitudinal Analysis of Scholarly Research and Perceptions,” Marketing 

Science Conference, University of Pittsburgh. 

Mitra, Debanjan and Peter N. Golder (2006), “Why Today’s Business School Rankings 

are Yesterday’s News: A Long-Term Analysis of the Impact of Academic

Research,” University of Southern California Marketing Camp.

Golder, Peter N., Rachel Shacham, and Debanjan Mitra (2005), “The Continuity of

Seemingly Discontinuous, Radical Innovations,” conference on Bridging Operations

and Marketing, Catholic University, Lisbon, Portugal.

Mitra, Debanjan and Peter N. Golder (2005), “Why Today’s Business School Rankings 

are Yesterday’s News: A Long-Term Analysis of the Impact of Academic

Research,” ERIM Conference at Erasmus University, Rotterdam, Netherlands.

Golder, Peter N. (2005), “Continuous Innovation: The Key to Market Leadership,” AMA 

Doctoral Consortium, University of Connecticut.

Golder, Peter N., Rachel Shacham, and Debanjan Mitra (2005), “The Continuity of

Seemingly Discontinuous, Radical Innovations,” Marketing Science Conference,

Emory University.

Golder, Peter N., Rachel Shacham and Debanjan Mitra (2004), “A Discontinuous

Perspective on Seemingly Radical Innovations,” Hot Thoughts on Innovation:

Insights at the Intersection of Marketing and Technology, MSI-AMA Conference at

AMA Summer Educators’ Conference, Boston, MA.

Golder, Peter N. (2004), “Comments on Research with Impact and Collaborating with 

your Advisor: Promise, Perils, and Solutions,” AMA Doctoral Consortium, Texas 

A&M University.

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Golder, Peter N. (2004), “Will and Vision: How Latecomers Grow to Dominate

Markets,” opening presentation at AMA Strategic Marketing Conference,

Chicago, Illinois (based on book co-authored with Gerry Tellis). 

Chandy, Rajesh K., Peter N. Golder, and Gerard J. Tellis (2003), “Historical Research:

Method, Myths, and Applications,” Cool Tools Conference for Marketing 

Strategy Research, AMA Summer Educators’ Conference, Chicago, Illinois. 

Foster, Joseph A., Peter N. Golder, and Gerard J. Tellis (2003), “Will It Ever Fly?

Application of Takeoff Model at Whirlpool,” ISMS Practice Prize Competition, 

Marketing Science Conference, University of Maryland. 

Mitra, Debanjan, Peter N. Golder, and Qi Wang (2003), “Running Hard to Stand Still?

Analyzing Persistence and the Duration of Market Performance,” Marketing 

Science Conference, University of Maryland.

Golder, Peter N. (2003), “Historical Research and Innovation: How Does Looking Back

Help Us Understand How to Look Ahead?” American Marketing Association 

Winter Educators’ Conference, Orlando, FL.

Markovitch, Dmitri and Peter N. Golder (2002), “Competing Through Speed: Product

Development and Alliance Speed and Their Impact on Firm Performance,”

Marketing Science Conference, University of Alberta.

Mitra, Debanjan and Peter N. Golder (2002), “When Do Firms Become Truly

Multinational? A Study of the Dynamics of ‘Near-Market’ Knowledge on Entry 

Timing Decisions,” Marketing Science Conference, University of Alberta. 

Golder, Peter N. (2002), “Secondary Data,” AMA Doctoral Consortium, Emory University.

Golder, Peter N. (2001), “Historical Research in Marketing,” Special Session, AMA

Summer Educators’ Conference, Washington DC.

Mitra, Debanjan and Peter N. Golder (2001), “When Will They Ever Learn? An 

Econometric Analysis of the Long-Term Effects of Product Quality (or Why the

Business School Ratings are always Yesterday’s News?),” Marketing Science

Conference, University of Mainz. 

Golder, Peter N. and Julie R. Irwin (2001), “If They Could See Us Now: A Look at How

Category Relationships Drive Long-Term Brand Leadership Persistence,”

Marketing Science Institute’s Young Scholars Conference. 

Golder, Peter N. and Julie R. Irwin (2000), “If They Could See Us Now: A Look at How

Category Relationships Drive Long-Term Brand Leadership Persistence,” New 

York Marketing Modelers Group.

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Golder, Peter N. and Julie R. Irwin (2000), “If They Could See Us Now: A Look at How 

Consumers Relate to Their Products and How These Relationships Explain Why 

Leading Brands Succeed or Fail,” special session at ACR Conference, Salt Lake

City.

Bohlmann, Jonathan D. and Peter N. Golder (2000), “ Deconstructing the Pioneer’s

Advantage: An Examination of the Relative Success and Failure of Market

Pioneers,” Marketing Science Conference, UCLA.

Mitra, Debanjan and Peter N. Golder (2000), “Veni, Vidi, Vici: Modern Insights for 

Selecting and Succeeding in New Country Markets,” Marketing Science

Conference, UCLA. 

Golder, Peter N. (1999), “Contemporary Knowledge versus Historical Data: Other

Examples of How the Past Catches Up with the Present,” AMA Doctoral

Consortium, University of Southern California.

Golder, Peter N. and Gerard J. Tellis (1999), “How Long Can This Keep Going On?

Modeling the Growth of Radically New Products,” Marketing Science Conference,

Syracuse University.

Golder, Peter N. (1999), “Historical Method in Marketing Research with New Evidence on

Long-Term Market Share Stability,” invited presentation at University of Chicago.

Golder, Peter N. (1998), “Does Early Leadership Lock-in Long-term Leadership?” Fall

INFORMS Conference, Seattle.

Golder, Peter N. and Gerard J. Tellis (1998), “Is There Life in the Product Life Cycle? New

Formulation and Generalizations on a Dormant Concept,” Marketing Science

Conference, INSEAD.

Golder, Peter N. and Gerard J. Tellis (1998), “Great Expectations: How the Market Really

Responds to Really New Products,” invited presentation at University of Mainz,

Germany.

Golder, Peter N. (1998), “Contemporary Knowledge versus Historical Data: Another

Example of How the Past Catches Up with the Present,” Columbia-NYU-WhartonYale Marketing Colloquium, New Haven, CT.

Golder, Peter N. and Gerard J. Tellis (1998), “Evaluating New Product Growth: When Will

Sales Slow Down?” invited presentation at University of Houston.

Tellis, Gerard J. and Peter N. Golder (1996), “First to Market, First to Fail? Real Causes of 

Enduring Market Leadership,” The Conference Board’s 1996 Marketing

Conference, New York, NY.

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Golder, Peter N. and Gerard J. Tellis (1996), “Who are long-term leaders? When and how 

do they enter?” INFORMS Conference, Atlanta, GA.

Golder, Peter N. and Gerard J. Tellis (1996), “Evaluating New Product Growth: When 

Will Sales Slow Down?” Marketing Science Conference, University of Florida. 

Golder, Peter N. and Gerard J. Tellis (1995), “When Will It Fly? Modeling the Takeoff of 

Really New Consumer Durables,” New York City Marketing Modelers Group. 

Golder, Peter N. and Gerard J. Tellis (1995), “When Will It Fly? Modeling the Takeoff of 

Really New Consumer Durables,” Product Development Management

Association Conference, Minneapolis, MN. 

Golder, Peter N. and Gerard J. Tellis (1995), “Evaluating New Product Growth: Will

Sales Ever Take Off,” Marketing Science Conference, Australian Graduate

School of Management.

Tellis, Gerard J. and Peter N. Golder (1994), “Forecasting Market Opportunities:

Predicting the Takeoff of New Durables,” Marketing Science Institute

Conference, Boston, MA. 

Golder, Peter N. (1994), “An Alternative Explanation for Order of Entry Effects Among 

Surviving Brands,” Marketing Science Conference, University of Arizona. 

Tellis, Gerard J. and Peter N. Golder (1993), “The Real Causes of Enduring Market

Leadership,” ORSA/TIMS Meeting, Phoenix, Arizona. 

Golder, Peter N. (1993), “The Disadvantage of Being a Pioneer,” Marketing Science

Conference, Washington University. 

Golder, Peter N. and Gerard J. Tellis (1993), “Pioneer Advantage: Marketing Logic or 

Marketing Legend?” Marketing Science Institute Conference, Atlanta, GA. 

Golder, Peter N. and Gerard J. Tellis (1992), “Market Building vs. Pioneering: What

Causes Long-term Leadership?” ORSA/TIMS Meeting, San Francisco, CA. 

Golder, Peter N. and Gerard J. Tellis (1992), “Pioneer Advantage: Marketing Logic or 

Marketing Legend?” Marketing Science Conference, London Business School. 

RESEARCH INTERESTS 

Market Entry, New Products, Market Leadership, Quality, Global Marketing, Branding 

TEACHING INTERESTS

Marketing Concepts, Global Marketing, New Products, Marketing Strategy

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PROFESSIONAL EXPERIENCE

Northrop Corporation, 1986-1990 

Conoco, 1984-1986

GRANTS 

NYU Stern Berkley Center grant from Kauffman Foundation (2006)

NYU Stern Berkley Center grant from Kauffman Foundation (2005)

Marketing Science Institute (2000)

Richard D. Irwin Dissertation Fellowship - National Award Winner (1993) 

U.S. Department of Education - Awarded through Center for International Business 

Education and Research at University of Southern California (1993)

Dissertation Fellowship from Center for International Business Education and 

Research at University of Southern California (1992) 

Marketing Science Institute (1992)

Fellowship, University of Southern California (1990-1994)

ACADEMIC SERVICE

Associate Editor: Journal of Product Innovation Management

Editorial Review Board: Journal of Marketing 

Dissertation Committee Chair/Co-Chair:

Debanjan Mitra (placement: University of Florida)

Rachel Shacham (placement: University of Minnesota) 

Tingting Fan (placement: Chinese University of Hong Kong)

Dissertation Committee: Jane Gu, Dmitri Markovitch, Sergio Meza

Co-Chair, Hot Thoughts on Innovation: Insights at the Intersection of Marketing and 

Technology, special interest conference sponsored by MSI and AMA, 2004.

Chair, Strategy Track, Winter AMA 2005, San Antonio, Texas

ASSOCIATIONS

American Marketing Association 

Institute for Operations Research and Management Science (INFORMS)

Revised January 8, 2023

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APPENDIX B 

EXPERT TESTIMONY 
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Appendix B

Expert Testimony 

Ballet Beauty, LLC, V. Lions Gate Films Inc., JAMS Arbitration Reference No. 

1210034307, deposed January 26, 2019.

United States District Court of New Jersey, Merck & Co., Inc., and Merck Sharp & Dohme

Corp. v. Merck KGAA, 2:16-cv-00266-ES-MAH, deposed March 3, 2019.

United States District Court for the District of Delaware, LiQWD, Inc. and Olaplex LLC v. 

L’Oréal USA, Inc. et al., Civil Action No. 17-14 (JFB) (SRF), deposed March 10, 2019. 

United States District Court, Southern District of New York, Sprint Spectrum L.P., Sprintcom, 

Inc., and Sprint/United Management Company v. AT&T Mobility LLC, Case No. 1:19-CV01215-VSB, deposed April 3, 2019. 

In the Court of Chancery of the State of Delaware, Outlaw Beverage, Inc. v. Lance Collins and A

Shoc Beverage, LLC, C.A. No. 2019-0342-AGB, report filed, no deposition. 

United States District Court, District of Arizona, CDK Global, LLC and The Reynolds and 

Reynolds Company v. Mark Brnovich, Attorney General of the State of Arizona, and John S. 

Halikowski, Director of the Arizona Department of Transportation, Case No. 2:19-cv-04849- 

GMS, deposed February 4, 2020. 

United States District Court, Northern District of California, The American Beverage Association 

et al., v. City of San Francisco, 3:15-cv-03415, reports filed, no deposition. 

State of New Mexico County of Santa Fe First Judicial District Court, State of New Mexico, ex

rel. Hector H. Balderas, Attorney General v. Dolgencorp, LLC (d/b/a/ Dollar General,

Corporation), a Kentucky limited liability company, Case No. D-101-CV-2017-01562, report

filed, no deposition. 

United States District Court, Southern District of New York, Tiffany and Company and Tiffany

(NJ) LLC v. Costco Wholesale Corp., C.A. No. 1:13-cv-01041-LJL-DCF, deposed June 2, 2021.

United States District Court, District of Connecticut, BBAM Aircraft Management LP and 

BBAM US LP v. Babcock & Brown LLC, Burnham Sterling & Company LLC, Babcock &

Brown Securities LLC, Babcock & Brown Investment Management LLC, Case No. 3:20-cv01056-VLB, deposed October 14, 2021.

United States District Court, District of Maryland, Southern Division, R80 LLC v. Société des

Produits Nestlé S.A., et al, 8:21-cv-01455-PWG, reports filed, no deposition. 

United States District Court, District of California, San Francisco Division, Federal Trade

Commission v. Intuit Inc., 3:22-cv-1973-CRB, reports filed, no deposition. 

United States District Court for the Southern District of Ohio, Eastern Division, The Scotts Company

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LLC, and OMS Investments, Inc. v. Central Garden & Pet Company, and Pennington Seed, Inc., 

Case No. 2:19-cv-02185-MHW-CMV, deposed May 4, 2022.

United States District Court, Central District of California, Snap Inc. v. Katherine K. Vidal, Under

Secretary of Commerce for Intellectual Property and Director of the United States Patent and 

Trademark Office, and the United States Patent and Trademark Office, CV 22-00085-SK, reports 

filed, no deposition. 

United States District Court, Northern District of California, The Cookie Department, Inc. v. The

Hershey Company, Case No. 3:20-cv-09324, deposed July 28, 2022. 

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APPENDIX C 

MATERIALS CONSIDERED 
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Appendix C 

Materials Considered 

Report 

Legal Documents 

Complaint Counsel’s Reply to Respondent Intuit Inc.’s Supplemental Response to the Statement 

of Material Facts as to Which There is no Genuine Issue for Trial, In the Matter of Intuit 

Inc., A Corporation, Docket No. 9408, September 29, 2022, and attachments. 

Complaint, In the Matter of Intuit Inc., A Corporation, Docket No. 9408, March 28, 2022. 

Complaint Counsel’s Motion for Summary Decision, In the Matter of: Intuit Inc., A Corporation, 

Docket No. 9408, August 22, 2022, and exhibits. 

Complaint Counsel’s Motion for Summary Decision, United States of America before the Federal 

Trade Commission in the Matter of Intuit Inc., A Corporation, Respondent, Docket No. 

9408, May 6, 2022, and exhibits. 

Complaint Counsel’s Statement of Material Facts as to Which There Is No Genuine Issue for Trial, 

In the Matter of Intuit Inc., A Corporation, Docket No. 9408, August 22, 2022. 

Complaint Counsel’s Supplemental Responses to Intuit’s First and Second Set of Interrogatories, 

In the Matter of Intuit Inc., A Corporation, Docket No. 9408, December 22, 2022, and 

attachments. 

[Proposed] Decision and Order, In the Matter of Intuit Inc., A Corporation, Respondent, Docket 

No. 9408, August 22, 2022. 

Depositions and Examinations 

Declaration of John R. Hauser, SC.D., In the Matter of: Intuit Inc., a corporation, Respondent, 

Docket No. 9408, August 30, 2022. 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

September 20, 2022. 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

October 6, 2022. 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

November 29, 2022. 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

September 29, 2022. 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, October 

13, 2022. 

Deposition of Cathleen Ryan (as Intuit 3.33(c) Designee), In the Matter of: Intuit Inc., A 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Deposition of Jennifer Crosby, In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Corporation, Docket No. 9408, November 28, 2022. 

October 25, 2022. 

September 15, 2022. 

November 30, 2022. 

September 30, 2022. 

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Deposition of w, In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Deposition of r, In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

Deposition of , In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

November 3, 2022. 

September 19, 2022. 

October 5, 2022. 

Deposition of Mary-Ann Somers, In the Matter of Intuit Inc., A Corporation, Docket No. 9408, 

November 22, 2022. 

Deposition of William T. Maxson (as Bureau of Consumer Protection 3.33(c) designee), In the 

Matter of Intuit Inc., A Corporation, Docket No. 9408, December 8, 2022. 

Examination of Greg Johnson via Zoom, Federal Trade Commission in the Matter of: TurboTax, 

Inc., A Corporation, Docket No. 1923119, September 29, 2020. 

Individual Deposition of Cathleen Ryan, In the Matter of: Intuit Inc., A Corporation, No. 9408, 

November 28, 2022. 

Videoconference Examination of Catherine C. Goode, United States of America before the Federal 

Trade Commission in the Matter of: TurboTax, Inc., A Corporation, Docket No. 1923119, 

October 23, 2020. 

Videoconference Examination of Cathleen Ryan, United States of America before the Federal 

Trade Commission in the Matter of: TurboTax, Inc., A Corporation, Docket No. 1923119, 

October 9, 2020. 

Videoconference Examination of Jack Rubin, United States of America before the Federal Trade 

Commission in the Matter of: TurboTax, Inc., A Corporation, Docket No. 1923119, 

October 30, 2020. 

Expert Reports and Declarations 

Declaration of Diana F. Shiller, In the Matter of Intuit Inc., Docket No. 9408, May 6, 2022, GX 

342. 

Declaration of John R. Hauser, SC.D., In the Matter of Intuit Inc., Docket No. 9408, August 30, 

2022. 

Declaration of Nathan Novemsky, Federal Trade Commission v. Intuit Inc., Docket No. 3:22-cv1973-CRB, March 28, 2022, GX 302. 

Declaration of Peter Golder, Ph.D., Federal Trade Commission v. Intuit Inc., Docket No. 3:22-cv1973-CRB, April 4, 2022. 

Declaration of Peter Golder, Ph.D., In the Matter of Intuit Inc, Docket No. 9408, August 30, 2022. 

Declaration of Rebecca Kirk Fair, In the Matter of Intuit Inc, Docket No. 9408, August 30, 2022. 

Expert Report of Bruce F. Deal, In the Matter of Intuit Inc. , Docket No. 9408, January 13, 2023. 

Expert Report of John R. Hauser, SC.D, In the Matter of Intuit Inc., Docket No. 9408, January 13, 

2023. 

Expert Report of Nathan Novemsky, Ph.D., In the Matter of Intuit Inc., Docket No. 9408, 

December 9, 2022, GX 303. 

Expert Report of Rebecca Kirk Fair, In the Matter of Intuit Inc., Docket No. 9408, January 13, 

2023. 

Second Declaration of Nathan Novemsky, Federal Trade Commission v. Intuit Inc., Docket No. 

3:22-cv-1973-CRB, April 8, 2022, GX 313. 

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Complaint Counsel Production 

Complaint Counsel, CONFIDENTIAL – CC Revised Cat. L Sentinel Complaints, September 14, 

2022. 

Complaint Counsel, CONFIDENTIAL – Supplemental Cat. L Sentinel Complaints, September 19, 

2022. 

“Complaint Counsel Screen Recording of TurboTax Website,” 

2020_07_13_TT_TY2019_Account and SL_Redacted, GX 240. 

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“Live Full Service,” Intuit, https://turbotax.intuit.com/personal-taxes/online/live/full-service/, 

accessed April 24, 2022, INTUIT-FTC-PART3-000599613. 

“Missed the IRS Deadline?,” TaxAct, https://www.taxact.com/, accessed August 23, 2022, 

INTUIT-FTC-PART3-000600576. 

“NerdWallet IPO: What you need to know about a 2021 public offering,” public.com, 

https://public.com/learn/nerdwallet-ipo-what-you-need-to-know, INTUIT-FTC-PART3-

000600067. 

“Net Promoter System,” Bain & Company, https://www.bain.com/consulting-services/customerstrategy-and-marketing/customer-loyalty/, INTUIT-FTC-PART3-000599016. 

“Offers,” Clinique, https://www.clinique.com/offers, INTUIT-FTC-PART3-000600074. 

“Online Tax Filing Services,” TaxAct, https://www.taxact.com/taxes-online, accessed November 

10, 2022, INTUIT-FTC-PART3-000600579. 

“Online Tax Filing That Fits You,” H&R Block, https://www.hrblock.com/online-tax-filing/, 

accessed August 23, 2022, INTUIT-FTC-PART3-000593488. 

“Online Tax Filing,” H&R Block, https://www.hrblock.com/online-tax-filing/, accessed August 

26, 2022, INTUIT-FTC-PART3-000599506. 

“Peacock: What’s Free, What’s Paid and What Else to Know,” CNET, August 19, 2022, 

https://www.cnet.com/tech/services-and-software/peacock-whats-free-whats-paid-andwhat-else-to-know/, INTUIT-FTC-PART3-000600083. 

“Personal Taxes Online,” Intuit, https://turbotax.intuit.com/personal-taxes/online/, INTUIT-FTCPART3-000600270, INTUIT-FTC-PART3-000616973-6978, INTUIT-FTC-PART3-

000618237. 

“Play millions of songs and podcasts, for free,” Spotify, https://www.spotify.com/us/free/, 

INTUIT-FTC-PART3-000600277. 

“Products & Pricing Page in Tax Year 2021, as of February 1, 2022,” TurboTax, 

https://web.archive.org/web/20220201023105/https:/turbotax.intuit.com/personaltaxes/online/, INTUIT-FTC-PART3-000617792. 

“Progressive Insurance Reviews,” Progressive, https://www.progressive.com/insurance-reviews/, 

accessed December 21, 2022, INTUIT-FTC-PART3-000617957. 

C-9 
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“Ready To Get Your Biggest Refund?,” TaxSlayer, https://www.taxslayer.com/, accessed October 

20, 2022, INTUIT-FTC-PART3-000593214. 

“Shopper Response to BOGO/Free Promotions,” AMG Strategic Advisors, February 2012, 

https://members.alanational.org/assets/research_center/Hot_Topic_BOGO_freeFINAL.pdf, INTUIT-FTCPART3-000617975. 

“Spotify is testing a less restrictive ad-supported tier costing $.99 a month,” The Verge, 

https://www.theverge.com/2021/8/3/22607203/spotify-plus-ad-supported-tier-unlimitedskips-on-demand-listening, INTUIT-FTC-PART3-000618208. 

“StateFarm Insurance Reviews 2022,” Influenster, 

https://www.influenster.com/reviews/statefarm-insurance, accessed January 2, 2023, 

INTUIT-FTC-PART3-000618206. 

“Subscription Commence Conversion Index: The Exclusive Access Effect Edition,” PYMNTS, 

November 2021, https://www.pymnts.com/wp-content/uploads/2021/11/PYMNTSSubscription-Commerce-Conversion-Index-November-2021.pdf, INTUIT-FTC-PART3-

000617977. 

“Tax Counseling for the Elderly,” Benefits.gov, https://www.benefits.gov/benefit/722, accessed 

December 14, 2022, INTUIT-FTC-PART3-000600516. 

“Tax Cuts and Jobs Act: Assessment of Implementation Efforts,” I, April 18, 2019, 

https://www.treasury.gov/tigta/auditreports/2019reports/201944027fr.pdf, INTUIT-FTCPART3-000600521. 

“Tax Cuts and Jobs Act: Assessment of Implementation Efforts”, Treasury Inspector General for 

Tax Administration, April 18, 2019, 

https://www.treasury.gov/tigta/auditreports/2019reports/201944027fr.pdf, INTUIT-FTCPART3-000600521. 

“Tax Deadline Is Approaching. Only 4 Days Left to File Your Taxes,” Intuit, April 14, 2022, 

INTUIT-FTC-PART3-000618167. 

“Tax Year 2021 1040 Instructions”, Internal Revenue Service, December 21, 2021, 

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf, INTUIT-FTC-PART3-000617826. 

“TaxAct Free,” TaxAct, https://www.taxact.com/individual-taxes/online/free/, accessed July 20, 

2022, INTUIT-FTC-PART3-000593228. 

“TaxAct,” Influenster, https://www.influenster.com/reviews/taxact, accessed January 2, 2023, 

INTUIT-FTC-PART3-000618158. 

“TaxSlayer 2022 Commercial ‘Cash Cow’ (Official TV Ad: 30),” TaxSlayer TV Ad, January 4, 

2022, https://www.youtube.com/watch?v=nSaryc0WZB0, accessed August 28, 2022, 

INTUIT-FTC-PART3-000593206. 

“TaxSlayer Customer Reviews,” TaxSlayer, https://www.taxslayer.com/reviews, accessed 

December 21, 2022, INTUIT-FTC-PART3-000618220. 

“TaxSlayer Simply Free,” TaxSlayer, https://www.taxslayer.com/products/taxslayer-free-taxfiling, accessed July 20, 2022, INTUIT-FTC-PART3-000600956. 

“TaxSlayer,” Influenster, https://www.influenster.com/reviews/taxslayer, accessed January 2, 

2023, INTUIT-FTC-PART3-000618222. 

“The Beginner’s Guide to Free Sample Marketing To Promote Your Products,” Linchpin SEO, 

October 1, 2022, https://linchpinseo.com/free-sample-marketing-guide/, accessed January 

11, 2023, INTUIT-FTC-PART3-000616989. 

C-10 
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“T-Mobile Insurance Reviews 2022,” Influenster, https://www.influenster.com/reviews/t-mobile, 

accessed January 2, 2023, INTUIT-FTC-PART3-000618249. 

“TurboTax Deluxe,” Intuit, https://turbotax.intuit.com/personal-taxes/online/deluxe.jsp#taxforms, accessed August 25, 2022, INTUIT-FTC-PART3-000599625. 

“TurboTax Live 2022 Super Bowl Commercial: Matchmaker,” 

https://www.youtube.com/watch?v=JFFmnRg1CmE, INTUIT-FTC-PART3-000618204. 

“TurboTax Live,” Intuit, https://turbotax.intuit.com/personal-taxes/online/live/how-it-works.htm, 

accessed August 24, 2022, INTUIT-FTC-PART3-000599629. 

“TurboTax Official Site: File Taxes Online, Tax Filing Made Easy,” Intuit, 

https://turbotax.intuit.com/, accessed December 28, 2022, INTUIT-FTC-PART3-

000617783. 

“TurboTax Product Reviews,” Intuit, 

https://turbotax.intuit.com/reviews/?Sort=Rating:desc,SubmissionTime:desc,Helpfulness: 

desc, accessed December 21, 2022, INTUIT-FTC-PART3-000618155. 

“TurboTax,” Influenster, https://www.influenster.com/reviews/turbo-tax, accessed January 2, 

2023, INTUIT-FTC-PART3-000617823. 

“U.S. Consumer 2016 Net Promoter Benchmarks,” Satmetrix, 2016, 

https://www.netpromoter.com/satmetrix-infographic-2016-consumer-np-benchmarks/, 

INTUIT-FTC-PART3-000600269. 

“U.S. Consumer 2017 Net Promoter Benchmarks,” Satmetrix, 2017, https://info.nice.com/rs/338-

EJP-431/images/satmetrix-infographic-2017-b2c-nps-benchmarks-glance-061217.pdf, 

INTUIT-FTC-PART3-000598529. 

“U.S. Consumer 2018 Net Promoter Benchmarks,” Satmetrix, 2018, https://info.nice.com/rs/338-

EJP-431/images/NICE-Satmetrix-infographic-2018-b2c-nps-benchmarks-050418.pdf, 

INTUIT-FTC-PART3-000598530. 

“U.S. Consumer 2019 Net Promoter Benchmarks,” Satmetrix, 2019, 

https://mlgsupport.zendesk.com/hc/en-us/article_attachments/360029651591/NICESatmetrix-infographic-2019-b2c-nps-benchmarks-042619.pdf, INTUIT-FTC-PART3-

000598531. 

“U.S. Consumer 2020 Net Promoter Benchmarks,” Satmetrix, 2020, https://cincysc.com/wpcontent/uploads/2020/10/2020_benchmarks.pdf, INTUIT-FTC-PART3-000598532. 

“U.S. Consumer 2021 Net Promoter Benchmarks,” Satmetrix, 2021, 

https://www.satmetrix.com/wp-content/uploads/2021/05/2021_benchmarks.pdf, INTUITFTC-PART3-000598533. 

“Verizon Wireless Insurance Reviews 2022,” Influenster, 

https://www.influenster.com/reviews/verizon-wireless, accessed January 2, 2023, 

INTUIT-FTC-PART3-000618162. 

“Volunteer Income Tax Assistance (VITA),” Benefits.gov, 

https://www.benefits.gov/benefit/1543, accessed December 14, 2022, INTUIT-FTCPART3-000599025. 

“What Happened to Credit Karma Tax?,” Cash App Taxes, February 1, 2022, 

https://taxeshelp.cash.app/s/article/What-changes-at-Credit-Karma-Tax-now-that-we-area-Cash-App-product#, INTUIT-FTC-PART3-000617940. 

“What Our Customers Are Saying,” Jackson Hewitt, https://www.jacksonhewitt.com/file-taxesoptions-products/file-taxes-online/reviews/, accessed December 21, 2022, INTUIT-FTCPART3-000600018. 

C-11 
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“Why use TurboTax Free Edition?,” Intuit, April 1, 2022, 

https://web.archive.org/web/20220401142411/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617788. 

“Why Use TurboTax Free Edition?,” Intuit, https://turbotax.intuit.com/personal-taxes/online/freeedition.jsp, accessed December 28, 2022, INTUIT-FTC-PART3-000618219. 

Aycock, J, “New York Times’ Wirecutter Moving To Subscription Service,” Seeking Alpha, 

August 31, 2021, https://seekingalpha.com/news/3735810-new-york-times-wirecuttermoving-to-subscription-service, INTUIT-FTC-PART3-000600847. 

Bradbury, Danny, “Tech Tips: Tax Software For Your Clients,” Investment Executive, April 5, 

2019, https://www.investmentexecutive.com/newspaper_/building-your-businessnewspaper/tech-tips-tax-software-for-your-clients/, INTUIT-FTC-PART3-000599171. 

Chen, Elaine, “What Is the Net Promoter Score (NPS)?,” MIT Orbit, https://orbitkb.mit.edu/hc/en-us/articles/206440723-What-is-the-Net-Promoter-Score-NPS-, INTUITFTC-PART3-000600984. 

Cico, David, and Courtney L. Howard Olson, Lessons Learned from IRS Free Filers: Capturing 

Young Taxpayers for a Lifetime of Electronic Filing, IRS, June 12, 2008, 

https://www.irs.gov/pub/irs-soi/08resconefile.pdf, INTUIT-FTC-PART3-000599183. 

Daly, Lyle, “The Average Tax Refund: A Visual Guide to Your Money Back,” The Ascent, January 

31, 2020, https://www.fool.com/the-ascent/research/average-tax-refund/, accessed July 20, 

2022, INTUIT-FTC-PART3-000599402. 

Gill, Kristine, “Are You Eligible for These Special Discounts? Here’s How to Find Out So You 

Don’t Miss Out,” Real Simple, June 22, 2022, https://www.realsimple.com/worklife/money/saving/eligible-special-discounts, INTUIT-FTC-PART3-000618224. 

Kardashian, Kirk, “Golder Wins Distinguished Scholar Award,” Tuck School of Business, 

November 2, 2012, https://www.tuck.dartmouth.edu/news/articles/golder-winsdistinguished-scholar-award, INTUIT-FTC-PART3-000600865. 

Kessler, Carson, “A Banking App Has Been Suddenly Closing Accounts, Sometimes Not 

Returning Customers’ Money,” ProPublica, July 6, 2021, 

https://www.propublica.org/article/chime, INTUIT-FTC-PART3-000600887. 

Moore, Will, “States Where Car Insurance Is Not Mandatory (2022),” Motor 1.com, December 15, 

2021, https://www.motor1.com/reviews/403859/states-where-car-insurance-is-notmandatory/, accessed August 25, 2022, INTUIT-FTC-PART3-000600031. 

Nelson, Dustin, “Everywhere You Can Get Free Food for Kids Right Now,” Thrillist, October 20, 

2022, https://www.thrillist.com/news/nation/free-food-kids-meal-deals, INTUIT-FTCPART3-000617946. 

Parys, Sabrina, and Tina Orem, “TurboTax Review 2022,” March 3, 2022, 

https://www.nerdwallet.com/article/taxes/turbotax-review, accessed July 22, 2022, 

INTUIT-FTC-PART3-000600057. 

Pinola, Melanie, “The Best Online Tax Filing Software,” Wirecutter, February 15, 2022, 

https://www.nytimes.com/wirecutter/reviews/best-tax-software/, accessed July 29, 2022, 

INTUIT-FTC-PART3-000601013. 

Quach, Karen, “Survey: How Many Americans Are ‘Free Trial Hopping?’,” Frontier, July 2021, 

https://go.frontier.com/media-center/trial-hopping-survey/, INTUIT-FTC-PART3-

000618186. 

Rainie, Lee, “Cable and Satellite TV Use Has Dropped Dramatically in the U.S. Since 2015,” Pew 

Research Center, March 17, 2021, https://www.pewresearch.org/factC-12 
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tank/2021/03/17/cable-and-satellite-tv-use-has-dropped-dramatically-in-the-u-s-since2015/, accessed November 10, 2022, INTUIT-FTC-PART3-000600262. 

Smith, Aaron, and Monica Anderson, “2. Online Reviews,” Pew Research Center, December 19, 

2016, https://www.pewresearch.org/internet/2016/12/19/online-reviews/, INTUIT-FTCPART3-000600272. 

Tarlton, Amanda, “100 Popular Retailers That Offer A Discount To First-time Customers,” USA 

Today, January 7, 2021, 

https://www.usatoday.com/story/tech/reviewedcom/2021/01/07/100-retailers-offerdiscount-your-first-purchase/6563942002/, INTUIT-FTC-PART3-000618561. 

Thrasher, Michael, “Advisor Referral Business Helps Lift SmartAsset to $1Billion Valuation,” 

RIAIntel, June 24, 2021, https://www.riaintel.com/article/b1sf2vm6cbw9q8/advisorreferral-business-helps-lift-smartasset-to-$1-billion-valuation, INTUIT-FTC-PART3-

000600986. 

Wallace, Chris, “The 5 Stages of the Consumer Decision Making Process,” Zoovu, July 5, 2016, 

https://zoovu.com/blog/how-to-leverage-the-5-stages-of-the-customer-decision-makingprocess/, accessed April 2, 2022, INTUIT-FTC-PART3-000601008. 

Wanjala, Alvin, “How Many Users Does Spotify Have?,” MUO, August 3, 2022, 

https://www.makeuseof.com/how-many-users-spotify-has/, INTUIT-FTC-PART3-

000617961. 

Weltman, Barbara, “What Will I Pay for Tax Preparation Fees?,” Investopedia, July 21, 2022, 

https://www.investopedia.com/articles/taxes/021717/what-will-i-pay-tax-preparationfees.asp, accessed January 3, 2023, INTUIT-FTC-PART3-000618177. 

White, G, “How the Tax-Prep Industry Takes Advantage of Low-Income Filers,” The Atlantic, 

April 14, 2016, https://www.theatlantic.com/business/archive/2016/04/eict-taxprep/478305/, INTUIT-FTC-PART3-000600796. 

York, Erica, “Summary of the Latest Federal Income Tax Data, 2022 Update,” Tax Foundation, 

January 20, 2022, https://taxfoundation.org/publications/latest-federal-income-tax-data/, 

accessed January 6, 2023, INTUIT-FTC-PART3-000618526. 

Zalani, Chintan, “Consumer Decision-Making Process Mastery,” The Ecom Academy, 2018, 

https://ecomacademy.com/consumer-decision-making-process/, accessed April 2, 2022, 

INTUIT-FTC-PART3-000600804. 

Zhu, Emily, “TurboTax Review 2022,” SmartAssetTM, February 14, 2022, 

https://smartasset.com/taxes/turbo-tax-review, INTUIT-FTC-PART3-000600813. 

Appendix F: Benchmark Companies Selection 

Publicly Available Documents 

“About FreeTaxUSA,” FreeTaxUSA, 

https://www.freetaxusa.com/about.jsp?thn=3EEFE20943C213FECD8AAB04918F20C4, 

INTUIT-FTC-PART3-000599417. 

“AT&T TV Is Now DIRECTV STREAM,” AT&T, https://www.att.com/tv/, INTUIT-FTCPART3-000599008. 

“Better Business Bureau,” https://www.bbb.org/, accessed December 20, 2022, INTUIT-FTCPART3-000603020. 

C-13 
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“Mobile Fact Sheet,” Pew Research Center, April 7, 2021, 

https://www.pewresearch.org/internet/fact-sheet/mobile/, INTUIT-FTC-PART3-

000600245. 

“SEC Form 10-K (for the fiscal year ended July 31, 2022),” Intuit Inc., July 31, 2022, 

https://www.sec.gov/ix?doc=/Archives/edgar/data/896878/000089687822000028/intu20220731.htm, INTUIT-FTC-PART3-000599641.FreeTaxUSA, “About FreeTaxUSA,” 

https://www.freetaxusa.com/about.jsp?thn=3EEFE20943C213FECD8AAB04918F20C4, 

INTUIT-FTC-PART3-000599417. 

Intuit Inc., SEC Form 10-K (for the fiscal year ended July 31, 2022), 

https://www.sec.gov/ix?doc=/Archives/edgar/data/896878/000089687822000028/intu20220731.htm, INTUIT-FTC-PART3-000599641. 

Moore, Will, “States Where Car Insurance Is Not Mandatory (2022),” Motor 1, December 

15, 2021, https://www.motor1.com/reviews/403859/states-where-car-insurance-is-notmandatory/, accessed August 25, 2022, INTUIT-FTC-PART3-000600031. 

Poushter, Jacob, “Car, Bike, or Motorcycle? Depends on Where You Live,” Pew Research 

Center, https://www.pewresearch.org/fact-tank/2015/04/16/car-bike-or-motorcycledepends-on-where-you-live/, INTUIT-FTC-PART3-000600842. 

Rainie, Lee, “Cable and Satellite TV Use Has Dropped Dramatically in the U.S. Since 

2015,” Pew Research Center, March 17, 2021, https://www.pewresearch.org/facttank/2021/03/17/cable-and-satellite-tv-use-has-dropped-dramatically-in-the-u-s-since2015/, accessed November 10, 2022, INTUIT-FTC-PART3-000600262. 

Rowan, Lisa, “Square Will Buy Credit Karma’s Free Tax Prep Service. What Does That 

Mean for Consumers?,” Forbes, November 25, 2020, 

https://www.forbes.com/advisor/credit-score/square-will-buy-credit-karmas-free-taxprep-service-what-does-that-mean-for-consumers/, INTUIT-FTC-PART3-000600825. 

Intuit Internal Data and Documents 

Intuit, “ 2021, INTUIT-FTCPART3-000602321. 

Appendix G: Benchmark BBB Complaints 

Publicly Available Documents 

“2021 by the numbers,” State Farm, February 25, 2022, available at 

https://newsroom.statefarm.com/2021-by-the-numbers-infographic, INTUIT-FTCPART3-000600279. 

“About Charter,” Charter Spectrum, available at https://corporate.charter.com/about-charter, 

INTUIT-FTC-PART3-000599174. 

“About Us,” Progressive, available at https://www.progressive.com/about/, INTUIT-FTCPART3-000600252. 

“Complaints,” Better Business Bureau, https://www.bbb.org/process-of-complaints-andreviews/complaints, accessed July 13, 2022, INTUIT-FTC-PART3-000599022. 

C-14 
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“Corporate Overview,” USAA, available at 

https://www.usaa.com/inet/wc/about_usaa_corporate_overview_main?akredirect=true, 

INTUIT-FTC-PART3-000593231. 

“GEICO At A Glance,” Geico, July 2022, available at 

https://www.geico.com/about/corporate/at-a-glance/, INTUIT-FTC-PART3-000599482. 

“MoneyGram International Reports Second Quarter 2021 Results,” MoneyGram, July 29, 2021, 

available at https://ir.moneygram.com/news-releases/news-release-details/moneygraminternational-reports-second-quarter-2021-results, INTUIT-FTC-PART3-000600025. 

“Notice of 2022 Annual Meeting and Proxy Statement,” Allstate, available at 

https://www.allstate.com/resources/allstate/attachments/annual-report/allstate-year-endreport-combo-2021.pdf, INTUIT-FTC-PART3-000598535. 

“Pay TV providers ranked by the number of subscribers in the United States,” Statista, December 

2021, available at https://www.statista.com/statistics/251793/pay-tv-providers-with-thelargest-number-of-subscribers-in-the-us/, INTUIT-FTC-PART3-000600079. 

“ProPublica Analysis of IRS Electronic Filing Data,” ProPublica, available at 

https://www.documentcloud.org/documents/6788961-ProPublica-Analysis-of-IRSElectronic-Filing-Data.html, INTUIT-FTC-PART3-000600261. 

“SEC Form 10-K for the fiscal year ended April 30, 2021,” H&R Block, Inc., available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/12659/000183886221000028/hrb20210430.htm, INTUIT-FTC-PART3-000599525. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” AT&T Inc., available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/732717/000073271722000015/t20211231.htm, INTUIT-FTC-PART3-000598808. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Blucora, Inc., available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1068875/000106887522000042/bcor20211231.htm, INTUIT-FTC-PART3-000599029. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Comcast Corporation, available 

at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1166691/000116669122000009/cmcsa 

-20211231.htm, INTUIT-FTC-PART3-000599202. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Perdoceo Education 

Corporation, available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1046568/000156459022006719/prdo10k_20211231.htm, INTUIT-FTC-PART3-000600089. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” T-Mobile US, Inc., available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1283699/000128369922000018/tmus20211231.htm, INTUIT-FTC-PART3-000600293. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Verizon Communications Inc., 

available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/732712/000073271222000008/vz20211231.htm, INTUIT-FTC-PART3-000600605. 

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“SEC Form 10-K for the fiscal year ended July 31, 2021,” Intuit Inc., available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/896878/000089687821000233/intu20210731.htm (“Intuit 10-K”), INTUIT-FTC-PART3-000599641. 

“TaxSlayer Offers New Resources to Help Taxpayers File in 2021,” TaxSlayer, February 8, 

2021, available at https://www.taxslayer.com/media-room/prdetails?articleID=122508, 

INTUIT-FTC-PART3-000600861. 

Better Business Bureau website, available at https://www.bbb.org/, INTUIT-FTC-PART3-

000603020. 

Curry, D., “Chime Revenue and Usage Statistics (2022),” Business of Apps, May 4, 2022, 

available at https://www.businessofapps.com/data/chime-statistics/, INTUIT-FTCPART3-000599389. 

Macfarlane, G., “The Path Forward for America's Outdated Tax System,” Jackson Hewitt, May 

17, 2021, available at https://www.jacksonhewitt.com/about-jackson-hewitt/news-andevents/opinion-the-path-forward-for-americas-outdated-tax-system/, INTUIT-FTCPART3-000600870. 

Publicly Available Complaints 

“Allstate Insurance, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/il/northbrook/profile/insurance-companies/allstate-insurance0654-12014144/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-

000617744. 

“AT&T, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/tx/dallas/profile/long-distance-phone-service/att-0875-

7935/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617718. 

“Cash App Taxes, Inc., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ca/san-francisco/profile/tax-return-preparation/cash-app-taxesinc-1116-879545/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-

000617719. 

“Charter Spectrum, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ct/stamford/profile/cable-tv/charter-spectrum-0111-

110075917/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617723. 

“Chime Financial Inc., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ca/san-francisco/profile/financial-technology/chime-financialinc-1116-530173/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-

000617733. 

“Comcast Corporation, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/pa/philadelphia/profile/cable-tv/comcast-corporation-0241-

80003221/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617724. 

“DirecTV Inc., Complaints,” Better Business Bureau, available at https://www.bbb.org/us/ca/elsegundo/profile/cable-tv/directv-inc-1216-81000357/complaints, accessed on January 3, 

2023, INTUIT-FTC-PART3-000617738. 

C-16 
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“Dish Network LLC, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/co/englewood/profile/cable-tv/dish-network-llc-1296-

6370/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617741. 

“Dun & Bradstreet, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/fl/jacksonville/profile/credit-reporting-agencies/dun-bradstreet0332-3137/complaints, accessed on July 1, 2022, INTUIT-FTC-PART3-000607368. 

“Fleetcor Technologies, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ga/norcross/profile/credit-cards-and-plans/fleetcor-technologiesllc-0443-7005062/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-

000617725. 

“Geico, Complaints,” Better Business Bureau, available at https://www.bbb.org/us/md/chevychase/profile/insurance-companies/geico-0241-8768/complaints, accessed on January 3, 

2023, INTUIT-FTC-PART3-000617736. 

“H&R Block Inc., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/mo/kansas-city/profile/tax-return-preparation/h-r-block-inc-usheadquarters-0674-46030004/complaints, accessed on January 3, 2023, INTUIT-FTCPART3-000617739. 

“Intuit Inc., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ca/mountain-view/profile/computer-hardware/intuit-inc-1216-

202832/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617729. 

“Jackson Hewitt, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/nj/jersey-city/profile/tax-return-preparation/jackson-hewitt-taxservices-of-america-inc-0221-22001064/complaints, accessed on January 3, 2023, 

INTUIT-FTC-PART3-000617720. 

“MoneyGram, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/tx/dallas/profile/money-orders/moneygram-0875-

90246426/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617731. 

“Perdoceo Education Corp., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/il/schaumburg/profile/college-and-university/perdoceoeducation-corporation-0654-9003047/complaints, accessed on January 3, 2023, INTUITFTC-PART3-000617743. 

“Progressive Corporation, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/oh/mayfield-vlg/profile/insurance-companies/progressivecorporation-0312-15000696/complaints, accessed on January 3, 2023, INTUIT-FTCPART3-000617728. 

“State Farm Insurance Co., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/il/bloomington/profile/insurance-companies/state-farminsurance-company-0724-6000391/complaints, accessed on January 3, 2023, INTUITFTC-PART3-000617734. 

“TaxAct, Complaints,” Better Business Bureau, available at https://www.bbb.org/us/ia/cedarrapids/profile/computer-software-developers/taxact-0664-22001061/complaints, accessed 

on January 3, 2023, INTUIT-FTC-PART3-000617737. 

C-17 
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“TaxHawk, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ut/provo/profile/tax-return-preparation/taxhawk-inc-1166-

22009863/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617727. 

“TaxSlayer, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ga/evans/profile/tax-software/taxslayercom-0743-

9390/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617742. 

“T-Mobile USA, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/wa/bellevue/profile/cell-phone-supplies/t-mobile-usa-inc-1296-

27026359/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-000617740. 

“USAA, Complaints,” Better Business Bureau, available at https://www.bbb.org/us/tx/sanantonio/profile/insurance-companies/usaa-0825-23452/complaints, accessed on January 

3, 2023, INTUIT-FTC-PART3-000617722. 

“Verizon Wireless, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/nj/basking-ridge/profile/cell-phone-supplies/verizon-wireless0221-1001468/complaints, accessed on January 3, 2023, INTUIT-FTC-PART3-

000617721. 

Appendix H: Keyword Methodology 

Legal Documents 

Complaint, United States of America before the Federal Trade Commission in the Matter of: 

Intuit Inc., A Corporation, Docket No. 9408, March 28, 2022. 

Appendix I: TV Ad Benchmark Methodology 

Legal Documents 

Complaint Counsel’s Motion for Summary Decision, United States of America before the 

Federal Trade Commission in the Matter of: Intuit Inc., A Corporation, Respondent, 

Docket No. 9408, August 22, 2022. 

Complaint Counsel’s Supplemental Responses to Intuit’s First and Second Set of Interrogatories, 

In the matter of: Intuit Inc., A Corporation, No. 9408, December 22, 2022. 

Expert Report and Declarations 

Declaration of Diana F. Shiller, In the Matter of Intuit Inc., a corporation, Docket No. 

9408, June 9, 2022, GX 342. 

Intuit Internal Data and Documents 

Intuit, “ 

PART3-000490342. 

,” September 27, 2021, INTUIT-FTCC-18 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 203 of 334 * PUBLIC *; PUBLIC

 

 

 

 

 

 

 

 

Publicly Available Materials 

“.Com Disclosures: How to Make Effective Disclosures in Digital Advertising,” FTC, March 

2013, https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-staff-revisesonline-advertising-disclosure-guidelines/130312dotcomdisclosures.pdf, INTUIT-FTCPART3-000600903. 

“Advertising Claim,” Marketing Accofuntability Standards Board Common Language Dictionary, 

https://marketing-dictionary.org/a/advertising-claim/, INTUIT-FTC-PART3-000598534. 

“Allstate Insurance Company,” Allstate, available at https://www.allstate.com/, accessed on July 

13, 2022, INTUIT-FTC-PART3-000593223. 

“An Insurance Company For Your Car and More,” Geico, available at https://www.geico.com/, 

accessed on July 13, 2022, INTUIT-FTC-PART3-000593224. 

“An Insurance Company You Can Rely On,” Progressive, available at 

https://www.progressive.com/, accessed on July 27, 2022, INTUIT-FTC-PART3-

000593238. 

“AT&T Official Site,” AT&T, available at att.com, accessed on July 25, 2022, INTUIT-FTCPART3-000603027. 

“Bear: Taxes Aren’t Scary,” TaxAct TV Ad, January 4, 2021, https://www.ispot.tv/ad/tzw7/taxactbear-taxes-arent-scary, accessed July 13, 2022, INTUIT-FTC-PART3-000602976. 

“Charter Spectrum Official,” Charter Spectrum, available at https://official.spectrum.com/lfo-7n, 

accessed on July 12, 2022, INTUIT-FTC-PART3-000593222. 

“Cloudy with a Chance of TaxAct – Version A,” TaxAct TV Ad, January 3, 2022, 

https://youtu.be/inVk3O8sXIk, accessed July 13, 2022, INTUIT-FTC-PART3-

000602942. 

“Commission Enforcement Policy Statement in Regard to Clear and Conspicuous Disclosure in 

Television Advertising”, FTC, October 21, 1970, 

https://www.ftc.gov/system/files/documents/public_statements/288851/701021tvadpr.pdf, INTUIT-FTC-PART3-000600859. 

“Dish Satellite TV – Official Site,” Dish Network, available at https://www.dish.com/, accessed 

on July 13, 2022, INTUIT-FTC-PART3-000593226. 

“File Taxes Online,” TaxAct, available at https://www.taxact.com/, accessed on July 19, 2022, 

INTUIT-FTC-PART3-000593229. 

“File Your Taxes for Free With the Biggest Refund Possible,” TaxSlayer TV Ad, January 2, 2020, 

https://www.youtube.com/watch?v=zYgk8TtqJu4, accessed July 13, 2022, INTUIT-FTCPART3-000602992. 

“Free Tax Filing Online,” TaxSlayer, available at https://www.taxslayer.com/products/taxslayerfree-tax-filing/, accessed on July 12, 2022, INTUIT-FTC-PART3-000600956. 

“Free Tax Filing,” TaxAct, available at https://www.taxact.com/individual-taxes/online/free/, 

accessed on July 19, 2022, INTUIT-FTC-PART3-000593228. 

“Get HBO Max – Access Unique HBO Max Channels, Streaming Content,” available at 

https://www.dish.com/programming/packages/add-ons/premium-channels/hbo-max/, 

accessed on December 6, 2022, INTUIT-FTC-PART3-000618434. 

“Guarantees,” H&R Block, available at https://www.hrblock.com/guarantees/, accessed on July 

22, 2022, INTUIT-FTC-PART3-000593237. 

“Insurance, Banking, Retirement & Investment Services,” USAA, available at 

https://www.usaa.com/, accessed on July 13, 2022, INTUIT-FTC-PART3-000603003. 

C-19 
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“Internet, TV, Phone Smart Phone Smart Home,” Xfinity, available at 

https://www.xfinity.com/overview, accessed on July 12, 2022, INTUIT-FTC-PART3-

000593221. 

“Let’s find the right tax solution for you,” TurboTax, available at 

https://turbotax.intuit.com/personal-taxes/online/, accessed on July 20, 2022, INTUITFTC-PART3-000599621. 

“Monsters: Dinner,” Charter Spectrum TV Ad, February 3, 2022, 

https://www.youtube.com/watch?v=6-nsCJ54TkQ, accessed July 12, 2022, INTUIT-FTCPART3-000602970. 

“State Farm Auto Insurance & More for 100 Years,” State Farm, available at 

https://www.statefarm.com/, accessed on July 13, 2022, INTUIT-FTC-PART3-

000593225. 

“Streaming Services & Satellite TV,” DirecTV, available at https://www.directv.com/, accessed 

on July 12, 2022, INTUIT-FTC-PART3-000593219. 

“Tax Preparation Services Company,” H&R Block, available at www.hrblock.com, accessed on 

July 22, 2022, INTUIT-FTC-PART3-000600565. 

“Tax Preparation Services,” Jackson Hewitt, available at https://www.jacksonhewitt.com/, 

accessed on July 12, 2022, INTUIT-FTC-PART3-000593215. 

“Tax Resolution Services: IRS Tax Issue Relief,” Jackson Hewitt, available at 

https://www.jacksonhewitt.com/tax-resolution/, accessed on July 12, 2022, INTUIT-FTCPART3-000593216. 

“TaxAct Guarantees,” TaxAct, available at https://www.taxact.com/company/guarantees, 

accessed on July 19, 2022, INTUIT-FTC-PART3-000593227. 

“TaxSlayer,” TaxSlayer, available at https://www.taxslayer.com/, accessed on July 11, 2022. 

“The Disney Bundle: On Us,” Verizon, available at https://www.verizon.com/solutions-andservices/disneyplus/, accessed on July 12, 2022, INTUIT-FTC-PART3-000593218. 

“T-Mobile & Sprint merged to create America’s 5G Leader in coverage,” T-Mobile, available at 

https://www.t-mobile.com/, accessed on July 12, 2022, INTUIT-FTC-PART3-000600280. 

“Verizon: Plans, Services & Solutions,” Verizon, available at https://www.verizon.com/, accessed 

on July 12, 2022, INTUIT-FTC-PART3-000593217. 

“Watch MLB on DIRECTTV STREAM,” DirecTV, available at 

https://www.directv.com/stream/sports/mlb/, accessed on July 12, 2022, INTUIT-FTCPART3-000593220. 

“What We Do: The New Standard for TV Ad Measurement,” iSpot.tv, https://www.ispot.tv/about, 

accessed July 26, 2022, INTUIT-FTC-PART3-000600796. 

TV Ads 

Intuit TV Ad, “Copy of Dance Workout,” 30 seconds, QTTX0023000H, INTUIT-FTC-PART3-

000594976, GX 620. 

Intuit TV Ad, “Dog Show,” 30 seconds, QTT2159H, INTUIT-FTC-PART3-000602935, GX 604. 

Intuit TV Ad, “Spit Take,” 30 seconds, QTTX0157000H, INTUIT-FTC-PART3-000603030, GX 

309. 

Intuit TV Ad, “Auctioneer,” 30 seconds, QTTX001900H, INTUIT-FTC-PART3-000602934, GX 

606. 

Intuit TV Ad, “Boston Tea Party,” 60 seconds, CC-00006794, GX 321. 

Intuit TV Ad, “Never a Sellout,” 30 seconds, CC-00006799, GX 323. 

C-20 
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Intuit TV Ad, “Anthem,” 45 seconds, INTUIT-FFA-FTC-000528211, GX 347. 

Intuit TV Ad, “Baby,” 15 seconds, INTUIT-FFA-FTC-000528210, GX 346. 

Intuit TV Ad, “Cruise,” 30 seconds, INTUIT-FFA-FTC-000169117, GX 345. 

Intuit TV Ad, “Fish,” 15 seconds, INTUIT-FFA-FTC-000528212, GX 325. 

Intuit TV Ad, “Fish,” 30 seconds, INTUIT-FFA-FTC-000169116, GX 324. 

Intuit TV Ad, “Guzman,” 15 seconds, INTUIT-FFA-FTC-000528209, GX 344. 

Intuit TV Ad, “Big Kick,” 30 seconds, INTUIT-FFA-FTC-000528218, GX 670. 

Intuit TV Ad, “Big Kick,” 60 seconds, QTTX12976H, INTUIT-FFA-FTC-000169119, GX 349. 

Intuit TV Ad, “Court Reporter,” 15 seconds, INTUIT-FFA-FTC-000528219, GX 348. 

Intuit TV Ad, “Game Show,” 30 seconds, CC-00000662, GX 59. 

Intuit TV Ad, “Lawyer,” 30 seconds, INTUIT-FFA-FTC-000528222, GX 300. 

Intuit TV Ad, “Lawyer,” 60 seconds, QTTX12996H, INTUIT-FFA-FTC-000169120, GX 328. 

Intuit TV Ad, “Movie Credits,” 15 seconds, GX 331. 

Intuit TV Ad, “Movie Credits,” 30 seconds, QTTX13063H, INTUIT-FFA-FTC-000169121, GX 

299. 

Intuit TV Ad, “Spelling Bee,” 15 seconds, GX 671. 

Intuit TV Ad, “Spelling Bee,” 30 seconds, QTTX13083H, INTUIT-FFA-FTC-000169122, GX 

350. 

Intuit TV Ad, “Crossword,” 15 seconds, GX 326. 

Intuit TV Ad, “Game Show,” 15 seconds, GX 356. 

Intuit TV Ad, “Game Show,” 30 seconds, QTTX12353H, INTUIT-FFA-FTC-000169118, GX 

669. 

Intuit TV Ad, “Movie Credits,” 30 seconds, INTUIT-FFA-FTC-000528226, GX 330. 

Intuit TV Ad, “Spelling Bee,” 30 seconds, INTUIT-FFA-FTC-000528221, GX 351. 

Intuit TV Ad, “Auctioneer,” 15 seconds, QTTX0021000H, INTUIT-FTC-PART3-000000536, 

GX 202. 

Intuit TV Ad, “Dog Show,” 15 seconds, QTTX1899H, INTUIT-FTC-PART3-000000530, GX 

204. 

Intuit TV Ad, “Spit Take,” 15 seconds, QTTX0256000H, INTUIT-FTC-PART3-000000537, GX 

622. 

Intuit TV Ad, “Dance Workout,” 15 seconds, INTUIT-FTC-PART3-000000523, GX 608. 

Intuit TV Ad, “Young Love,” 15 seconds, INTUIT-FTC-PART3-000000544, GX 629. 

Intuit TV Ad, “Echo,” INTUIT-FTC-PART3-000000524, GX 609. 

Intuit TV Ad, “Freeloader,” 15 seconds, INTUIT-FTC-PART3-000000518, GX 603. 

Intuit TV Ad, “Freeloader,” 30 seconds, INTUIT-FTC-PART3-000000529, GX 614. 

H&R Block TV Ad, “Max Refund,” February 14, 2021, available at 

https://www.youtube.com/watch?v=FnkYy3nGNkk, accessed on July 13, 2022, INTUITFTC-PART3-000602955. 

H&R Block TV Ad, “Help on Your Terms,” February 14 , 2021, available at 

https://www.youtube.com/watch?v=1TtOBbUKzAA, accessed on July 13, 2022, INTUITFTC-PART3-000602954. 

H&R Block TV Ad, “File Virtually,” March 21, 2021, available at 

https://www.youtube.com/watch?v=7GDqBfbLVLg, accessed on July 13, 2022, INTUITFTC-PART3-000602953. 

C-21 
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TaxAct TV Ad, “Cloudy with a Chance of TaxAct – Version A,” January 3, 2022, available at 

https://youtu.be/inVk3O8sXIk, accessed on July 13, 2022, INTUIT-FTC-PART3-

000602942. 

TaxAct TV Ad, “The Fixer: 30,” February 10, 2022, available at https://youtu.be/z5IiW8zTS1c, 

accessed on July 13, 2022, INTUIT-FTC-PART3-000602977. 

TaxAct TV Ad, “Bear: Taxes Aren’t Scary,” January 4, 2021, available at 

https://www.ispot.tv/ad/tzw7/taxact-bear-taxes-arent-scary, accessed on July 13, 2022, 

INTUIT-FTC-PART3-000602976. 

TaxSlayer TV Ad, “Commercial ‘Cash Cow’ (Official TV Ad: 30),” January 4, 2022, available at 

https://youtu.be/nSaryc0WZB0, accessed on July 13, 2022, INTUIT-FTC-PART3-

000602979. 

TaxSlayer TV Ad, “Anthem-Simply Free,” February 8, 2022, available at 

https://www.youtube.com/watch?v=SCb2njAteeQ, accessed on July 20, 2022, INTUITFTC-PART3-000602978. 

TaxSlayer TV Ad, “File Your Taxes for Free with the Biggest Refund Possible,” January 2, 2020, 

available at https://www.youtube.com/watch?v=zYgk8TtqJu4, accessed on July 13, 2022, 

INTUIT-FTC-PART3-000602992. 

Jackson Hewitt TV Ad, “Break Free,” August 4, 2020, available at 

https://www.ispot.tv/ad/n_JU/jackson-hewitt-tax-debt-resolution-break-free, accessed on 

July 13, 2022, INTUIT-FTC-PART3-000602956. 

AT&T TV Ad, “Plays,” August 18, 2021 available at 

https://www.youtube.com/watch?v=sWEP4zZU37A, accessed on July 13, 2022, INTUITFTC-PART3-000602939. 

AT&T TV Ad, “Lily + Matthew: Interview Featuring Matthew Stafford,” April 4, 2022, available 

at https://www.ispot.tv/ad/b1k1/at-and-t-wireless-lily-matthew-interview-featuringmatthew-stafford, accessed on July 13, 2022, INTUIT-FTC-PART3-000602938. 

AT&T TV Ad, “Always Right: Up to $800 Off Smartphones,” January 21, 2022, available at 

https://www.ispot.tv/ad/qcf7/at-and-t-wireless-always-right-up-to-800-off-smartphones, 

accessed on July 13, 2022, INTUIT-FTC-PART3-000602937. 

Verizon TV Ad, “More Star Wars: Disney+,” March 28, 2022, available at 

https://www.ispot.tv/ad/bqgX/verizon-5g-unlimited-is-going-ultra-star-wars-included, 

accessed on July 13, 2022, INTUIT-FTC-PART3-000602986. 

Verizon TV Ad, “Show the Love: Customers for Years and Switchers,” May 12, 2022, available 

at https://www.ispot.tv/ad/bylk/verizon-show-the-love-customers-for-years-andswitchers, accessed on July 13, 2022, INTUIT-FTC-PART3-000602987. 

Verizon TV Ad, “Holiday Better: What’s Better? Featuring Kate McKinnon,” November 25, 2021, 

available at https://www.ispot.tv/ad/qN3d/verizon-holiday-better-whats-better-featuringkate-mckinnon, accessed on July 13, 2022, INTUIT-FTC-PART3-000602985 

T-Mobile TV Ad, “iPhone 13: Hide and Seek: New Line and Apple TV+,” June 6, 2022, available 

at https://www.ispot.tv/ad/bN4X/t-mobile-iphone-13-hide-and-seek-new-line-and-appletv-song-by-tina-turner, accessed on July 13, 2022, INTUIT-FTC-PART3-000602981. 

T-Mobile TV Ad, “Please Listen: Switch and Get $1000,” May 27, 2022, available at 

https://www.ispot.tv/ad/bMCU/t-mobile-please-listen-switch-and-get-1000-featuringben-barnes, accessed on July 13, 2022, INTUIT-FTC-PART3-000602982. 

C-22 
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T-Mobile TV Ad, “Value: Mom’s Birthday,” May 5, 2022, available at 

https://www.ispot.tv/ad/bpj3/t-mobile-value-moms-birthday-families-get-up-to-1000-

song-by-billy-idol, accessed on July 12, 2022, INTUIT-FTC-PART3-000602983. 

DirecTV TV Ad, “Get Your TV Together: Fan :30,” October 7, 2022, available at 

https://www.youtube.com/watch?v=N4f1Gwf0LDE, accessed on December 6, 2022. 

DirecTV TV Ad, “Feel the Energy of the Big Leagues $23.33,” April 17, 2022, available at 

https://www.ispot.tv/ad/bT7N/directv-feel-the-energy-of-the-big-leagues-2333, accessed 

on July 12, 2022, INTUIT-FTC-PART3-000602944. 

DirecTV TV Ad, “GOATbusters,” April 21, 2022, available at 

https://www.youtube.com/watch?v=uUou6r0y3uI, accessed on July 6, 2022, INTUITFTC-PART3-000602951. 

Comcast/Xfinity TV Ad, “Our Way of Showing Appreciation,” March 14, 2022 available at 

https://www.ispot.tv/ad/boUL/xfinity-rewards-our-way-of-showing-appreciation, 

accessed on July 12, 2022, INTUIT-FTC-PART3-000602968. 

Comcast/Xfinity TV Ad, “Gateway Upgrade,” June 2, 2022, available at 

https://www.ispot.tv/ad/bNI1/xfinity-internet-gateway-upgrade-featuring-ed-helms, 

accessed on July 12, 2022, INTUIT-FTC-PART3-000602947. 

Comcast/Xfinity TV Ad, “Get it All,” May 15, 2022, available at 

https://www.ispot.tv/ad/bl69/xfinity-3-for-1-bundle-get-it-all, accessed on July 12, 2022, 

INTUIT-FTC-PART3-000602950. 

Charter Spectrum TV Ad, “Monsters: Dinner,” February 3, 2022, available at 

https://www.youtube.com/watch?v=6-nsCJ54TkQ, accessed on July 13, 2022, INTUITFTC-PART3-000602970. 

Charter Spectrum TV Ad, “Monsters: Gamers,” March 30, 2022, available at 

https://www.youtube.com/watch?v=VMfAMWWPMJA, accessed on July 13, 2022, 

INTUIT-FTC-PART3-000602971. 

Charter Spectrum TV Ad, “We Are Local: Madison,” February 18, 2022, available at 

https://www.youtube.com/watch?v=GquwRDvCFWU, accessed on July 13, 2022, 

INTUIT-FTC-PART3-000602972. 

Dish Network TV Ad, “DISH makes TV easy with Prime Video – DISH,” October 18, 2021, 

available at https://www.youtube.com/watch?v=_L-9jGUxrMM, accessed on July 12, 

2022, INTUIT-FTC-PART3-000602945. 

Dish TV Ad, “HBO Max,” August 11, 2021, available at 

https://www.youtube.com/watch?v=Kwitzmgpu-s, accessed on December 7, 2022. 

Dish Network TV Ad, “Get 99% signal reliability with DISH,” January 21, 2022, available at 

https://www.youtube.com/watch?v=SoH8FxoxqWo, accessed on July 12, 2022, INTUITFTC-PART3-000602948. 

State Farm TV Ad, “Ronnie’s Options :30,” June 9, 2022, available at 

https://www.youtube.com/watch?v=8Q48t3mw3fk, accessed on June 24, 2022, INTUITFTC-PART3-000602969. 

State Farm TV Ad, “Fake Streamer :30,” May 10, 2022, available at 

https://www.youtube.com/watch?v=Ek6xUMEG6Ic, accessed on June 24, 2022, INTUITFTC-PART3-000602946. 

State Farm TV Ad, “Yours Now :30,” May 10, 2022, available at 

https://www.youtube.com/watch?v=Wd2WH_6Zsoo, accessed on June 24, 2022, 

INTUIT-FTC-PART3-000602991. 

C-23 
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GEICO TV Ad, “Life in a Victorian Home,” March 28, 2022, available at 

https://www.youtube.com/watch?v=IRE9GBihEXU, accessed on June 24, 2022, INTUITFTC-PART3-000602958. 

GEICO TV Ad, “Lamp Problems,” April 8, 2022, available at 

https://www.youtube.com/watch?v=QEs3U6qfY1E, accessed on June 27, 2022, INTUITFTC-PART3-000602957. 

GEICO TV Ad, “Open Floor Plan Problems,” February 7, 2022, available at 

https://www.youtube.com/watch?v=EBPuXpdmlO0, accessed on June 24, 2022, INTUITFTC-PART3-000602967. 

Progressive TV Ad, “Love and Other Bundles,” May 18, 2022, available at 

https://www.youtube.com/watch?v=SwCUCptHrCg, accessed on June 24, 2022, INTUITFTC-PART3-000602959. 

Progressive TV Ad, “Table for Two,” June 6, 2022, available at 

https://www.youtube.com/watch?v=Gs04ZjRA9Pk, accessed on June 27, 2022, INTUITFTC-PART3-000602973. 

Progressive TV Ad, “Old Flame,” May 23, 2022, available at 

https://www.youtube.com/watch?v=wiZwmIOrGZU, accessed on June 27, 2022, INTUITFTC-PART3-000602965. 

Allstate TV Ad, “Metaverse,” June 15, 2022, available at 

https://www.youtube.com/watch?v=WnKtYCSSVSk, accessed on June 26, 2022, 

INTUIT-FTC-PART3-000602963. 

Allstate TV Ad, “Tight Squeeze,” May 10, 2022, available at 

https://www.youtube.com/watch?v=FnJZor_E2M8, accessed on June 26, 2022, INTUITFTC-PART3-000602980. 

Allstate TV Ad, “Working From Home,” April 4, 2022, available at 

https://www.youtube.com/watch?v=9ZLVXGVkrdY, accessed on June 27, 2022, 

INTUIT-FTC-PART3-000602990. 

USAA TV Ad, “Gronk and Frank,” September 9, 2021, available at 

https://www.youtube.com/watch?v=Dpqk10L4NdI&list=PLY9SiBc9Clt4ltWaeCq5GHf9 

J7DltEnUK, accessed on June 26, 2022, INTUIT-FTC-PART3-000602952. 

USAA TV Ad, “Too exclusive,” July 29, 2021, available at https://www.ispot.tv/ad/O83u/usaatoo-exclusive, accessed on July 9, 2022, INTUIT-FTC-PART3-000602984. 

USAA TV Ad, “Member Number - Gronk,” September 9, 2021, available at 

https://www.youtube.com/watch?v=sssnV1_89qo&list=PLY9SiBc9Clt4ltWaeCq5GHf9J 

7DltEnUK&index=2, accessed on June 26, 2022, INTUIT-FTC-PART3-000602962. 

Appendix J: Social Media Ad Benchmarking Methodology 

Legal Documents 

Complaint Counsel’s Motion for Summary Decision, United States of America before the 

Federal Trade Commission in the Matter of: Intuit Inc., A Corporation, Respondent, 

Docket No. 9408, August 22, 2022. 

C-24 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 209 of 334 * PUBLIC *; PUBLIC

 

 

Expert Reports and Declarations 

Declaration of Diana F. Shiller, In the Matter of Intuit Inc., Docket No. 9408, June 9, 

2022, GX 342. 

Publicly Available Materials 

“.Com Disclosures: How to Make Effective Disclosures in Digital Advertising,” FTC, 

March 2013, https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-staffrevises-online-advertising-disclosure-guidelines/130312dotcomdisclosures.pdf, INTUITFTC-PART3-000600903. 

“5G Home Internet & 5G Wifi | Verizon,” Verizon, available at 

https://www.verizon.com/5g/home/?availability&CMP=soc_h_p_mc_fbk_5gh_2022_10 

_fwa_soc-346541217_180410561&dclid=CK7e1_3BsfsCFYxMDQodQjcHJQ, accessed 

on November 16, 2022, INTUIT-FTC-PART3-000617392. 

“Ad Library,” Meta, 

https://www.facebook.com/ads/library/?active_status=all&ad_type=political_and_issue_ 

ads&country=US&media_type=all, accessed December 5, 2022, INTUIT-FTCPART3-000618497. 

“Add Two Unlimited Lines at No Additional Cost - Spectrum, Charter Spectrum,” available at 

https://www.spectrum.com/lp/mobile/ban-mob-0004?v=DISNS&p1=877-961-

8529&cmp=banm_facebook_12_352127416_180556507&dclid=CN7b0ruktvsCFQMnD 

AodNFYEDA, accessed on November 16, 2022, INTUIT-FTC-PART3-000617496. 

“Apple iPhone 14 - Colors, Specs, Pricing & Reviews | AT&T,” AT&T, available at 

https://www.att.com/buy/phones/apple-iphone14.html?offerId=22100052%2F%3Fsource%3DEC1N0H0000014i00S, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617358. 

“AT&T's Best Unlimited Wireless Deals For Existing Internet Customers,” AT&T, available at 

https://signin.att.com/, accessed on November 16, 2022, INTUIT-FTC-PART3-

000617549. 

“AT&T's Best Unlimited Wireless Deals For Existing Internet Customers,” AT&T, available at 

https://www.att.com/offers/internet-wirelessoffer/?source=ESNG250000000000S&tfn=mobility&wtExtndSource=CS&cm360=6143 

923_26982509_3007174_351765111&dclid=CLmEo8uAs_sCFYWwnwodJLEEfQ, 

accessed on November 16, 2022, INTUIT-FTC-PART3-000617501. 

“Bring Your Own Device (BYOD)| How To & Deals | Verizon,” Verizon, available at 

https://www.verizon.com/bring-your-owndevice/?CMP=soc_m_p_140_ins_acq_22_10_acq_soc346451751_181036482&dclid=CKfOoK69sfsCFQlDDQodzLAI1w, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617399. 

“Bringing T-Mobile Coverage to Small Towns and Rural Areas,” T-Mobile, available at 

https://www.t-mobile.com/coverage/small-towns-ruralareas?cmpid=MGPO_PDS_P_22FAM20PAT_I7ZOCU38GUQRB7KJJ88254, accessed 

on November 16, 2022, INTUIT-FTC-PART3-000617471. 

“Buy the New iPhone 14 Max Pro Max | Price, Colors | Verizon,” Verizon, available at 

https://www.verizon.com/smartphones/apple-iphone-14-promax/?CMP=soc_m_c_140_fbk_acq_22_10_acq_socC-25 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 210 of 334 * PUBLIC *; PUBLIC

 

 

 

 

 

 

342824663_181036422&dclid=COb8oI7-sPsCFcdlcgodCkwLvA, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617475. 

“Compare DISH vs Directv - Value, Technology and Service,” Dish Network, available at 

https://www.dish.com/lp/dish-vsdirectv/?HCID=socialpr&sp=1&RP=rr_431969&MCID=GDISP&utm_medium=social& 

utm_source=sc&utm_campaign=rta_dishgm_indirect_20220505_conversions_na&utm_t 

erm=_indirect_conversions_sc_midfunnel_a008_us_a082_all_c0030_dtvgenericcomparitive_q4_bc0005_video_lp010_na_n 

a, accessed on November 16, 2022, INTUIT-FTC-PART3-000617480. 

“Cumulative number of monthly Meta product users as of 3rd quarter 2022,” Statista, 

https://www.statista.com/statistics/947869/facebook-product-mau/, INTUIT-FTCPART3-000618500. 

“Emerald Advance Line of Credit | H&R Block,” H&R Block, available at 

https://www.hrblock.com/financial-services/emerald-advanced-lending-credit/, accessed 

on January 5, 2023, INTUIT-FTC-PART3-000617416. 

“FIFA World Cup Qatar 2022 Stream - Watch Live Online Now!,” DirecTV, available at 

https://www.directv.com/stream/sports/soccer/?source=EDDSDS00000DsP00S, accessed 

on November 16, 2022, INTUIT-FTC-PART3-000617484. 

“File Taxes Online | Free Tax Preparation Software for Tax Filing,” TaxAct, available at 

https://www.taxact.com/, accessed on January 5, 2023, INTUIT-FTC-PART3-

000617403. 

“File Taxes Online | Free Tax Preparation Software for Tax Filing,” TaxAct, available at 

https://www.taxact.com/lp/media23?sc=2209470450001&ad=broadios&utm_source=facebook&utm_medium=social&utm_content=m_sl_fb_awa_ty22-

all_aud_brd_nl_2209470450001_ta_mt_ig_broadios_ta_mt_consumer_prepeak_mixed_static_graphic_silent_value_freexpertassist_taxact 

_notest_nyresolution_media23&fbclid, accessed on January 5, 2023, INTUIT-FTCPART3-000617432. 

“Free Internet with the Affordable Connectivity Program (ACP),” Comcast/Xfinity, available at 

https://www.xfinity.com/learn/internet-service/acp/freeinternet?dfaid=4053494&cmp=0&cid=4053494&dclid=CMS4ZuTtvsCFQXuswodG5UAug, accessed on November 16, 2022, INTUIT-FTCPART3-000617420. 

“Get America's Top Satellite TV Provider | DISH,” Dish Network, available at 

https://www.dish.com/lp/movie-offer1/?HCID=socialpr&sp=1&RP=rr_431969&MCID=GDISP&utm_medium=social&utm_s 

ource=sc&utm_campaign=rta_dishgm_prospecting_20220505_conversions_na&utm_ter 

m=_prospecting_conversions_sc_midfunnel_a017_us_a017_all_c0041_motm_q4_bc0027_video_lp004_na_na, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617511. 

“Gigabit Internet by Xfinity: Gigabit Speed over Wifi, Comcast/Xfinity,” available at 

https://www.xfinity.com/gig?dfaid=4053494&cmp=0&cid=4053494&dclid=CPL5tOctvsCFVTNGAIdmEsEYQ, accessed on November 16, 2022, INTUIT-FTC-PART3-

000617382. 

C-26 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 211 of 334 * PUBLIC *; PUBLIC

 

 

 

 

“Humana Advantage | USAA, USAA,” available at https://www.usaa.com/inet/wc/insurancehumana-advantage?vurl=vurl_humana&txid=PSP%3ATX1%3AOXV5UMT80G, 

accessed on November 16, 2022, INTUIT-FTC-PART3-000617542. 

“Learn Why DISH has 99% Signal Reliability | DISH,” Dish Network, available at 

https://www.dish.com/reliable-satellite-tv/, accessed on November 16, 2022, INTUITFTC-PART3-000617355. 

“Live Streaming TV | Call 855.391.1966 - Order Now!,” DirecTV, available at 

https://www.directv.com/stream/?source=EDDSDS00000DsP00S, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617524. 

“Make All Your Insurance Easy | Progressive,” Progressive, available at 

https://www.progressive.com/lp/auto-snapshot/?code=9903623000, accessed on 

November 16, 2022, , INTUIT-FTC-PART3-000617396. 

“Money When You Need It | Refund Advance - Jackson Hewitt,” Jackson Hewitt, available at 

https://www.jacksonhewitt.com/refundadvance/cp/2/?utm_medium=paid_social&utm_source=facebook&utm_campaign=tpera-fb-ff6aa92b-18e2-41a6-b4c6-

910d717d657a&utm_content=new&utm_term=&dclid=CNPAJiNsfwCFWkGaAgdulUHQw, accessed on January 5, 2023, INTUIT-FTC-PART3-

000618524. 

“Protect Your Small Business | State Farm,” State Farm, available at 

https://www.statefarm.com/general/small-businessa?cmpid=soc%3Afb%3AUPF%3ABRD%3ASMB%3AAUCCPV%3AFB%2FIG%3ASMB%3AVID%3A6s%3A4x5%3APaint%20Roll, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617360. 

“Samsung Galaxy Chromebook Go | 1 Color in 32 GB | Tmobile,” T-Mobile, available at 

https://www.t-mobile.com/hotspot-iot-connected-devices/samsung-galaxy-chromebookgo?sku=610214671066&cmpid=MGPO_PDS_P_22SGCHBKFR_LW8XDZP6Z, 

accessed on November 16, 2022, INTUIT-FTC-PART3-000617517. 

“Spectrum 5G - Check Availability Near You & Save,” Charter Spectrum, available at 

https://www.spectrum.com/mobile/5g?cid=soc_mob_fb_p_bnd_cv_mobileholiday_11fy2 

2&cmp=soc_mob_fb_p_bnd_cv_mobileholiday_11fy22, accessed on November 16, 

2022, INTUIT-FTC-PART3-000617535. 

“Streaming TV Packages | 844.522.2399 | 2399 | Order Now!,” DirecTV, available at 

https://www.directv.com/stream/packages/?source=EDDSDS00000DsP00S, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617450. 

“Term-Life-Insurance, Allstate,” available at https://www.allstate.com/landingpages/lsp/termlife-insurance.html?cid=SMP-LF-V-129-LFI-NAT-NAT221018&CAMPAIGN=444490000086295, accessed on November 16, 2022, INTUITFTC-PART3-000617439. 

“Tmobile SyncUP KIDSTM Watch | 1 color in 8 GB | T-Mobile,” T-Mobile, available at 

https://www.t-mobile.com/smart-watch/t-mobile-syncup-kidswatch?sku=610214674203&cmpid=BTS_PDS_C_SYNCUPKIDS_58YUS37AD991Q4 

BC86992, accessed on November 16, 2022, INTUIT-FTC-PART3-000617424. 

“TurboTax: File Your Tax Return on the App Store,” TurboTax, available at 

https://apps.apple.com/app/id940247939, accessed on January 5, 2023, INTUIT-FTCPART3-000617519. 

C-27 
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“Unbeatable Mobile Deal,” Charter Spectrum, available at 

https://www.spectrum.com/lp/mobile/ban-mob-0003?v=DISNS&p1=877-961-

8529&cmp=banm_facebook_12_352128001_180556507&dclid=CJz05ZCltvsCFTgQiA 

kdetQCjA, accessed on November 16, 2022, INTUIT-FTC-PART3-000617364. 

“Why Join USAA | Benefits of Membership | USAA,” USAA, available at 

https://www.usaa.com/inet/wc/why_choose_usaa_main?vurl=vurl_join&txid=PSP%3AT 

X1%3AJX3LDC2MUD, accessed on November 16, 2022, INTUIT-FTC-PART3-

000617456. 

“Xfinity Flex | 4K Streaming Box Free with Xfinity Internet,” Comcast/Xfinity, available at 

https://www.xfinity.com/learn/flex?dfaid=4053494&cmp=0&cid=4053494&dclid=CNn0 

tq6RtvsCFSYFaAgdhOUKWg, accessed on November 16, 2022, INTUIT-FTC-PART3-

000617531. 

Social Media Ads 

Allstate Meta Ad, “Your heirloom may keep your family timely, but it won't pay their bills ontime when you're gone. Get life insurance online for pennies a day.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617434. 

Allstate Meta Ad, “Your portrait may look appetizing, but it won't cover your family's groceries 

when you're gone. Get life insurance online, no in-person medical exam,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617500. 

Allstate Meta Ad, “Your trinkets can decorate your family's home, but they won't help pay for it 

when you're gone. Get life insurance online for pennies a day.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617413. 

AT&T Meta Ad, “Best deals on smartphones,” available at 

https://www.facebook.com/ads/library, accessed on November 16, 2022, INTUIT-FTCPART3-000617469. 

AT&T Meta Ad, “Thinking about making the switch during the holidays? (6 second),” available 

at https://www.facebook.com/ads/library, accessed on November 16, 2022, INTUITFTC-PART3-000617455, INTUIT-FTC-PART3-000617415. 

AT&T Meta Ad, “Thinking about making the switch during the holidays? (15 second),” 

available at https://www.facebook.com/ads/library, accessed on November 16, 2022, 

INTUIT-FTC-PART3-000617490, INTUIT-FTC-PART3-000617363. 

Charter Spectrum Meta Ad, “Get more this holiday season. Add one line, get another line free 

for 12 months,” available at https://www.facebook.com/ads/library, accessed on 

November 17, 2022, INTUIT-FTC-PART3-000617364. 

Charter Spectrum Meta Ad, “Have an Unlimited Line? Add a 2nd line for only $15 more per 

month, and get a 3rd line Free for 12 mos.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617402. 

Charter Spectrum Meta Ad, “Have two or more Unlimited lines? Add 2 more Unlimited lines at 

no extra cost for 12 months,” available at https://www.facebook.com/ads/library, 

accessed on November 17, 2022, INTUIT-FTC-PART3-000617496. 

C-28 
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Comcast/Xfinity Meta Ad, “Come back and get Gig-speed internet, streaming and mobile with 

the Supersonic Bundle.,” available at https://www.facebook.com/ads/library, accessed on 

November 17, 2022, INTUIT-FTC-PART3-000617380. 

Comcast/Xfinity Meta Ad, “Come back for entertainment that starts at free.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617521. 

Comcast/Xfinity Meta Ad, “Get fast, reliable, FREE Internet at home when you qualify and 

enroll in Internet Essentials Plus and the ACP.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617368. 

DirecTV Meta Ad, “Never miss a moment of entertainment with DIRECTV - Don't miss out,” 

available at https://www.facebook.com/ads/library, accessed on December 1, 2022, 

INTUIT-FTC-PART3-000617541, INTUIT-FTC-PART3-000617547. 

DirecTV Meta Ad, “We have every FIFA World Cup match so you can cheer on your country all 

long,” available at https://www.facebook.com/ads/library, accessed on November 17, 

2022, INTUIT-FTC-PART3-000617534. 

DirecTV Meta Ad, “Your favorites. Your schedule. Get the best of live TV and on demand 

anytime, anywhere,” available at https://www.facebook.com/ads/library, accessed on 

November 17, 2022, INTUIT-FTC-PART3-000617440. 

Dish Network Meta Ad, “Get DISH and get a reliable signal every time you turn on the TV, plus 

unmatched recording power and DVR storage.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022. INTUIT-FTCPART3-000617548. 

Dish Network Meta Ad, “No matter how you look at it, DISH beats DirecTV. Find out how 

much you could save when you switch to DISH.,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617407. 

Dish Network Meta Ad, “Sign up for Dish and get one On Demand movie included each month. 

Restrictions apply.,” available at https://www.facebook.com/ads/library, accessed on 

November 17, 2022, INTUIT-FTC-PART3-000617391. 

H&R Block Meta Ad, “Ever wonder what the best states for paying fewer taxes are? We’ve put 

together a little guidebook of states that have the lowest tax rates. Of the 48 states that 

participate in the national lottery, these are the 12 states that do not collect taxes on 

national lottery winnings in the U.S.,” available at https://www.facebook.com/ads/library, 

accessed on January 5, 2023, INTUIT-FTC-PART3-000617466. 

H&R Block Meta Ad, “To get where you're going in life, sometimes you need a little boost. You 

could get a line of credit up to $1000 at H&R Block. Click the link in our bio to learn 

more. ^By Pathward, N.A.; Terms Apply.,” available at 

https://www.facebook.com/ads/library, accessed on January 5, 2023, INTUIT-FTCPART3-000617495. 

H&R Block Meta Ad, “You could get a Refund Advance with 0% APR and no loan fees,” 

available at https://www.facebook.com/ads/library, accessed on January 5, 2023, 

INTUIT-FTC-PART3-000617362. 

Intuit TurboTax Ad, “Start for Free - America's #1 Free Tax Prep Provider,” INTUIT-FTCPART3-000617460, INTUIT-FTC-PART3-000617509. 

C-29 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 214 of 334 * PUBLIC *; PUBLIC

 

 

 

 

 

 

 

 

 

 

 

Intuit TurboTax Meta Ad, “Get live help from tax experts — FREE. File for $0 with TurboTax 

Live Assisted. Simple tax returns only. See if you qualify,” available at 

https://www.facebook.com/ads/library, accessed on January 5, 2023, INTUIT-FTCPART3-000617546. 

Intuit TurboTax Meta Ad, “Get your taxes done right. Pay $0 to file Fed and State with 

TurboTax. Simple tax returns only,” GX 508 - INTUIT-FTC-PART3-000000031. 

Jackson Hewitt Display Ad, “Don’t chance it. Choose an expert to do your taxes and get your 

biggest refund, guaranteed.," available at https://www.facebook.com/ads/library, 

accessed on January 5, 2023, INTUIT-FTC-PART3-000617478. 

Progressive Meta Ad, “It's safe to say, good drivers can save with Progressive Snapshot.,” 

available at https://www.facebook.com/ads/library, accessed on November 17, 2022, 

INTUIT-FTC-PART3-000617516. 

Progressive Meta Ad, “Savings Magic,” available at https://www.facebook.com/ads/library, 

accessed on November 17, 2022, INTUIT-FTC-PART3-000617398. 

Progressive Meta Ad, “We <3 to save you money,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617494. 

State Farm Meta Ad, “A fresh coat of paint to protect your walls is like a fresh insurance policy 

to help protect your small business. Get a quote!,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617522. 

State Farm Meta Ad, “Changing degrees means fresh fall khakis,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617468. 

State Farm Meta Ad, “Get a customized quote for your small business in a flash! Talk with your 

local State Farm agent today,” available at https://www.facebook.com/ads/library, 

accessed on November 17, 2022, INTUIT-FTC-PART3-000617538. 

TaxAct Display Ad, “It's okay to ask for help, and our team is here to support you. They can 

even give your return a quick review before you file., " available at 

https://www.facebook.com/ads/library, accessed on January 5, 2023, INTUIT-FTCPART3-000617395. 

TaxAct Display Ad, “Simple resolution: Have our tax experts answer questions and quickly 

review your return. Xpert Assist is now included for free.," available at 

https://www.facebook.com/ads/library, accessed on January 5, 2023, INTUIT-FTCPART3-000617431. 

TaxAct Display Ad, “We’ve got plans for everyone. Meaning you really can file basic federal 

returns for free.," available at https://www.facebook.com/ads/library, accessed on January 

5, 2023, INTUIT-FTC-PART3-000617438. 

T-Mobile Meta Ad, “Home sweet home just got sweeter,” available at 

https://www.facebook.com/ads/library, accessed on December 1, 2022, INTUIT-FTCPART3-000617444, INTUIT-FTC-PART3-000617414. 

T-Mobile Meta Ad, “Play, connect, share, effortlessly with SyncUP KIDS Watch,” available at 

https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUIT-FTCPART3-000617530. 

T-Mobile Meta Ad, “Still lookin' for the perfect gift? We got you. Get the Samsung Galaxy 

Chromebook Go FREE when you add a line at T-Mobile,” available at 

C-30 
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https://www.facebook.com/ads/library, accessed on November 16, 2022, INTUIT-FTCPART3-000617540. 

USAA Meta Ad, “New to Medicare? Get the benefits you deserve with a Medicare Advantage 

plan, like the Humana Honor plans, available to all but built with Veterans in mind.,” 

available at https://www.facebook.com/ads/library, accessed on November 17, 2022, 

INTUIT-FTC-PART3-000617552. 

USAA Meta Ad, “Some people think we only offer insurance or banking. But we can help with 

investing, retirement and lots more.,” available at https://www.facebook.com/ads/library, 

accessed on November 17, 2022, INTUIT-FTC-PART3-000617367. 

USAA Meta Ad, “We've been proudly serving the military and their eligible families,” available 

at https://www.facebook.com/ads/library, accessed on November 17, 2022, INTUITFTC-PART3-000617551. 

Verizon Meta Ad, “Love your phone? This holiday season, bring it and get $500. With select 5G 

Unlimited plans.,” available at https://www.facebook.com/ads/library, accessed on 

November 16, 2022, INTUIT-FTC-PART3-000617379. 

Verizon Meta Ad, “Switch to Verizon Home Internet and get an Amazon Echo Show 10, on us. 

,” available at https://www.facebook.com/ads/library, accessed on November 16, 2022, 

INTUIT-FTC-PART3-000617361. 

Verizon Meta Ad, “This holiday, give the gift of iPhone 14 Pro Max with 5G,” available at 

https://www.facebook.com/ads/library, accessed on December 1, 2022, INTUIT-FTCPART3-000617539, INTUIT-FTC-PART3-000617479. 

Appendix K: TT Website Review 

Publicly Available Materials 

“‘1040EZ/1040A’ pop-up TY 2017,” TurboTax, 

https://web.archive.org/web/20180105034339/https://turbotax.intuit.com/personal-taxes/online/, 

INTUIT-FTC-PART3-000617791. 

“‘AbsoluteZero’ pop-up in 2015,” TurboTax, 

https://web.archive.org/web/20160313113020/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000618481-8483. 

“‘AbsoluteZero’ pop-up in 2016,” TurboTax, 

https://web.archive.org/web/20170126075134/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000618484-8485. 

“‘AbsoluteZero’ Products & Pricing Page Pop-up TY 2015,” TurboTax, 

https://web.archive.org/web/20160218054940/https://turbotax.intuit.com/personal-taxes/online/, 

INTUIT-FTC-PART3-000618479-8480. 

“‘No catch, here'’s why’ pop-up TY 2016,” TurboTax, 

https://web.archive.org/web/20170121153604/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617780, INTUIT-FTC-PART3-000617804, INTUIT-FTC-PART3-

000617810, INTUIT-FTC-PART3-000617793.. 

“‘See why it’s free’ pop-up TY 2017,” TurboTax, 

https://web.archive.org/web/20180105033618/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617771, INTUIT-FTC-PART3-000617799. 

C-31 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 216 of 334 * PUBLIC *; PUBLIC

“‘See why it’s free’ pop-up TY 2018,” TurboTax, 

https://web.archive.org/web/20190128061106/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617775, INTUIT-FTC-PART3-000617768. 

“‘Simple tax returns’ pop-up TY 2018,” TurboTax, 

https://web.archive.org/web/20190126174512mp_/https://turbotax.intuit.com/personaltaxes/online/, INTUIT-FTC-PART3-000617789. 

“‘Simple tax returns’ pop-up TY 2019,” TurboTax, 

https://web.archive.org/web/20200202081516/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617781, INTUIT-FTC-PART3-000617773, INTUIT-FTC-PART3-

000617795. 

“‘Simple tax returns’ pop-up TY 2020,” TurboTax, 

https://web.archive.org/web/20210126000145/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617786, INTUIT-FTC-PART3-000617800. 

“Free Edition Landing Page in Tax Year 2015,” TurboTax, 

https://web.archive.org/web/20160313113020/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617779. 

“Free Edition Landing Page in Tax Year 2016,” TurboTax, 

https://web.archive.org/web/20170126075134/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617794. 

“Free Edition Landing Page in Tax Year 2017,” TurtboTax, 

https://web.archive.org/web/20180102211454mp_/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617772. 

“Free Edition Landing Page in Tax Year 2018,” TurboTax, 

https://web.archive.org/web/20190201035237mp_/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617770. 

“Free Edition Landing Page in Tax Year 2019,” TurboTax, 

https://web.archive.org/web/20200129212202/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617782. 

“Free Edition Landing Page in Tax Year 2020,” TurboTax, 

https://web.archive.org/web/20210126032910/https://turbotax.intuit.com/personaltaxes/online/free-edition.jsp, INTUIT-FTC-PART3-000617784. 

“Homepage in Tax Year 2015,” TurboTax, 

https://web.archive.org/web/20160115144229/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617805. 

“Homepage in Tax Year 2016,” TurboTax, 

https://web.archive.org/web/20170121153604/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617808. 

“Homepage in Tax Year 2017,” TurboTax, 

https://web.archive.org/web/20180105033618/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617802. 

“Homepage in Tax Year 2018,” TurboTax, 

https://web.archive.org/web/20190128061106/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617801. 

“Homepage in Tax Year 2019,” TurboTax, 

https://web.archive.org/web/20200202081516/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617806. 

C-32 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 217 of 334 * PUBLIC *; PUBLIC

“Homepage in Tax Year 2020,” TurboTax, 

https://web.archive.org/web/20210126000145/https://turbotax.intuit.com/, INTUIT-FTCPART3-000617778. 

“Products & Pricing Page in Tax Year 2015,” TurboTax, 

https://web.archive.org/web/20160218054940/https://turbotax.intuit.com/personaltaxes/online/, INTUIT-FTC-PART3-000617785. 

“Products & Pricing Page in Tax Year 2016,” TurboTax, 

https://web.archive.org/web/20170125154641mp_/https://turbotax.intuit.com/personaltaxes/online/, INTUIT-FTC-PART3-000617777. 

“Products & Pricing Page in Tax Year 2017,” TurboTax, 

https://web.archive.org/web/20180105034339/https://turbotax.intuit.com/personal-taxes/online/, 

INTUIT-FTC-PART3-000617790. 

“Products & Pricing Page in Tax Year 2018,” TurboTax, 

https://web.archive.org/web/20190126174512mp_/https://turbotax.intuit.com/personaltaxes/online/, INTUIT-FTC-PART3-000617787. 

“Products & Pricing Page in Tax Year 2019,” TurboTax, 

https://web.archive.org/web/20201101232358/https://turbotax.intuit.com/personaltaxes/online/, INTUIT-FTC-PART3-000617809. 

“Products & Pricing Page in Tax Year 2020,” TurboTax, 

https://web.archive.org/web/20210126091057mp_/https://turbotax.intuit.com/personaltaxes/online/live/, INTUIT-FTC-PART3-000617776. 

Ads Cited by Complaint Counsel in Response to Interrogatory 1 

2020_07_13_TT_TY2019_Account and SL_Redacted 

2022-03-28 Motion for TRO - Redactions Highlighted - FILED 

2022-03-29 [SEALED] Administrative Complaint (Redactions Highlighted) 

2022-05-06 CC Motion for Summary Decision 

2022-05-06 CC Statement of Facts 

2022-09-08 CONFIDENTIAL - CC Reply re MSD - Filed 

Screenshot of Bing search for “tax extension 2022”, CC-00014620, GX 666 

Screenshot of TurboTax website, Products & Pricing page, CC-00014621, GX 667 

GX 200 - PUBLIC - Auctioneer Commercial (YouTube) Video 

GX 202 - PUBLIC - Auctioneer Commercial (Kantar) Video - #25438069 

GX 203 - PUBLIC 

GX 204 - PUBLIC - Dog Show Commercial (Kantar) Video - #25533561 

GX 205 - PUBLIC 

GX 206 - PUBLIC - Workout Commercial (YouTube) Video 

GX 208 - PUBLIC - Workout Commercial (Kantar) Video - #25364805 

GX 209 - PUBLIC 

GX 299 - CONFIDENTIAL - Credits Commercial (Intuit Production) Video - INTUIT-FFAFTC-000169121 

GX 300 - CONFIDENTIAL - Courtroom Commercial (Intuit Production) Video - INTUIT-FFAFTC-000528222 

GX 307 - PUBLIC - Steven Spit Take (iSpot TV) 14-second Video 

GX 308 - PUBLIC - Steven Spit Take (iSpot TV) 14-second Captures 

C-33 
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GX 310 - PUBLIC - Steven Spit Take (iSpot TV) 28-second Captures 

GX 321 - PUBLIC - 2015 Super Bowl ad “Boston Tea Party” 

GX 323 - PUBLIC - 2016 Super Bowl ad Never A Sellout 

GX 324 - CONFIDENTIAL - 30-second Fish Ad - INTUIT-FFA-FTC-000169116 

GX 325 - CONFIDENTIAL - 15-second Fish Ad - INTUIT-FFA-FTC-000528212 

GX 326 - PUBLIC - TY 2018 Crossword Kantar - #20577093 

GX 327 - PUBLIC - TY 2018 Football Kantar - #20480082 

GX 328 - CONFIDENTIAL - 60-second Lawyer Ad - INTUIT-FFA-FTC-000169120 

GX 329 - CONFIDENTIAL - 30-second Lawyer Ad - INTUIT-FFA-FTC-000528222 

GX 330 - CONFIDENTIAL - 30-second Movie Credits Ad - INTUIT-FFA-FTC-000528226 

GX 331 - CONFIDENTIAL - 15-second Movie Credits Ad - INTUIT-FFA-FTC-000528225 

GX 332 - PUBLIC - TY 2018 Spelling Bee Kantar - #20493038 

GX 342 - CONFIDENTIAL - Declaration of Diana F. Shiller 

GX 344 - CONFIDENTIAL - 15-second Guzman Ad - INTUIT-FFA-FTC-000528209 

GX 345 - CONFIDENTIAL - 30-second Cruise Ad - INTUIT-FFA-FTC-000169117 

GX 346 - CONFIDENTIAL - 15-second Baby Ad - INTUIT-FFA-FTC-000528210 

GX 347 - CONFIDENTIAL - 45-second Anthem Launch Ad - INTUIT-FFA-FTC-000528211 

GX 348 - CONFIDENTIAL - 15-second Court Reporter Ad - INTUIT-FFA-FTC-000528219 

GX 349 - CONFIDENTIAL - 60-second Big Kick Ad - INTUIT-FFA-FTC-000169119 

GX 350 - CONFIDENTIAL - 30-second Spelling Bee Ad - INTUIT-FFA-FTC-000169122 

GX 351 - CONFIDENTIAL - 30-second Spelling Bee ad - INTUIT-FFA-FTC-000528221 

GX 356 - CONFIDENTIAL - 15-second Game Show ad - INTUIT-FFA-FTC-000528223 

GX 371 – CONF – Gmail – File your taxes for $0 with TurboTax Free Edition 

GX 374 - CONF 

GX 375 - CONFIDENTIAL 

GX 376 - CONFIDENTIAL 

GX 377 - CONFIDENTIAL 

GX 378 - CONFIDENTIAL 

GX 379 - CONFIDENTIAL 

GX 380 - CONFIDENTIAL 

GX 381 - CONFIDENTIAL 

GX 383 - CONF 

GX 386 - CONF AD request 8 

GX 387 - CONF AD request 8(2) 

GX 388 - CONF AD request 8 (3) 

GX 389 - CONF AD request 8 (4) 

GX 390 - CONF AD request 8 (5) 

GX 505 - INTUIT-FTC-PART3-000000025 - CONFIDENTIAL 

GX 506 - INTUIT-FTC-PART3-000000029 - CONFIDENTIAL 

GX 507 - INTUIT-FTC-PART3-000000030 - CONFIDENTIAL 

GX 508 - INTUIT-FTC-PART3-000000031 - CONFIDENTIAL 

GX 527 - INTUIT-FTC-PART3-000000073 - CONFIDENTIAL 

GX 534 - INTUIT-FTC-PART3-000000092 - CONFIDENTIAL 

GX 535 - INTUIT-FTC-PART3-000000093 - CONFIDENTIAL 

GX 536 - INTUIT-FTC-PART3-000000097 - CONFIDENTIAL 

GX 548 - INTUIT-FTC-PART3-000000184 - CONFIDENTIAL 

C-34 
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GX 549 - INTUIT-FTC-PART3-000000185 - CONFIDENTIAL 

GX 550 - INTUIT-FTC-PART3-000000188 - CONFIDENTIAL 

GX 551 - INTUIT-FTC-PART3-000000198 - CONFIDENTIAL 

GX 552 - INTUIT-FTC-PART3-000000199 - CONFIDENTIAL 

GX 553 - INTUIT-FTC-PART3-000000200 - CONFIDENTIAL 

GX 554 - INTUIT-FTC-PART3-000000202 - CONFIDENTIAL 

GX 555 - INTUIT-FTC-PART3-000000204 - CONFIDENTIAL 

GX 556 - INTUIT-FTC-PART3-000000205 - CONFIDENTIAL 

GX 560 - INTUIT-FTC-PART3-000000240 - CONFIDENTIAL 

GX 563 - INTUIT-FTC-PART3-000000270 - CONFIDENTIAL 

GX 564 - INTUIT-FTC-PART3-000000294 - CONFIDENTIAL 

GX 565 - INTUIT-FTC-PART3-000000295 - CONFIDENTIAL 

GX 566 - INTUIT-FTC-PART3-000000297 - CONFIDENTIAL 

GX 567 - INTUIT-FTC-PART3-000000309 - CONFIDENTIAL 

GX 568 - INTUIT-FTC-PART3-000000311 - CONFIDENTIAL 

GX 569 - INTUIT-FTC-PART3-000000312 - CONFIDENTIAL 

GX 570 - INTUIT-FTC-PART3-000000316 - CONFIDENTIAL 

GX 571 - INTUIT-FTC-PART3-000000317 - CONFIDENTIAL 

GX 572 - INTUIT-FTC-PART3-000000318 - CONFIDENTIAL 

GX 573 - INTUIT-FTC-PART3-000000319 - CONFIDENTIAL 

GX 574 - INTUIT-FTC-PART3-000000323 - CONFIDENTIAL 

GX 575 - INTUIT-FTC-PART3-000000331 - CONFIDENTIAL 

GX 576 - INTUIT-FTC-PART3-000000332 - CONFIDENTIAL 

GX 577 - INTUIT-FTC-PART3-000000333 - CONFIDENTIAL 

GX 578 - INTUIT-FTC-PART3-000000334 - CONFIDENTIAL 

GX 579 - INTUIT-FTC-PART3-000000335 - CONFIDENTIAL 

GX 580 - INTUIT-FTC-PART3-000000342 - CONFIDENTIAL 

GX 583 - INTUIT-FTC-PART3-000000356 - CONFIDENTIAL 

GX 584 - INTUIT-FTC-PART3-000000359 - CONFIDENTIAL 

GX 585 - INTUIT-FTC-PART3-000000373 - CONFIDENTIAL 

GX 586 - INTUIT-FTC-PART3-000000374 - CONFIDENTIAL 

GX 587 - INTUIT-FTC-PART3-000000375 - CONFIDENTIAL 

GX 588 - INTUIT-FTC-PART3-000000396 - CONFIDENTIAL 

GX 594 - INTUIT-FTC-PART3-000000451 - CONFIDENTIAL 

GX 595 - INTUIT-FTC-PART3-000000461 - CONFIDENTIAL 

GX 596 - INTUIT-FTC-PART3-000000472 - CONFIDENTIAL 

GX 598 - INTUIT-FTC-PART3-000000497 - CONFIDENTIAL 

GX 600 - INTUIT-FTC-PART3-000000500 - CONFIDENTIAL 

GX 668 - CONFIDENTIAL - INTUIT-FFA-FTC-000169115 

GX 669 - CONFIDENTIAL - INTUIT-FFA-FTC-000169118 

GX 670 - CONFIDENTIAL - INTUIT-FFA-FTC-000528218 

GX 671 - CONFIDENTIAL - INTUIT-FFA-FTC-000528220 

GX 672 - CONFIDENTIAL - INTUIT-FFA-FTC-000528224 

INTUIT-FTC-PART3-000000034 

INTUIT-FTC-PART3-000000037 

INTUIT-FTC-PART3-000000038 

C-35 
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INTUIT-FTC-PART3-000000041 

INTUIT-FTC-PART3-000000044 

INTUIT-FTC-PART3-000000045 

INTUIT-FTC-PART3-000000046 

INTUIT-FTC-PART3-000000047 

INTUIT-FTC-PART3-000000050 

INTUIT-FTC-PART3-000000051 

INTUIT-FTC-PART3-000000052 

INTUIT-FTC-PART3-000000055 

INTUIT-FTC-PART3-000000056 

INTUIT-FTC-PART3-000000057 

INTUIT-FTC-PART3-000000058 

INTUIT-FTC-PART3-000000061 

INTUIT-FTC-PART3-000000069 

INTUIT-FTC-PART3-000000070 

INTUIT-FTC-PART3-000000082 

INTUIT-FTC-PART3-000000085 

INTUIT-FTC-PART3-000000086 

INTUIT-FTC-PART3-000000087 

INTUIT-FTC-PART3-000000088 

INTUIT-FTC-PART3-000000089 

INTUIT-FTC-PART3-000000108 

INTUIT-FTC-PART3-000000114 

INTUIT-FTC-PART3-000000121 

INTUIT-FTC-PART3-000000128 

INTUIT-FTC-PART3-000000131 

INTUIT-FTC-PART3-000000140 

INTUIT-FTC-PART3-000000143 

INTUIT-FTC-PART3-000000145 

INTUIT-FTC-PART3-000000146 

INTUIT-FTC-PART3-000000147 

INTUIT-FTC-PART3-000000150 

INTUIT-FTC-PART3-000000208 

INTUIT-FTC-PART3-000000213 

INTUIT-FTC-PART3-000000216 

INTUIT-FTC-PART3-000000252 

INTUIT-FTC-PART3-000000260 

INTUIT-FTC-PART3-000000344 

INTUIT-FTC-PART3-000000345 

INTUIT-FTC-PART3-000000398 

INTUIT-FTC-PART3-000000401 

INTUIT-FTC-PART3-000000405 

INTUIT-FTC-PART3-000000419 

INTUIT-FTC-PART3-000000423 

INTUIT-FTC-PART3-000000487 

INTUIT-FTC-PART3-000000499 

C-36 
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INTUIT-FTC-PART3-000000516 

INTUIT-FTC-PART3-000000517 

INTUIT-FTC-PART3-000000518 

INTUIT-FTC-PART3-000000519 

INTUIT-FTC-PART3-000000520 

INTUIT-FTC-PART3-000000521 

INTUIT-FTC-PART3-000000522 

INTUIT-FTC-PART3-000000523 

INTUIT-FTC-PART3-000000524 

INTUIT-FTC-PART3-000000525 

INTUIT-FTC-PART3-000000526 

INTUIT-FTC-PART3-000000527 

INTUIT-FTC-PART3-000000528 

INTUIT-FTC-PART3-000000529 

INTUIT-FTC-PART3-000000530 

INTUIT-FTC-PART3-000000531 

INTUIT-FTC-PART3-000000532 

INTUIT-FTC-PART3-000000533 

INTUIT-FTC-PART3-000000534 

INTUIT-FTC-PART3-000000535 

INTUIT-FTC-PART3-000000536 

INTUIT-FTC-PART3-000000537 

INTUIT-FTC-PART3-000000538 

INTUIT-FTC-PART3-000000539 

INTUIT-FTC-PART3-000000540 

INTUIT-FTC-PART3-000000541 

INTUIT-FTC-PART3-000000542 

INTUIT-FTC-PART3-000000543 

INTUIT-FTC-PART3-000000544 

INTUIT-FTC-PART3-000000545 

RX 0003 - Apr 11_ 2018 Email from Chase to (FE AD) 

RX 10 Public 

RX 122 

RX 124 

RX 125 

RX 126 

RX 127 

RX 128 

RX 129 

RX 133 

RX 138 

RX 139 

RX 15 (Confidential) 

RX 158 

RX 159 

RX 16 (Confidential) 

C-37 
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RX 160 

RX 161 

RX 162 

RX 163 

RX 17 (Confidential) 

RX 18 (Confidential) 

RX 19 Public 

RX 200 - 2015 TY14 Boston Tea Party 60 - #248 

RX 201 - QTTX12273H_Free_Lawyer_HD_30_1920x1080 - #249 

RX 202 - 5278628 - #250 

RX 22 Public 

RX 23 Public 

RX 24 Public 

RX 25 Public 

RX 29 Public 

RX 30 Public 

RX 31 Public 

RX 32 Confidential 

RX 5 Public 

RX 8 Public 

RX 9 Public 

C-38 
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APPENDIX D 

INTUIT INDEPENDENT CODING INSTRUCTIONS 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 224 of 334 * PUBLIC *; PUBLIC

Appendix D 

Intuit Independent Coding Instructions 

I. INDEPENDENT CODING OVERVIEW 

Thank you for agreeing to participate in this independent coding exercise. In this task, you will 

be responsible for coding complaints related to Intuit, Inc (“Intuit”). Intuit is the owner and 

distributor of TurboTax, an online tax preparation provider. Specifically, you are being asked to 

be one of two independent coders who will determine whether certain verbatim complaint text 

fits into a series of potential complaint types. To complete this task, please follow these step-bystep instructions: 

1) Each coder will independently review all of their assigned complaints. For each 

complaint, please use your best judgment in determining whether the text fits into 

each of the complaint types (described in Section II below) - do NOT consult with 

anyone else, including the other coder or any online sources. This is critically 

important. 

2) If you determine that the complaint fits into a complaint type, please type “Yes” in 

the relevant column of your independent coding workbook. If you determine that the 

complaint does not fit into a complaint type, please type “No” in the relevant column 

of your independent coding workbook. If you are unsure, please type “Unsure.” 

3) Complaints can fit into as many or as few complaint types as you see fit. For 

example, a complaint can theoretically fit into all 11 of the complaint types or none. 

4) Do not rush – take your time. Please read the complaint twice before deciding which 

complaint type or types it fits into. 

5) The entire complaint does not need to be related to a complaint type for you to mark 

“Yes” for that type. 

 For example, if the first half a complaint mentions seeing advertising 

indicating that a complainant’s tax filing will be free, but the second half of 

the complaint is unrelated to this topic, please still mark “Yes” in the 

“Complainants who mentioned they saw advertising indicating their tax filing 

would be free” column for this complaint. 

6) After both coders have categorized the complaints using the list of “Complaint 

Types” below, you will meet to resolve any differences in coding. In the case of 

disagreement, please jointly recode the response. If you are unable to reach an 

agreement quickly, please type “Unsure” for the response. 

II. COMPLAINT TYPES 

1) Complainants who expected that they would be able to file for free. 

D-1 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 225 of 334 * PUBLIC *; PUBLIC

2) Complainants who expected that they would be able to file for free because they were 

able to file for free with TurboTax in previous years. 

3) Complainants who expected that they would be able to file for free due to their 

income (i.e., low income). 

4) Complainants who expected that they would be able to file for free due to a nonincome related discount (e.g., military discount, discount associated with driving for 

Uber/Lyft). 

5) Complainants who mentioned they saw advertising indicating their tax filing would 

be free. 

6) Complainants who paid TurboTax when they expected that they would be able to file 

for free. 

7) Complainants who referred to a ProPublica article, FTC investigation, and/or lawsuit. 

8) Complainants who referred to the IRS Free File Program. 

 The IRS Free File Program is a public-private partnership between the IRS 

and many tax preparation software industry leaders. Tax preparation 

companies make a Free File-version of their brand-name products available 

for free to taxpayers whose adjusted gross income is under a certain threshold 

($73,000 for tax year 2021). 

 Complainants may refer to this program without using the precise “IRS Free 

File Program” title. Please use your best judgment as to whether a 

complainant is describing this program in their complaint. 

9) Complainants who complained about “extra” charges, including charges for add-on 

products. 

 TurboTax add-on products are features/bundles that customers can select in 

order to have access to additional functionality when completing their tax 

returns. 

 Below is a list of six common add-on products that you may see mentioned in 

the complaints. Please note that this is not a comprehensive list of all of the 

add-on products that TurboTax offers to its customers. 

1) Plus 

 Features include audit defense, full identity restoration, identity 

theft monitoring, identity theft insurance, one-on-one specialist 

support, personalized tax tips, easy online amend, and 

MyDocs. 

2) Max 

D-2 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 226 of 334 * PUBLIC *; PUBLIC

 Features include full audit representation, full identity 

restoration, identity theft monitoring, identity theft insurance, 

and priority care. 

3) Premium Services 

 Features include audit defense, full identity restoration, identity 

theft monitoring, identity theft insurance, priority care. 

4) Refund Transfer/Pay With My Refund 

 Allows customers to deduct the cost of their tax preparation 

from their tax refund, instead of paying out of pocket at the 

time of filing. 

5) Year-Over-Year Data Transfer 

 Allows customers to transfer data from last year’s return. 

10) Complainants who indicated that they are repeat or prior TurboTax customers. 

11) Complainants who did not file with TurboTax (i.e., complainants who directly 

explain that they did not file with TurboTax, or complainants who submitted their 

complaint on behalf of a TurboTax customer but did not file with TurboTax 

themselves). 

D-3 
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APPENDIX E 

INDEPENDENT CODING ANALYSIS 
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Appendix E 

Independent Coding Analysis 

I. INDEPENDENT CODING PROCESS 

1. This section describes my independent coding process and the steps that were completed 

in order to generate the coding results discussed in Section IV.A. 

2. First, personnel at Analysis Group, working under my direction and guidance, recruited 

two independent coders who did not have any prior awareness or understanding of the 

allegations in this case, nor my specific assignment. This “blind” methodology reflects as 

much as possible an unbiased review of the complaints. 

3. Then, the coders were provided with a copy of my independent coding instructions (see

Appendix D) and a list of the complaints included in Complaint Counsel’s Revised 

Production. In this stage, personnel at Analysis Group met with the coders to ensure that 

there were no questions about the independent coding instructions. Following this meeting, 

in which there were no questions asked by the coders, the independent review of the 

complaints began. 

4. After the coders completed classifying the complaints into each of the 11 complaint types, 

they then met to “tiebreak” any discrepancies between their coding results. For any 

complaints about which there was disagreement for a particular complaint type, the two 

independent coders discussed their determinations directly, without any guidance from me 

or Analysis Group personnel, and jointly recoded the response. If the two coders were 

unable to reach a consensus, additional personnel at Analysis Group, working under my 

direction and guidance, reviewed the complaint and made the final determination. Analysis 

Group personnel were responsible for breaking ties in only 18 instances out of the 4,356 

classifications (396 complaints multiplied by 11 complaint types) that the independent 

coders made. I reviewed 17 of these 18 instances as well and agree with the final 

determinations in all of these 17 instances.1 

One of the complaints that was elevated was in Spanish. The coders used a translation program and a fluent 

Spanish speaker also reviewed and confirmed the coding. I do not speak Spanish and therefore did not review 

and confirm this coding. 

E-1 

1 
II. INDEPENDENT CODING ANALYSIS 

5. Figure E-1 below displays the overlap between Complaint Counsel’s Initial Production 

and Complaint Counsel’s Revised Production. 

Figure E-1 

Relationship Between Initial and Revised Productions 

202 

343 

Initial Production 

571 complaints 

26 

Complaints Reviewed by both Ms. 

Shiller and Complaint Counsel 

26 TY 2021 complaints produced in 

the Initial and Revised Productions 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 229 of 334 * PUBLIC *; PUBLIC

 

 

 

 

 

 

168 

Revised Production 

228 complaints previously 

produced in the Initial 

Production 

+ 

168 incremental complaints 

Notes: 

[1] The 571 complaints in the Initial Production were filed between February 8, 2016 and March 27, 2022, 

including 60 complaints from TY 2021 (10.5 percent) that Ms. Shiller reviewed in her declaration. 

[2] The Revised Production includes two sets of complaints: 228 complaints that were previously produced 

by Complaint Counsel in the Initial Production and 168 incremental complaints that Complaint Counsel did 

not produce in the Initial Production. The 228 complaints previously produced in the Initial Production 

were filed between February 9, 2016 and March 27, 2022, including 26 complaints from TY 2021 (11.4 

percent) that Complaint Counsel reviewed as part of their Revised Production. The 168 incremental 

complaints in the Revised Production were filed between March 29, 2022 and August 29, 2022, all of 

which are from TY 2021 (100 percent). 

6. Figure E-2 below presents Ms. Shiller’s, Complaint Counsel’s, and the independent 

coders’ classification of the complaints from TY 2021 that were included in both the 

Initial and Revised Productions. 

E-2 
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Figure E-2 

Classification of TY 2021 Complaints Included in Both the Initial and Revised Productions 

Complaint Counsel’s Independent Coders’ 

Ms. Shiller’s Classifications Classifications Classifications 

Shiller Complaint Types Count Percentage Count Percentage Count Percentage 

Classification Count 

Customers who thought they were filing for free (“Free”)[2] 25 96% 26 100% 26 100% 

Customers who mentioned they saw advertising indicating 

their tax filing will be free (“Advertising”)[3] 19 73% 22 85% 21 81% 

Customers who paid TurboTax when they thought their 

filing will be free (“Paid”)[4] 23 88% 20 77% 23 88% 

Classified into “Free” and “Advertising”[5] 18 69% 22 85% 21 81% 

Classified into “Free,” “Advertising,” and “Paid”[6] 

16 62% 16 62% 18 69% 

Notes: 

[1] The agreement rate between two parties (e.g., Ms. Shiller and the independent coders) is the number of identical 

complaints that they code in the same way for the same complaint type, divided by the total number of complaints. 

[2] The agreement rate for the “Free” complaint type is 96 percent between Ms. Shiller and Complaint Counsel, 96 

percent between Ms. Shiller and the independent coders, and 100 percent between Complaint Counsel and the 

independent coders. I note that Complaint Counsel changed Ms. Shiller’s complaint type “Consumers [who] thought 

they were filing for free” to “Consumers [who] indicated that they believed or TurboTax communicated that filing 

taxes with TurboTax would be free.” Similarly, I instructed independent coders to flag “Complainants who expected 

that they would be able to file for free.” 

[3] The agreement rate for the “Advertising” complaint type is 88 percent between Ms. Shiller and Complaint Counsel, 

85 percent between Ms. Shiller and the independent coders, and 88 percent between Complaint Counsel and the 

independent coders. I note that Complaint Counsel changed Ms. Shiller’s complaint type “Consumers [who] 

mentioned they saw advertising indicating their tax filing will be free” to “Consumers [who] mentioned advertising 

about a free TurboTax option.” Similarly, I instructed independent coders to flag “Complainants who mentioned they 

saw advertising indicating their tax filing would be free.” 

[4] The agreement rate for the “Paid” complaint type is 88 percent between Ms. Shiller and Complaint Counsel, 92 

percent between Ms. Shiller and the independent coders, and 88 percent between Complaint Counsel and the 

independent coders. I note that Complaint Counsel changed Ms. Shiller’s complaint type “Consumers [who] paid 

TurboTax when they thought their tax filing will be free” to “Consumers [who] indicated they were charged for or 

paid for TurboTax.” Similarly, I instructed independent coders to flag “Complainants who paid TurboTax when they 

expected that they would be able to file for free.” 

[5] The agreement rate for both the “Free” and “Advertising” complaint types (i.e., parties must agree on both 

complaint types to be classified as agreeing) is 85 percent between Ms. Shiller and Complaint Counsel, 81 percent 

between Ms. Shiller and the independent coders, and 88 percent between Complaint Counsel and the independent 

coders. 

[6] The agreement rate between the “Free,” “Advertising,” and “Paid” complaint types (i.e., parties must agree on all 

three complaint types to be classified as agreeing) is 77 percent between Ms. Shiller and Complaint Counsel, 77 

percent between Ms. Shiller and the independent coders, and 77 percent between Complaint Counsel and the 

independent coders. 

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APPENDIX F 

METHODOLOGY FOR IDENTIFYING BENCHMARK COMPANIES 

USED IN CUSTOMER COMPLAINT ANALYSES AND REVIEW OF 

AD DISCLOSURES 
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Appendix F 

Methodology for Identifying Benchmark Companies Used in Customer Complaint 

Analyses and Review of Ad Disclosures 

1. This appendix summarizes the methodology used to determine a list of benchmark 

companies for the purposes of contextualizing the number of complaints that Intuit has 

received on the BBB website1 and the disclosures that Intuit makes in its TV and social 

media ads. I identified four groups of benchmark companies, detailed in Section I of this 

appendix: (1) direct Intuit competitors; (2) wireless carriers; (3) TV service providers; and 

(4) automobile insurance providers. I also use a group of companies investigated by the 

FTC and/or ProPublica as an additional sensitivity, detailed in Section II of this appendix. 

I. BENCHMARK COMPANIES 

A. Direct Intuit Competitors 

2. Rationale for Benchmark Group: The first group of benchmark companies is direct 

competitors of Intuit in the tax preparation services business. Direct competitors are the 

most comparable potential benchmark to Intuit: they are in the same business, provide 

similar services, and often have similar business models. To the extent that dissatisfied 

customers seek out alternative options for tax preparation, many of them are likely to select 

from one of Intuit’s direct competitors. If consumers are particularly prone to filing 

complaints due to the nature of filing one’s taxes, comparing Intuit with other tax 

preparation firms will put this fact into context. Similarly, reviewing TV and social media 

ads of other companies in the tax preparation services business will help evaluate Intuit’s 

marketing of free offers and its associated disclosures. 

3. Determination of List: I reviewed Intuit’s SEC Form 10-K for the fiscal year ended July 

31, 2021,2 in which Intuit cites its primary competitors for the Consumer (tax) segment as 

1 “Better Business Bureau,” https://www.bbb.org/ (“Better Business Bureau”), accessed December 20, 2022. 

2 I also reviewed Intuit’s SEC Form 10-K for the fiscal year ended July 31, 2022, in which Intuit cites 

competitors for its business as a whole, rather than the Consumer (tax) segment specifically. Intuit identifies 

additional competitors offering enterprise and accounting solutions, in competition with its QuickBooks 

product. Intuit does not identify any incremental tax prep competitors. See “SEC Form 10-K (for the fiscal year 

ended July 31, 2022),” Intuit Inc., July 31, 2022, 

https://www.sec.gov/ix?doc=/Archives/edgar/data/896878/000089687822000028/intu-20220731.htm (“SEC 

Form 10-K (for the fiscal year ended July 31, 2022)”), INTUIT-FTC-PART3-000599641, p. 10. 

F-1 
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H&R Block, TaxAct (owned by Blucora), FreeTaxUSA (owned by TaxHawk), TaxSlayer, 

and Square. I include all these companies in my benchmark list except for Square, which I 

do not consider a relevant benchmark company for Intuit’s tax preparation business. Square 

is primarily a business-to-business (“B2B”) provider of payment processing, and its 

complaints and customer numbers would not be comparable to that of a primarily businessto-consumer (“B2C”) tax preparation provider like Intuit. However, Square is the parent 

company of Cash App Taxes (formerly Credit Karma Taxes),

3 which has its own BBB 

page and relates more directly to the tax preparation business. Therefore, I have included 

Cash App Taxes among the benchmark companies. In addition, I consider one additional 

company whose business is focused almost entirely on tax preparation and is r 

ckson Hewitt.4 

4. Final List: H&R Block, TaxAct, FreeTaxUSA,5 TaxSlayer, Cash App Taxes, and Jackson 

Hewitt. 

5. Sources: 

a. “SEC Form 10-K for the fiscal year ended July 31, 2021,” Intuit Inc., available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/896878/000089687821000233/ 

intu-20210731.htm, INTUIT-FTC-PART3-000599641, p. 11. 

b. Intuit, “ ,” February 2021, 

INTUIT-FTC-PART3-000602321, slides 32-34. 

B. Wireless Carriers 

6. Rationale for Benchmark Group: The second group of benchmark companies is wireless 

carriers. Just as nearly all adult income-earners are required to file their taxes every year, 

Rowan, Lisa, “Square Will Buy Credit Karma’s Free Tax Prep Service. What Does That Mean for 

Consumers?,” Forbes, November 25, 2020, https://www.forbes.com/advisor/credit-score/square-will-buycredit-karmas-free-tax-prep-service-what-does-that-mean-for-consumers/ (“Square Will Buy Credit Karma’s 

Free Tax Prep Service. What Does That Mean for Consumers?”), INTUIT-FTC-PART3-000600825. 

4 For example, 

Intuit, “ 

February 2021, INTUIT-FTC-PART3-000602321, slides 32-34. 

FreeTaxUSA is owned by parent company TaxHawk. See “About FreeTaxUSA,” FreeTaxUSA, 

https://www.freetaxusa.com/about.jsp?thn=3EEFE20943C213FECD8AAB04918F20C4 (“About 

FreeTaxUSA”), INTUIT-FTC-PART3-000599417. 

F-2 

3 

5 
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virtually all adult consumers today have cell phones.6 Cell phones are not required but 

ubiquitous enough to be essentially required. Like filing one’s taxes, purchasing cell phone 

service is also an involving process that may be revisited on a yearly basis where customers 

typically have one account on an ongoing basis, meaning that the number of “customers” 

is a comparable metric. I also note that another aspect in which wireless carriers are similar 

to Intuit is that these companies often advertise promotional or introductory pricing offers, 

including disclosures that detail the terms and conditions of those offers. 

7. Determination of List: There are only three dominant wireless carriers in the United States, 

so I include all three in my list of benchmark companies. 

8. Final List: AT&T,7 Verizon Wireless, and T-Mobile USA. 

9. Source: “Wireless subscriptions market share by carrier in the U.S.,” Statista, October 22, 

2021, available at https://www.statista.com/statistics/199359/market-share-of-wirelesscarriers-in-the-us-by-subscriptions/, INTUIT-FTC-PART3-000600803. 

C. TV Service Providers 

10. Rationale for Benchmark Group: The third group of benchmark companies is TV service 

providers. While not required, the majority of adult consumers have cable or satellite TV 

service.8 Like filing one’s taxes, selecting a TV service provider is also an involving 

process (e.g., selecting between types of providers like cable or satellite or selecting among 

different plans) that may be revisited on a yearly basis. In addition, customers typically 

have one account on an ongoing basis, meaning that the number of “customers” is a 

comparable metric. 

6 According to Pew Research Center, 97 percent of Americans own a cell phone of some kind. See “Mobile Fact 

Sheet,” Pew Research Center, April 7, 2021, https://www.pewresearch.org/internet/fact-sheet/mobile/ (“Mobile 

Fact Sheet”), INTUIT-FTC-PART3-000600245. 

7 This includes AT&T’s wireless business and other AT&T businesses as the complaints on the BBB website 

include all AT&T-related complaints and do not differentiate by sector. 

8 According to Pew Research Center, 56 percent of Americans watch TV via cable or satellite. See Rainie, Lee, 

“Cable and Satellite TV Use Has Dropped Dramatically in the U.S. Since 2015,” Pew Research Center, March 

17, 2021, https://www.pewresearch.org/fact-tank/2021/03/17/cable-and-satellite-tv-use-has-droppeddramatically-in-the-u-s-since-2015/ (“Cable and Satellite TV Use Has Dropped Dramatically in the U.S. Since 

2015”), accessed November 10, 2022, INTUIT-FTC-PART3-000600262. 

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11. Determination of List: I identified the four largest TV providers by total number of 

subscribers. 

12. Final List: Comcast, DirecTV,9 Charter Spectrum, and Dish Network. 

13. Source: “Pay TV providers ranked by the number of subscribers in the United States as of 

December 2021,” Statista, May 18, 2022, available at 

https://www.statista.com/statistics/251793/pay-tv-providers-with-the-largest-number-ofsubscribers-in-the-us/, INTUIT-FTC-PART3-000600079. 

D. Automobile Insurance Providers 

14. Rationale for Benchmark Group: The last group of benchmark companies I chose is 

automobile insurance providers. Just as all adult income-earners are required to file their 

taxes every year, nearly all adult vehicle owners in the U.S. are required by law to purchase 

automobile insurance.10 This includes a majority of American households.11 Like filing 

one’s taxes, selecting an automobile insurance provider is also an involving process that 

may be revisited on a yearly basis where customers have one account on an ongoing basis, 

meaning that the number of “customers” is a comparable metric. 

15. Determination of List: I identified the five largest automobile insurance providers in the 

United States by market share. 

16. Final List: State Farm, Geico, Progressive, Allstate, and USAA. 

17. Sources: 

a. “The 50 Largest Auto Insurance Companies,” Forbes, February 4, 2022, available 

at https://www.forbes.com/advisor/car-insurance/largest-auto-insurancecompanies/, INTUIT-FTC-PART3-000599407. 

9 DirecTV was formerly known as AT&T TV. See “AT&T TV Is Now DIRECTV STREAM,” AT&T, 

https://www.att.com/tv/ (“AT&T TV Is Now DIRECTV STREAM”), INTUIT-FTC-PART3-000599008. 

10 Auto insurance is required in all states in the U.S. except for New Hampshire and Virginia. See Moore, Will, 

“States Where Car Insurance Is Not Mandatory (2022),” Motor 1.com, December 15, 2021, 

https://www.motor1.com/reviews/403859/states-where-car-insurance-is-not-mandatory/ (“States Where Car 

Insurance Is Not Mandatory (2022)”), accessed August 25, 2022, INTUIT-FTC-PART3-000600031. 

11 According to Pew Research Center, 88 percent of Americans own a car. See Poushter, Jacob, “Car, Bike, or 

Motorcycle? Depends on Where You Live,” Pew Research Center, https://www.pewresearch.org/facttank/2015/04/16/car-bike-or-motorcycle-depends-on-where-you-live/ (“Car, Bike, or Motorcycle? Depends on 

Where You Live”), INTUIT-FTC-PART3-000600842. 

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b. Norman, K., “The Top 10 Largest Auto Insurance Companies,” NerdWallet, June 

1, 2022, available at https://www.nerdwallet.com/article/insurance/largest-autoinsurance-companies, INTUIT-FTC-PART3-000600873. 

II. ADDITIONAL COMPANIES 

18. Rationale for Additional Companies: I also reviewed companies investigated by the FTC 

and/or ProPublica. This group of companies does not closely resemble Intuit with respect 

to its business model, products, or customer base, and therefore is not a true benchmark. 

However, these companies were also investigated by the FTC and/or ProPublica for alleged 

consumer deception, and their complaint rates may provide context for Intuit’s. 

19. Determination of List: I reviewed FTC cases that, on the FTC website, are categorized as 

“deceptive/misleading conduct” investigations by the FTC and were reported online within 

the last two years. I also reviewed articles published by ProPublica within the last 2 years 

that relate to consumer deception.12 I sought to identify companies with products and 

services marketed directly to end consumers, in order to more appropriately benchmark the 

customer complaints filed against these companies on the BBB website. 

20. Final List: MoneyGram, Dun & Bradstreet, Fleetcor Technologies, Perdoceo Education 

Corporation, and Chime Financial.13 

21. Sources: 

a. “Claims Process Opens for Consumers Who Were Victimized by Fraudulent 

MoneyGram Transfers,” Federal Trade Commission, June 1, 2021, available at 

https://www.ftc.gov/news-events/news/press-releases/2021/06/claims-process12 I reviewed FTC cases and ProPublica articles published online from January 1, 2021, to August 30, 2022. 

13 The FTC investigated MoneyGram for failing to comply with FTC’s comprehensive fraud prevention program, 

leading to fraudulent money transfers that affected customers. The FTC investigated Dun & Bradstreet for 

deceiving businesses about the true value of its products and failing to correct errors on credit reports. The FTC 

investigated Fleetcor Technologies for charging customers with mystery fees related to their fuel cards. The 

FTC investigated Perdoceo Education Corporation for deceiving customers into enrolling at Career Education 

Corporation (CEC) schools by pretending to be affiliated with the military and falsely promising to assist with 

job placements. ProPublica published an exposé of Chime Financial for abruptly closing the accounts of 

customers in an attempt to crack down on fraudulent deposits. While the investigations of these companies were 

related to consumer deception or misleading conduct, none were related to the advertising of free offers. 

F-5 
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opens-consumers-who-were-victimized-fraudulent-moneygram-transfers, 

INTUIT-FTC-PART3-000600901. 

b. “Federal Trade Commission Finalizes Order Against Dun & Bradstreet for 

Deceiving Businesses and Failing to Update Errors on Business Credit Reports,” 

Federal Trade Commission, April 7, 2022, available at https://www.ftc.gov/newsevents/news/press-releases/2022/04/federal-trade-commission-finalizes-orderagainst-dun-bradstreet-deceiving-businesses-failing-update, INTUIT-FTCPART3-000599421. 

c. “FTC Sues FleetCor and Its CEO for Fleecing Small Businesses With Mystery Fuel 

Card Fees,” Federal Trade Commission, August 11, 2021, available at 

https://www.ftc.gov/news-events/news/press-releases/2021/08/ftc-sues-fleetcorits-ceo-fleecing-small-businesses-mystery-fuel-card-fees, INTUIT-FTC-PART3-

000600898. 

d. “FTC Sends Nearly $30 Million in Refunds to People Tricked into Enrolling by 

School Operator’s Lead Generators,” Federal Trade Commission, June 9, 2021, 

available at https://www.ftc.gov/news-events/news/press-releases/2021/06/ftcsends-nearly-30-million-refunds-people-tricked-enrolling-school-operators-leadgenerators, INTUIT-FTC-PART3-000600896. 

e. Kessler, C., “A Banking App Has Been Suddenly Closing Accounts, Sometimes 

Not Returning Customers’ Money,” ProPublica, July 6, 2021, available at 

https://www.propublica.org/article/chime, INTUIT-FTC-PART3-000600887. 

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APPENDIX G 

BENCHMARKING OF INTUIT’S BBB COMPLAINTS 
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Appendix G 

Benchmarking of Intuit’s BBB Complaints 

I. BENCHMARK COMPANIES 

1. This appendix provides the detailed methodology and results of my analysis that 

benchmarks the number of complaints that Intuit has received on the BBB website.1 

2. Having identified the benchmark companies as discussed in Appendix F, I then evaluated 

the number of customer complaints filed against each of them on the BBB website. I 

benchmarked the number of complaints, on both an absolute and relative basis, in 

comparison to BBB complaints filed against Intuit. For each company, I analyzed the total 

number of complaints submitted to the BBB in the last three years as of January 3, 2023. 

These complaints are publicly available on the BBB website. 

3. On an absolute basis, I compare the total number of complaints filed against Intuit relative 

to the total number of complaints for each benchmark company. 

4. On a relative basis, I normalized the total number of complaints filed against each company 

based on the total number of customers that each company reports in their public filings or 

other materials.2 I divide the total number of complaints for each company by the reported 

total number of customers. I then arrive at a rate of BBB complaints for Intuit and for each 

benchmark company. Comparing these rates allows for a more accurate comparison that is 

unaffected by the relative number of customers for each company. 

5. The following tables, Figure G-1 and Figure G-2, include the summarized and detailed 

results of my analysis with the full list of benchmark companies, number of complaints 

filed on the BBB website, number of customers, calculated rate of complaints (complaints 

per million customers), and detailed notes and sources for this information. I determined 

1 “Complaints,” Better Business Bureau, https://www.bbb.org/process-of-complaints-and-reviews/complaints, 

accessed July 13, 2022, INTUIT-FTC-PART3-000599022. 

2 I note that the units of the number of customers for each benchmark company may vary depending upon the 

type of business and data available. Number of customers may represent number of customer accounts, where a 

single customer account may include multiple individuals (e.g., joint tax filing of a married couple, wireless 

carrier contract for a family plan, TV service provided to a household). For automobile insurance providers, 

number of customers represents number of insurance policies, where a single individual or household may have 

multiple insurance policies. See, Figure G-2. 

G-1 
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the total number of customers currently served in the U.S. by Intuit and each of the 

benchmark companies by consulting SEC filings (i.e., form 10-K) or company websites. If 

this information was unavailable from these sources, I reviewed reputable third-party 

sources (e.g., Statista, Forbes) as an alternative. 

Figure G-1 

Benchmarking of Intuit’s BBB Complaints 

Notes: 

[1] Number of customers for Intuit and all benchmark companies are approximations based on publicly 

available sources. 

[2] Intuit customers include customers for all Intuit products, e.g., TurboTax, QuickBooks, etc. 

[3] Average Number of Complaints per Million Customers is calculated by dividing the sum of the number 

of complaints per million customers for each company by the number of companies in each benchmark 

group. 

[4] Median Complaints per Million Customers is the median of the number of complaints per million 

customers for each benchmark group. 

[5] Direct Intuit Competitors include Jackson Hewitt, TaxAct, H&R Block, TaxSlayer, TaxHawk, and Cash 

App Taxes. 

[6] Wireless Carriers include Verizon Wireless, AT&T, and T-Mobile USA. 

[7] TV Service Providers include Comcast, DirecTV, Charter Spectrum, and Dish Network. 

[8] Automobile Insurance Providers include Progressive, Geico, USAA, Allstate, and State Farm. 

6. I then performed a one sample t-test for the null hypothesis that the average number of 

BBB complaints per million customers computed across the benchmark companies (191.2) 

is equal to the Intuit average (31.3). The two-tailed test rejects the null hypothesis of 

G-2 
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equality at the 1% significance level (p-value of 0.0022). A one-tailed test demonstrates 

that the average number of BBB complaints is greater for benchmark companies than for 

Intuit (p-value of 0.0011). 

G-3 
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PUBLIC

Figure G-2 

Benchmarking of Intuit’s BBB Complaints 

Company Benchmark Group 

Number of 

Customers 

(Million) 

[A] 

Number of 

Number of Complaints per 

BBB Million 

Complaints Customers 

[B] [C] = [B] / [A] 

BBB Complaints Source Number of Customers Source Number of Customers Note 

Intuit N/A 100 3,131 31.3 

“Intuit Inc., Complaints,” Better Business Bureau, 

available at https://www.bbb.org/us/ca/mountainview/profile/computer-hardware/intuit-inc-1216-

202832/complaints, accessed on January 3, 2023. 

“SEC Form 10-K for the fiscal year ended July 31, 2021,” Intuit Inc. , available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/896878/000089687821000233/intu-20210731.htm 

(“Intuit 10-K”), INTUIT-FTC-PART3-000599641, at p. 5 (“We serve approximately 100 million 

customers across our product offerings and platforms.”). 

All customers, globally; “international net 

revenue was less than 5% of consolidated 

total net revenue for the twelve months 

ended July 31, 2021.” See , Intuit 10-K, at 

p. 7. 

Cash App 

Taxes 

Direct Intuit 

Competitors 1 232 155.3 

“Cash App Taxes, Inc., Complaints,” Better Business 

Bureau, available at https://www.bbb.org/us/ca/sanfrancisco/profile/tax-return-preparation/cash-app-taxesinc-1116-879545/complaints, accessed on January 3, 

2023. 

“ProPublica Analysis of IRS Electronic Filing Data,” ProPublica , available at 

https://www.documentcloud.org/documents/6788961-ProPublica-Analysis-of-IRS-Electronic-FilingData.html, INTUIT-FTC-PART3-000600261 ("Credit Karma: 1,493,802 # of Filings as of Mid-Year 

2019."). 

Tax returns filed in 2019. 

Jackson 

Hewitt 

Direct Intuit 

Competitors 2 233 116.5 

“Jackson Hewitt, Complaints,” Better Business 

Bureau, available at https://www.bbb.org/us/nj/jerseycity/profile/tax-return-preparation/jackson-hewitt-taxservices-of-america-inc-0221-22001064/complaints, 

accessed on January 3, 2023. 

Macfarlane, G., “The Path Forward for America's Outdated Tax System,” Jackson Hewitt, May 17, 2021, 

available at https://www.jacksonhewitt.com/about-jackson-hewitt/news-and-events/opinion-the-pathforward-for-americas-outdated-tax-system/, INTUIT-FTC-PART3-000600870 (“Jackson Hewitt is 

responsible for preparing over 2 million federal, state, and local income-tax returns every year.”). 

Tax returns filed. 

TaxAct Direct Intuit 

Competitors 6 189 33.8 

“TaxAct, Complaints,” Better Business Bureau, 

available at https://www.bbb.org/us/ia/cedarrapids/profile/computer-software-developers/taxact0664-22001061/complaints, accessed on January 3, 

2023. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Blucora, Inc. , available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1068875/000106887522000042/bcor-20211231.htm, 

INTUIT-FTC-PART3-000599029, at p. 6 (“For the year ended December 31, 2021, TaxAct powered 

approximately 3.2 million consumer e-files directly through end-users and another 2.4 million professional 

e-files through approximately 21,000 tax professionals who used TaxAct.”). 

Tax returns filed. Non-tax prep services 

are largely ancillary services sold to tax 

prep customers. 

H&R Block Direct Intuit 

Competitors 22 499 23.1 

“H&R Block Inc., Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/mo/kansas-city/profile/taxreturn-preparation/h-r-block-inc-us-headquarters-0674-

46030004/complaints, accessed on January 3, 2023. 

“SEC Form 10-K for the fiscal year ended April 30, 2021,” H&R Block, Inc. , available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/12659/000183886221000028/hrb-20210430.htm, 

INTUIT-FTC-PART3-000599525, at p. 2 (“During fiscal year 2021, we prepared 21.6 million U.S. tax 

returns.”). 

Tax returns filed. Non-tax prep services 

are largely ancillary services sold to tax 

prep customers. 

TaxHawk Direct Intuit 

Competitors 4 58 15.9 

“TaxHawk, Complaints,” Better Business Bureau, 

available at 

https://www.bbb.org/us/ut/provo/profile/tax-returnpreparation/taxhawk-inc-1166-22009863/complaints, 

accessed on January 3, 2023. 

“ProPublica Analysis of IRS Electronic Filing Data,” ProPublica , available at 

https://www.documentcloud.org/documents/6788961-ProPublica-Analysis-of-IRS-Electronic-FilingData.html, INTUIT-FTC-PART3-000600261 ("TaxHawk: 3,656,385 # of Filings as of Mid-Year 2019"). Tax returns filed in 2019. 

TaxSlayer Direct Intuit 

Competitors 10 91 9.1 

“TaxSlayer, Complaints,” Better Business Bureau, 

available at 

https://www.bbb.org/us/ga/evans/profile/taxsoftware/taxslayercom-0743-9390/complaints, 

accessed on January 3, 2023. 

“TaxSlayer Offers New Resources to Help Taxpayers File in 2021,” TaxSlayer , February 8, 2021, 

available at https://www.taxslayer.com/media-room/prdetails?articleID=122508, INTUIT-FTC-PART3-

000600861 (“TaxSlayer...successfully completed more than 10 million state and federal e-filed tax returns 

in 2020.”). 

Tax returns filed. 

Verizon 

Wireless Wireless Carriers 114 29,866 261.3 

“Verizon Wireless, Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/nj/basking-ridge/profile/cellphone-supplies/verizon-wireless-0221-

1001468/complaints, accessed on January 3, 2023. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Verizon Communications Inc. , available 

at https://www.sec.gov/ix?doc=/Archives/edgar/data/732712/000073271222000008/vz-20211231.htm, 

INTUIT-FTC-PART3-000600605, at p. 5 (“As of December 31, 2021, we had 24 million prepaid 

connections...Approximately 79% of our Consumer wireless retail connections were postpaid connections 

as of December 31, 2021.”). 

Verizon Wireless Consumer prepaid and 

postpaid customers. 

AT&T Wireless Carriers 218 52,055 238.8 

“AT&T, Complaints,” Better Business Bureau, 

available at 

https://www.bbb.org/us/tx/dallas/profile/long-distancephone-service/att-0875-7935/complaints, accessed on 

January 3, 2023. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” AT&T Inc. , available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/732717/000073271722000015/t-20211231.htm, 

INTUIT-FTC-PART3-000598808, at p. 4-5 (“At December 31, 2021, we served 202 million Mobility 

subscribers...We offer broadband and internet services to approximately 16 million customer locations.”). 

AT&T Mobility (wireless services and 

equipment) and Consumer Wireline 

customers. 

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Figure G-2 

Benchmarking of Intuit’s BBB Complaints 

PUBLIC

Company Benchmark Group 

Number of 

Customers 

(Million) 

[A] 

Number of 

BBB 

Complaints 

[B] 

Number of 

Complaints per 

Million 

Customers 

[C] = [B] / [A] 

BBB Complaints Source Number of Customers Source Number of Customers Note 

T-Mobile 

USA Wireless Carriers 109 18,667 171.7 

“T-Mobile USA, Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/wa/bellevue/profile/cell-phonesupplies/t-mobile-usa-inc-1296-27026359/complaints, 

accessed on January 3, 2023. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” T-Mobile US, Inc. , available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1283699/000128369922000018/tmus-20211231.htm, 

INTUIT-FTC-PART3-000600293, at p. 5 (“As of December 31, 2021, we provide wireless services to 

108.7 million postpaid and prepaid customers.”). 

T-Mobile wireless services prepaid and 

postpaid customers. 

Comcast TV Service Providers 34 21,724 635.2 

“Comcast Corporation, Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/pa/philadelphia/profile/cabletv/comcast-corporation-0241-80003221/complaints, 

accessed on January 3, 2023. 

“SEC Form 10-K for the fiscal year ended December 31, 2021,” Comcast Corporation , available at 

https://www.sec.gov/ix?doc=/Archives/edgar/data/1166691/000116669122000009/cmcsa-20211231.htm, 

INTUIT-FTC-PART3-000599202, at p. 2 (“Total customer relationships: 34.2 [million]”). 

Total customer relationships (residential 

and business services). 

Charter 

Spectrum TV Service Providers 32 15,390 480.9 

“Charter Spectrum, Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/ct/stamford/profile/cabletv/charter-spectrum-0111-110075917/complaints, 

accessed on January 3, 2023.

 “About Charter,” Charter Spectrum , available at https://corporate.charter.com/about-charter, INTUITFTC-PART3-000599174 (“Charter Communications, Inc. (NASDAQ: CHTR) is a leading broadband 

connectivity company and cable operator serving more than 32 million customers in 41 states through its 

Spectrum brand.”). 

Total customers. 

DirecTV TV Service Providers 15 7,254 470.7 

“DirecTV Inc., Complaints,” Better Business Bureau, 

available at https://www.bbb.org/us/ca/elsegundo/profile/cable-tv/directv-inc-1216-

81000357/complaints, accessed on January 3, 2023. 

“Pay TV providers ranked by the number of subscribers in the United States,” Statista , December 2021, 

available at https://www.statista.com/statistics/251793/pay-tv-providers-with-the-largest-number-ofsubscribers-in-the-us/, INTUIT-FTC-PART3-000600079 (“AT&T Premium TV: 15.41 million 

subscribers”). 

Total customers for “AT&T Premium 

TV” which is now “DirecTV Stream.” 

See “AT&T TV is now DIRECTV 

STREAM,” AT&T , available at 

https://www.att.com/tv/. 

Dish 

Network TV Service Providers 8 3,258 396.4 

“Dish Network LLC, Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/co/englewood/profile/cabletv/dish-network-llc-1296-6370/complaints, accessed 

on January 3, 2023.

 “Pay TV providers ranked by the number of subscribers in the United States,” Statista , December 2021, 

available at https://www.statista.com/statistics/251793/pay-tv-providers-with-the-largest-number-ofsubscribers-in-the-us/, INTUIT-FTC-PART3-000600079 (“Dish Network: 8.22 million subscribers”). Total customers. 

Progressive 

Automobile 

Insurance 

Providers 

20 4,037 197.9 

“Progressive Corporation, Complaints,” Better 

Business Bureau, available at 

https://www.bbb.org/us/oh/mayfieldvlg/profile/insurance-companies/progressivecorporation-0312-15000696/complaints, accessed on 

January 3, 2023.

 “About Us,” Progressive , available at https://www.progressive.com/about/, INTUIT-FTC-PART3-

000600252 (“Policies in Force: 20.4 million”). Total number of all insurance policies. 

Geico 

Automobile 

Insurance 

Providers 

18 1,860 103.3 

“Geico, Complaints,” Better Business Bureau, 

available at https://www.bbb.org/us/md/chevychase/profile/insurance-companies/geico-0241-

8768/complaints, accessed on January 3, 2023. 

“GEICO At A Glance,” Geico , July 2022, available at https://www.geico.com/about/corporate/at-aglance/, INTUIT-FTC-PART3-000599482 (“More than 18 million auto policies”). Total number of all insurance policies. 

Allstate 

Automobile 

Insurance 

Providers 

50 2,788 55.9 

“Allstate Insurance, Complaints,” Better Business 

Bureau, available at 

https://www.bbb.org/us/il/northbrook/profile/insurancecompanies/allstate-insurance-0654-

12014144/complaints, accessed on January 3, 2023. 

“Notice of 2022 Annual Meeting and Proxy Statement,” Allstate , available at 

https://www.allstate.com/resources/allstate/attachments/annual-report/allstate-year-end-report-combo2021.pdf, INTUIT-FTC-PART3-000598535, at p. 10 (“Policies in Force: 49.9M Excluding Allstate 

Protection Plans”). 

Total number of all insurance policies. 

USAA 

Automobile 

Insurance 

Providers 

49 2,643 54.4 

“USAA, Complaints,” Better Business Bureau, 

available at https://www.bbb.org/us/tx/sanantonio/profile/insurance-companies/usaa-0825-

23452/complaints, accessed on January 3, 2023.

 “Corporate Overview,” USAA , available at 

https://www.usaa.com/inet/wc/about_usaa_corporate_overview_main?akredirect=true, INTUIT-FTCPART3-000593231 (“48.6 million total products”). 

Total number of all insurance policies. 

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Figure G-2 

Benchmarking of Intuit’s BBB Complaints 

Number of 

Number of 

Customers 

Number of 

BBB 

Complaints per 

Million 

Company Benchmark Group (Million) 

[A] 

Complaints 

[B] 

Customers BBB Complaints Source Number of Customers Source 

[C] = [B] / [A] 

Number of Customers Note 

State Farm 

Automobile 

Insurance 

Providers 

87 1,897 

“State Farm Insurance Co., Complaints,” Better 

Business Bureau, available at “2021 by the numbers,” State Farm , February 25, 2022, available at 

21.8 https://www.bbb.org/us/il/bloomington/profile/insuran https://newsroom.statefarm.com/2021-by-the-numbers-infographic, INTUIT-FTC-PART3-000600279 

ce-companies/state-farm-insurance-company-0724- (“87M+ policies and accounts serviced throughout the U.S.”). 

6000391/complaints, accessed on January 3, 2023.

Total number of all insurance policies. 

Notes: 

[1] See discussion in Appendix F for background and methodology on selection of benchmark groups and companies. 

[2] Number of customers is an approximation and generally represents the total number of customers served annually by the business represented on the BBB website, where available. See “Number of Customers Source” and “Number of Customers Note” columns for exact details. 

[3] Number of BBB complaints represents the total number of complaints each business received through the BBB website in the 3-year period ending January 3, 2023 for all companies. 

Sources: 

[1] See Appendix F for sources relating to selection of benchmark groups and companies. 

[2] See individual company rows for source for number of customers. 

[3] Better Business Bureau website, available at https://www.bbb.org/, INTUIT-FTC-PART3-000603020 and individual company webpages. 

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II. ADDITIONAL COMPANIES 

7. As discussed in Appendix F, I also sought to identify a group of companies that were also 

investigated by the FTC and/or ProPublica for alleged consumer deception, as an additional 

sensitivity. I identified MoneyGram, Dun & Bradstreet, Fleetcor Technologies, Perdoceo 

Education Corporation, and Chime Financial as potential comparators. 

8. Upon review of the BBB website and research on customer numbers, I found that Dun & 

Bradstreet, Fleetcor Technologies, Perdoceo Education Corporation, and MoneyGram had 

insufficient data to generate reliable complaint rates. Specifically: 

a. Dun & Bradstreet and Fleetcor Technologies are B2B businesses whose customer 

numbers would not generate comparable rates of complaints.3 

b. Perdoceo Education Corporation has a very minimal BBB presence (0 customer 

reviews and 3 complaints).4 In my August Declaration, I reported a complaint rate 

for Perdoceo Education Corporation based on this minimal presence.5 Using the 

same approach, I arrive at a complaint rate for Perdoceo Education Corporation of 

74.3 complaints per million customers (higher than Intuit’s rate). However, given 

the very minimal presence, this statistic may not be reliable. 

c. I was unable to locate an estimate of MoneyGram’s U.S. customer base. In my 

August Declaration, I reported a complaint rate for MoneyGram based on 

MoneyGram’s total international customer base, representing customers in at least 

180 countries.6

 Using the updated set of complaints publicly available on the BBB 

3 “Dun & Bradstreet, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/fl/jacksonville/profile/credit-reporting-agencies/dun-bradstreet-0332-3137/complaints, 

accessed on July 1, 2022. “Fleetcor Technologies, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/ga/norcross/profile/credit-cards-and-plans/fleetcor-technologies-llc-0443-

7005062/complaints, accessed on January 3, 2023. 

4 “Perdoceo Education Corp., Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/il/schaumburg/profile/college-and-university/perdoceo-education-corporation-0654-

9003047/complaints, accessed on January 3, 2023. 

5 Declaration of Peter Golder, PhD., In the Matter of: Intuit Inc., a corporation., Docket No. 9408, August 30, 

2022 (“August Golder Declaration”), Appendix E, Figure E-1. 

6 August Golder Declaration, Appendix E, Figure E-1. 

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website as of January 3, 2023,

7 and the same estimate of MoneyGram’s total 

international customer base, I arrive at a complaint rate for MoneyGram of 16.0 

complaints per million customers. However, because MoneyGram has such a large 

international presence and the BBB reports only U.S. complaints, this likely 

substantially undercounts MoneyGram’s rate of complaints. 

9. For Chime Financial, I calculated a complaint rate of 589.8 complaints per million 

customers. Chime Financial had approximately 13 million active banking customers in 

20228 and generated 7,667 complaints on the BBB website.

9 This complaint rate of 589.8 

complaints per million customers is substantially higher than that of Intuit, which had only 

31.3 complaints per million customers. 

7 “MoneyGram, Complaints,” Better Business Bureau, available at 

https://www.bbb.org/us/tx/dallas/profile/money-orders/moneygram-0875-90246426/complaints, accessed on 

January 3, 2023. 

8 Curry, D., “Chime Revenue and Usage Statistics (2022),” Business of Apps, May 4, 2022, available at 

https://www.businessofapps.com/data/chime-statistics/, INTUIT-FTC-PART3-000599389 (“Chime is 

considered the most popular neobank in the US, with over 13 million active customers.”). 

9 “Chime Financial Inc., Complaints,” Better Business Bureau, available at https://www.bbb.org/us/ca/sanfrancisco/profile/financial-technology/chime-financial-inc-1116-530173/complaints, accessed on January 3, 

2023. 

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APPENDIX H 

INTUIT AND BENCHMARK COMPANY COMPLAINT 

KEYWORD ANALYSIS 
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Appendix H 

Intuit and Benchmark Company Complaint Keyword Analysis 

I. KEYWORD SELECTION METHODOLOGY 

1. To select a list of keywords for my analysis in Section IV.B.2, I isolated a subset of words 

that Complaint Counsel use when describing Intuit’s alleged business practices in its 

Complaint.1 I then used my judgement to expand this list to a set of keywords related to 

deceptive advertising. Searches retrieved any word containing the string of letters searched. 

That is, searches for “advertise” also retrieved complaints that included the string 

“advertise” such as “advertisement” and/or “advertised.” 

2. Throughout this process, I focused on including words that are agnostic to Intuit as well as 

to the benchmark companies. Doing so ensures a comparison across Intuit and benchmark 

companies that is based on keywords related to deceptive advertising rather than on their 

specific industries or customers. For example, “return” may be applicable to Intuit, but not 

automobile insurance companies and “deductible” may be applicable to automobile 

insurance companies but not Intuit, so I did not include either of these words. Following 

the approach described above, I classified these keywords in six categories shown in 

Figure H-1 below: 

Complaint, United States of America before the Federal Trade Commission in the Matter of: Intuit Inc., A 

Corporation, Docket No. 9408, March 28, 2022 (“FTC Administrative Complaint”). 

H-1 

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Figure H-1 

Keyword Category List 

Category Key Words / Phrases 

Advertising “advertise,” “advertising,” “commercial,” “marketed,” “marketing,” 

“markets,” “promotion,” “television,” “TV” 

Price / Charge “bill,” “charge,” “charging,” “cost,” “expense,” “expensive,” “fee,” 

“free,” “order,” “pay,” “price,” “purchase,” “waste of money” 

Deception “bait and switch,” “cheat,” “deceive,” “deceiving,” “deception,” 

“deceptive,” “door opener,” “false,” “fool,” “foot in door,” “fraud,” 

“hoax,” “hustle,” “mislead,” “misled,” “misrepresent,” “promise,” 

“promising,” “rip off,” “robbery,” “scam,” “steal,” “take advantage,” 

“taken advantage,” “theft,” “thieve,” “too late,” “trick” 

Forced to Upgrade / Pay More “financial information,” “force,” “forcing,” “lock in,” “locked in,” “no 

choice,” “personal information,” “require,” “requiring,” “upgrade,” 

“upgrading” 

Waste of Time “annoy,” “bother,” “long time,” “pain,” “tedious,” “wait,” “waste of 

time” 

Disclosure “disclaimer,” “disclose,” “disclosure,” “disclosing,” “eligibility,” 

“eligible,” “fine print,” “limitations,” “qualification,” “qualifies,” 

“qualify,” “restrict” 

Litigation “Federal Trade Commission,” “FTC,” “legal,” “litigation,” “ProPublica,” 

“sue,” “suit” 

3. Additionally, I introduced a limited set of exceptions to rules to improve the accuracy of 

my keyword analysis. These exceptions address false positives in certain situations and are 

either applied to all companies (rules “relating to all companies”) or to the benchmark 

companies but not Intuit (rules “relating to a specific set of companies”). As a result, these 

do not artificially lower Intuit’s keyword count relative to the benchmark companies.2 

Additionally, I ran my keyword analysis on the complaints included in Complaint Counsel’s Revised 

Production. As expected, every keyword does not appear in every complaint, but these complaints do include 

the keywords, typically at a higher rate than the BBB complaints. 

H-2 

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Figure H-2 

Keyword Rules 

Rule Companies Impacted 

Relating to All Companies 

“long time” but not “long time Intuit and all benchmark companies 

customer” or “long time user”[1] 

“pay” but not “payroll”[2] Intuit and all benchmark companies 

“fee” but not “feel”[3] Intuit and all benchmark companies 

“order” but not “in order to” or Intuit and all benchmark companies 

“bordering”[4] 

“limitations” and “restrict” except when Intuit and all benchmark companies 

the complaint mentions “covid”[5] 

Relating to a Specific Set of Companies 

Remove keyword “pain”[6] Allstate, Geico, Progressive, State Farm, and 

USAA 

Remove keyword “TV”[7] AT&T, Charter Spectrum, Comcast, DirecTV, 

and Dish Network 

Notes: 

[1] This rule was implemented so that the keyword analysis does not flag complaints that mention “long time” in the 

context of using the given product/service for a long time rather than in the context of a “waste of time.” 

[2] This rule was implemented so that the keyword analysis does not consider mentions of the word “payroll” as a 

complaint about being charged. 

[3] This rule was implemented so that the keyword analysis does not consider mentions of the word “feel” as a 

complaint about the price of a product/service. 

[4] This rule was implemented so that the keyword analysis does not consider mentions of the phrases “in order to” 

or “bordering” as a complaint about being charged. 

[5] This rule was implemented so that the keyword analysis does not consider mentions of the words “restrict” and 

“limitations” when the complaint is talking about covid restrictions or covid limitations. 

[6] This rule was implemented because complaints against automobile insurance providers may contain the word 

“pain” in the context of physical pain rather than a “waste of time.” Removing this keyword prevents any complaint 

against automobile insurance companies with the keyword and stem “pain” to be flagged as related to deceptive 

advertising. 

[7] This rule was implemented because AT&T and TV service providers may contain the word “TV” when 

describing their service in general, rather than potentially deceptive ads. Removing this keyword prevents any 

complaint against AT&T and TV service providers with the keyword and stem “TV” to be flagged as related to 

deceptive advertising. 

II. KEYWORD ANALYSIS SENSITIVITY 

4. In this section, Figure H-3 shows that my results in Section IV.B.2 are robust to the 

inclusion of BBB complaints that mention litigation-related keywords. 

H-3 
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Figure H-3 

Mentions of Keywords in the BBB Complaints for Intuit and Benchmark Companies3 

Direct Intuit Automobile Insurance 

[1] Intuit [2] Competitors [3] TV Providers [4] Providers [5] Wireless Carriers

Category [6] Count Percentage Count Percentage Count Percentage Count Percentage Count Percentage 

All complaints/reviews 2,678 100% 545 100% 11,297 100% 7,377 100% 21,505 100% 

Advertising[7] 215 8% 34 6% 1,119 10% 180 2% 3,785 18% 

Price / Charge 1,980 74% 331 61% 9,430 83% 4,989 68% 18,052 84% 

Deception 682 25% 106 19% 2,459 22% 1,380 19% 6,382 30% 

Forced to Upgrade / 

Pay More 424 16% 62 11% 1,285 11% 753 10% 3,666 17% 

Waste of Time 377 14% 77 14% 1,246 11% 1,051 14% 3,210 15% 

Disclosure 127 5% 19 3% 372 3% 191 3% 1,513 7% 

Litigation 879 33% 128 23% 2,983 26% 1,905 26% 7,014 33% 

Notes: 

[1] These data were procured by scraping all Intuit complaints from the BBB website. 

[2] These data were procured by scraping all complaints from the BBB website for the following companies: Cash 

App Taxes, H&R Block, Jackson Hewitt, Tax Act, Tax Hawk, and Tax Slayer. 

[3] These data were procured by scraping all complaints from the BBB website for the following companies: Charter 

Spectrum, Comcast, Direct TV, and Dish Network. 

[4] These data were procured by scraping all complaints from the BBB website for the following companies: 

Allstate, Geico, Progressive, State Farm, and USAA. 

[5] These data were procured by scraping all complaints from the BBB website for the following companies: AT&T, 

T-Mobile USA, and Verizon Wireless. 

[6] Counts for each category are based on the number of unique complaints which contain any of the specified 

search terms in that category. 

[7] Searches retrieved any word containing the string of letters searched. That is, searches for “advertise” also 

retrieved complaints that included the string “advertise” such as “advertisement” and/or “advertised.” 

Source: 

[1] Better Business Bureau complaints for Intuit and benchmark companies, as of January 3, 2022. See Appendix G, 

Figure G-2. 

As discussed in Appendix F, I also considered a set of companies that were investigated by the FTC and/or 

ProPublica. These are not included in this analysis as it is more appropriate to compare the content of Intuit’s 

BBB complaints with that of non-investigated companies in order to determine if Intuit’s rates of keywords are 

in line with other businesses. 

H-4 

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APPENDIX I 

TV AD BENCHMARKING ANALYSIS 
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Appendix I 

TV Ad Benchmarking Analysis 

I. AD AND DISCLOSURE SELECTION 

1. To assess Intuit’s TurboTax ads, I compared the at-issue ads and their disclosures with ads 

and disclosures from competitors and other benchmark companies. As discussed in 

Section V.C, I analyzed 18 benchmark companies, including 6 tax preparation competitors 

and 12 other benchmarks.1 

2. For each benchmark company, I selected the three most recent TV ads available as of July 

11, 2022 (going back to 2020), that met the following criteria: (1) were 30-second; (2) had 

a disclosure; and (3) pertained to a free offer, price of a product or service, or eligibility 

criteria for a product or service. Where it was not possible to find a TV ad that met all three 

criteria, I satisfied criteria (1) and (2); that is, not all ads pertained to a free offer, price of 

a product or service, or eligibility criteria for a product or service. I replaced one ad from 

DirecTV and one ad from Dish Network that are no longer available on YouTube or 

iSpot.tv, since submitting my August declaration.2 

3. I reviewed ads available on YouTube and iSpot.tv for benchmark companies. I began my 

search by finding companies’ YouTube channels and viewing the most recent ads. For 

companies that did not feature three recent ads, I reviewed the company’s ads on iSpot.tv. 

iSpot.tv is a platform that measures “brand and business impact of TV and streaming 

advertising,” and provides free, public access to companies’ recent TV commercials.3 

1 In my August declaration, I also considered available ads for five companies that had been investigated by the 

FTC or ProPublica for deceptive or misleading conduct. I only found ads available for two companies, 

MoneyGram and Chime Financial. However, these companies were investigated for deceptive or misleading 

conduct unrelated to advertising. Furthermore, I note that these companies are not truly comparable to Intuit, as 

discussed in Appendix F, and for the purposes of benchmarking Intuit’s ads against acceptable industry 

standards, it is more appropriate to exclude these investigated companies. 

2 DirecTV’s “Get your TV Together: Wonder feat. Serena Williams: 30” and Dish Network’s “Voice Search 

Across Live TV and Streaming Apps,” which I reviewed in my August declaration, are no longer available. To 

replace these ads, I chose the most recent television ad available that was (1) 30 seconds; and (2) had a 

disclosure for DirecTV and Dish Network. See August Golder Declaration, Appendix G, Figure G-1. 

3 “What We Do: The New Standard for TV Ad Measurement,” iSpot.tv, https://www.ispot.tv/about (“What We 

Do: The New Standard for TV Ad Measurement”), accessed July 26, 2022, INTUIT-FTC-PART3-000600796. 

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Using the combination of these two platforms, I was able to find at least one ad that met 

the criteria I established for this analysis for 16 of the 18 benchmark companies.4 

4. I reviewed all ads referred to by Complaint Counsel in their interrogatory responses.

5 As 

there were several ads without 30-second versions over these years, I analyzed all ad 

durations reasonably expected to have appeared on television.6 

5. When assessing ads that met the criteria of the analysis, I focused on the claims being made 

and the corresponding disclosures.7 In cases where an ad contained more than one 

disclosure, I analyzed the disclosure related to the free offer, price of the product or service, 

or eligibility criteria. In cases where there was no disclosure that met these criteria, I 

analyzed the last disclosure that appears in the ad. In cases where there were multiple 

disclosures related to the free offer, price of the product or service, or eligibility criteria, I 

analyzed all applicable disclosures. I kept record of the exact disclosure language as well 

as the claim voiceover — audio statements about the characteristics or benefits of the 

product or service — for reference as I reviewed other aspects of the ad. 

6. See Figure I-1 for the benchmarking metrics for TurboTax ads. See Figure I-2 for the 

benchmarking metrics for benchmark companies. I discuss the results in Section V.C. 

II. METRICS SELECTION AND MEASUREMENT 

7. In the subsections that follow, I use FTC Guidelines and Complaint Counsel’s specific 

allegations in this matter to develop relevant metrics for the purposes of comparing Intuit’s 

TV ads to the benchmark company ads. 

4 I could not find any 30-second ads for TaxHawk or Cash App Taxes. For Jackson Hewitt, I was only able to 

find one ad that met the analysis criteria. 

5 Complaint Counsel’s Supplemental Responses to Intuit’s First and Second Set of Interrogatories, In the matter 

of: Intuit Inc., A Corporation, No. 9408, December 22, 2022 (“Complaint Counsel’s Supplemental Responses to 

Intuit’s First and Second Set of Interrogatories, December 22, 2022”). 

6 I considered any ad length from 15 to 60 seconds as being reasonably expected to have appeared on television. 

The durations of ads included were 15, 30, 45, and 60 seconds. 

7 I define a claim as a verbal or written statement “about the benefits, characteristics, and/or performance of a 

product or service designed to persuade the customer to make a purchase.” See “Advertising Claim,” Marketing 

Accountability Standards Board Common Language Dictionary, https://marketing-dictionary.org/a/advertisingclaim/ (“Advertising Claim”), INTUIT-FTC-PART3-000598534. 

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A. Proximity and Placement 

8. According to the FTC Guidelines relating to online consumer disclosures, “[a] disclosure 

is more effective if it is placed near the claim it qualifies or other relevant information.”8 

This is consistent with the FTC’s earlier guidance specific to TV advertising. In 1970, the 

FTC’s standards for “clear and conspicuous” TV advertising stated, “[t]he disclosure 

should be presented simultaneously in both the audio and video portions of the television 

advertisement.”9 Complaint Counsel did not specifically take issue with the proximity or 

placement of Intuit’s disclosures in its ads. 

9. To assess proximity and placement, I measured: (1) whether the disclosure was on the 

screen at the same time the claim was made; and (2) where the disclosure was placed on 

the screen. 

10. Is the disclosure on the screen at the same time the claim is made? If at least one claim 

is voiced over or displayed while the related disclosure is on the screen, I considered the 

answer to be “Yes.” 

11. Disclosure placement. I noted where the disclosure was located on the screen. If the 

disclosure was located at the bottom of the screen, I categorized the metric as “Bottom of 

the screen.” 

B. Prominence 

12. The FTC Guidelines relating to online consumer disclosures suggest that disclosures 

should be “display[ed]... prominently so they are noticeable to consumers. The size, color, 

and graphics of the disclosure affects its prominence.”10 In the TV-specific guidance 

published in 1970, the FTC advised, “the disclosure must contain letters of sufficient size 

so that it can be easily seen and read on all television sets.”11 Regarding the color of the 

8 “.Com Disclosures: How to Make Effective Disclosures in Digital Advertising,” FTC, March 2013, 

https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-staff-revises-online-advertising-disclosureguidelines/130312dotcomdisclosures.pdf (“FTC Guidelines, 2013”), INTUIT-FTC-PART3-000600903, p. 8. 

9 “Commission Enforcement Policy Statement in Regard to Clear and Conspicuous Disclosure in Television 

Advertising,” FTC, October 21, 1970, 

https://www.ftc.gov/system/files/documents/public_statements/288851/701021tvad-pr.pdf (“FTC TV 

Guidelines, 1970”), INTUIT-FTC-PART3-000600859, p. 1. 

10 FTC Guidelines, 2013, p. 17. 

11 FTC TV Guidelines, 1970, p. 1. 

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disclosure in TV ads, the FTC advised, “The video portion of the disclosure should contain 

letters of a color or shade that readily contrasts with the background. The background 

should consist of only one color or shade.”12 

13. Complaint Counsel have argued that Intuit’s disclosures were not sufficiently prominent; 

specifically, that the font is too small relative to the size of the marketing message and it is 

not visually prominent relative to the background.13 

14. To assess prominence, I measured: (1) the height of the disclosure relative to the total 

height of the screen; and (2) the color of the disclosure text and background. 

15. Complaint Counsel also note the difference in size between the disclosure and other claim 

text on the screen, saying Intuit’s disclosures “[a]re disproportionately small and not 

readable...compared to the prominent text emphasizing that the service is free.”14 This 

comparison obscures the fact that the size of the actual disclosure is not dependent on the 

size of the claim text: if Intuit makes the TurboTax logo larger or smaller, it does not impact 

the readability of the disclosure. Therefore, my comparison of disclosure height to screen 

height is a more appropriate metric. However, I note that Intuit internal marketing guidance 

as of September 2021 stated that marketers should “[e]nsure offer eligibility is no more 

than 10% smaller text than core messaging.”15 

16. Disclosure height vs. total screen height. I considered disclosure height to be the height 

of the disclosure relative to the total height of the screen. To calculate disclosure height, I 

measured the height of one line of the disclosure text and divided it by the total height of 

the screen. If there were multiple disclosures in an ad, I calculated the disclosure height for 

each unique disclosure, by taking the average disclosure height of each time the same 

disclosure appeared in the ad. For example, the same disclosure appears twice in 

T-Mobile’s “Please Listen: Switch and Get $1000” ad. I take the average disclosure height 

12 FTC TV Guidelines, 1970, p. 1. 

13 Complaint Counsel’s Motion for Summary Decision, In the Matter of: Intuit Inc., A Corporation, Docket No. 

9408, August 22, 2022 (“Motion for Summary Decision”), pp. 25, 27. 

14 Motion for Summary Decision, p. 28. 

15 Intuit, “TY21 TurboTax September X-Agency Meeting,” September 27, 2021, INTUIT-FTC-PART3-

000490342, p. 32. 

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for each occurrence (2.71% and 2.04%)/2 = 2.38%. The precise steps I took to measure 

disclosure height are as follows: 

a. Screen capture: For YouTube ads, I viewed the video in “Theater Mode” and using 

the Web capture feature in Microsoft Edge, took a full-page web capture of the 

screen. For iSpot.tv ads and the TY 2021 TurboTax TV ads, I viewed the video in 

full-screen mode and took a screenshot (using the desktop app “Snipping Tool” in 

Window Snip mode) of the whole screen. 

b. Convert to PDF: I converted the web captures and screenshots from JPEG or PNG 

files to PDFs using Adobe Acrobat. 

c. Take measurement: Using the Adobe Measuring Tool, I measured (in centimeters) 

the total height of the screen and the height of the first letter in the disclosure text.16 

17. Color of disclosure text and background. To determine whether there was a contrast 

between the color of the disclosure text and background, I noted the color of the disclosure 

text and the color of the screen behind the disclosure. In cases where the disclosure was 

presented on top of a changing background, I categorized the background color as “Moving 

Background.” 

C. Distracting Factors 

18. The FTC Guidelines relating to online consumer disclosures specifically discuss what 

constitutes a distracting factor using the example of TV ads. According to the FTC, “[o]n 

television, moving visuals behind text message make the text hard to read and may distract 

16 In ads where the progress bar covers the first line of the disclosure text, I measure the height of the first letter of 

the second line of the disclosure text. In a single instance – TaxAct ad called “Bear: Taxes Aren’t Scary” – the 

disclosure text starts with a number instead of a letter, so I measure the height of the first number. Ads in which 

the progress bar covers the first line of the disclosure text are the following: “Cloudy with a Chance of TaxAct -

Version A,” TaxAct TV Ad, January 3, 2022, https://youtu.be/inVk3O8sXIk (“Cloudy with a Chance of TaxAct 

- Version A”), accessed July 13, 2022, INTUIT-FTC-PART3-000602942; “File Your Taxes for Free With the 

Biggest Refund Possible,” TaxSlayer TV Ad, January 2, 2020, https://www.youtube.com/watch?v=zYgk8TtqJu4 

(“File Your Taxes for Free With the Biggest Refund Possible”), accessed July 13, 2022, INTUIT-FTC-PART3-

000602992; “Monsters: Dinner,” Charter Spectrum TV Ad, February 3, 2022, 

https://www.youtube.com/watch?v=6-nsCJ54TkQ (“Monsters: Dinner”), accessed July 12, 2022, INTUIT-FTCPART3-000602970; “Bear: Taxes Aren’t Scary,” TaxAct TV Ad, January 4, 2021, 

https://www.ispot.tv/ad/tzw7/taxact-bear-taxes-arent-scary (“Bear: Taxes Aren’t Scary”), accessed July 13, 

2022, INTUIT-FTC-PART3-000602976. 

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consumers’ attention from the message.”17 Complaint Counsel did not specifically take 

issue with distracting factors in Intuit’s ads.18 

19. To assess distracting factors, I measured whether the background of the disclosure was 

solid or moving. Most of Intuit’s ads include a moving background behind the disclosure 

text;19 however, this was a common methodology among benchmark companies as well. 

20. Notably, when Intuit’s ads do include a moving background behind the disclosure, they 

also include a solid background for an equivalent amount of time, removing the distracting 

factor.20 I expanded upon the TV ad benchmarking analysis in my August declaration to 

compare the duration of time the disclosure is on a moving background to the duration that 

the disclosure appears on the screen. 

21. Additionally, I reviewed whether the TV ad included multiple disclosures discussing free, 

price of product, or eligibility. As discussed in Section V.B, providing detailed information 

(or similarly, multiple disclosures) in TV ads is often not the most effective way to 

disseminate information to consumers. 

22. Solid or moving background. I noted if the disclosure was presented on top of moving 

video or a stationary background. If the disclosure was presented on top of moving video, 

I categorized the background as “Moving.” If the disclosure was presented on a stationary 

background, with either one solid color or multiple colors, I categorized this metric as 

“Solid.” 

23. Duration the disclosure is on a solid screen vs. duration of the disclosure. I calculate 

the time the disclosure is on a solid screen by dividing the time the disclosure is on a solid 

screen by the total duration the disclosure is on the screen. 

17 FTC Guidelines, 2013, p. 19. 

18 Motion for Summary Decision, pp. 27-29. 

19 If the disclosure text was ever presented on top of a moving video, I conservatively categorize the ad as having 

a “Moving” background. 

20 Three out of four of the Intuit disclosures begin with a “Moving” background for the first second but end on a 

“Solid” background for the last three seconds, giving the viewer an opportunity to read the disclosure without 

distracting factors. I conservatively categorize these three ads as having a “Moving” background even if they 

appear on a “Solid” background for more than half of the disclosure duration. See Ad, Intuit TV, “Copy of 

Dance Workout,” QTTX0023000H; Ad, Intuit TV, “Dog Show,” QTT2159H, INTUIT-FTC-PART3-

000602935; Intuit TV Ad, “Auctioneer: 30 seconds,” QTTX001900H, INTUIT-FTC-PART3-000602934. 

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D. Repetition 

24. The FTC Guidelines suggest that “[i]t may be necessary to disclose information more than 

once.”21 However, “the disclosure need not be repeated so often that consumers would 

ignore it or it would clutter the ad.”22 These guidelines specifically suggest to “[r]epeat 

disclosures on lengthy [web]sites and applications, as needed” and “[r]epeat disclosures 

with repeated claims, as needed.”23 

25. Complaint Counsel have argued that Intuit should have voiced over the disclosure in its 

entirety, rather than including the text disclosure and an alternate audio disclosure directing 

viewers to the website for more details.24 

26. To assess repetition, I measured: (1) whether there was a voiceover of the disclosure text; 

and (2) whether the disclosure was repeated (or expanded upon) on the company webpage. 

27. Is there a voiceover of the disclosure text? If the disclosure text was voiced over exactly 

as written, I considered there to be a voiceover of the disclosure text. 

28. Is the disclosure repeated on the company website? I reviewed each company’s 

Homepage unless the ad directed the customer to a specific webpage. If the information on 

the Homepage or specified webpage aligned with the disclosure text or provided additional 

detail, I considered the disclosure to be repeated on the company website. I also considered 

disclosures that were linked on the Homepage or specified webpage to be repeated on the 

company’s website. 

E. Multimedia Messages and Campaigns 

29. The 2013 FTC Guidelines relating to online consumer disclosures also include guidelines 

that are specific to the ad medium. For TV ads, the FTC suggests to “display visual 

disclosure for a sufficient duration...for consumers to notice, read, and understand them.”25 

Similarly, the FTC’s 1970s TV guidelines suggest, “[t]he video portion of the disclosure 

21 FTC Guidelines, 2013, p. 19. 

22 FTC Guidelines, 2013, p. 19. 

23 FTC Guidelines, 2013, p. 19. 

24 Motion for Summary Decision, pp. 27-28. 

25 FTC Guidelines, 2013, p. 20. 

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should appear on the screen for a sufficient duration to enable it to be completely read by 

the viewer.”26 

30. Complaint Counsel argue that Intuit’s disclosures did not appear on the screen for a 

sufficient duration.27 

31. To assess this multimedia specific guideline, I measured the duration for which the 

disclosures appeared on the ad. All of the benchmark ads that I reviewed were 30-second 

ads; for Intuit I reviewed ads that were 15-, 30-, 45-, and 60-second ads. 

32. Duration of the disclosure. I calculated the total duration the disclosure was on screen in 

seconds. If the same unique disclosure was repeated during the ad, I considered the duration 

to be the total time the disclosure was on screen. 

33. Duration of the disclosure vs. duration of the ad. I also calculate the duration of the 

disclosure relative to the total length of the ad. I calculate the duration of the disclosure by 

dividing the duration the disclosure is on the screen by the total duration of the ad. 

F. Understandable Language 

34. I discuss and evaluate this component of the FTC’s guidelines with respect to Complaint 

Counsel’s allegations in Section V.B. 

26 FTC TV Guidelines, 1970, p. 2. 

27 Motion for Summary Decision, p. 29. 

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Figure I-1 Detailed TV Ad Benchmarking TurboTax 

Proximity and Placement Prominence Distracting Factors in Ads 

Company 

TurboTax 

Ad Name 

Boston Tea Party 

Ad Length 

(seconds) 

60 

Tax Year 

2015 

Time the 

disclosure 

appears 

54 

Disclosure on the 

screen the same time 

3 the claim is made?

Yes 

Disclosure Placement 

Bottom of the screen 

Disclosure Height 

(Disclosure letter 

height as a percent of 

total screen height)5 

2.79% 

Color of 

Disclosure Text 

White 

Color of Background5 

Moving Background 

Solid or Moving 

Background? 

Moving 

Total duration 

disclosure is on a 

solid screen 

(seconds) 

0.0 

Percent of discl

Duration disclosure duration tha

is on screen disclosure is o

(seconds) solid screen 

3.0 0% 

TurboTax Never a Sellout 30 2016 17 Yes Bottom of the screen 2.63% White Moving Background Moving 0.0 4.0 0% 

TurboTax Fish 30 2017 2 No Bottom of the screen 2.26% White Moving Background Moving 0.0 4.0 0% TurboTax Fish 15 2017 2 No Bottom of the screen 1.96% White Moving Background Moving 0.0 5.0 0% TurboTax Cruise 30 2017 1 No Bottom of the screen 2.26% White Moving Background Moving 0.0 5.0 0% TurboTax Guzman 15 2017 4 Yes Bottom of the screen 2.31% White Moving Background Moving 0.0 7.0 0% TurboTax Baby 15 2017 7 Yes Bottom of the screen 1.95% White Moving Background Moving 0.0 5.0 0% TurboTax Anthem 45 2017 1 No Bottom of the screen 2.07% White Moving Background Moving 0.0 3.0 0% 

TurboTax Big Kick 30 2018 26 Yes Bottom of the screen 2.74% White Moving Background Moving 2.0 4.0 50% 

TurboTax Big Kick 60 2018 57 Yes Bottom of the screen 2.37% White Moving Background Moving 1.0 3.0 33% 

TurboTax Lawyer 30 2018 26 Yes Bottom of the screen 2.74% White Moving Background Moving 2.0 4.0 50% 

TurboTax Lawyer 60 2018 56 Yes Bottom of the screen 2.25% White Moving Background Moving 2.0 4.0 50% 

TurboTax Court Reporter 15 2018-2019 11 Yes Bottom of the screen 2.67% White Moving Background Moving 2.0 4.0 50% 

TurboTax Crossword 15 2018-2019 11 Yes Bottom of the screen 2.89% White Moving Background Moving 2.0 4.0 50% TurboTax Movie Credits 15 2018-2019 12 Yes Bottom of the screen 2.86% White Moving Background Moving 2.0 3.0 67% TurboTax Movie Credits 30 2018-2019 26 Yes Bottom of the screen 2.88% White Moving Background Moving 3.0 4.0 75% TurboTax Movie Credits 30 2018-2019 27 Yes Bottom of the screen 2.23% White Moving Background Moving 2.0 3.0 67% TurboTax Game Show 30 2018-2019 26 Yes Bottom of the screen 2.14% White Moving Background Moving 2.0 4.0 50% TurboTax Game Show 30 2018-2019 26 Yes Bottom of the screen 2.02% White Moving Background Moving 2.0 4.0 50% TurboTax Game Show 15 2018-2019 11 Yes Bottom of the screen 2.06% White Moving Background Moving 2.0 4.0 50% TurboTax Spelling Bee 15 2018-2019 11 Yes Bottom of the screen 2.13% White Moving Background Moving 2.0 4.0 50% TurboTax Spelling Bee 30 2018-2019 26 Yes Bottom of the screen 2.09% White Moving Background Moving 2.0 4.0 50% TurboTax Spelling Bee 30 2018-2019 27 Yes Bottom of the screen 2.54% White Moving Background Moving 2.0 3.0 67% TurboTax Auctioneer 15 2020-2021 11 Yes Bottom of the screen 2.25% White Moving Background Moving 2.0 3.0 67% TurboTax Auctioneer 30 2020-2021 26 Yes Bottom of the screen 2.01% White Moving Background Moving 3.0 4.0 75% TurboTax Dog Show 15 2020-2021 11 Yes Bottom of the screen 2.11% White Moving Background Moving 2.0 3.0 67% TurboTax Dog Show 30 2020-2021 26 Yes Bottom of the screen 2.12% White Moving Background Moving 3.0 4.0 75% TurboTax Dance Workout 15 2020-2021 11 Yes Bottom of the screen 1.99% White Moving Background Moving 3.0 4.0 75% TurboTax Dance Workout 30 2020-2021 26 Yes Bottom of the screen 2.00% White Moving Background Moving 3.0 4.0 75% TurboTax Spit Take 15 2021 9 Yes Bottom of the screen 1.90% White Blue Solid 6.0 6.0 100% 

TurboTax Spit Take 30 2021 26 Yes Bottom of the screen 1.97% White Blue Solid 4.0 4.0 100% TurboTax Young Love 15 2021 11 Yes Bottom of the screen 2.10% White Moving Background Moving 3.0 4.0 75% 

TurboTax Echo 15 2021 11 Yes Bottom of the screen 2.09% White Moving Background Moving 3.0 4.0 75% TurboTax Freeloader 15 2021 4 Yes Bottom of the screen 2.12% White Moving Background Moving 3.0 6.0 50% TurboTax Freeloader 30 2021 12 Yes Bottom of the screen 1.97% White Moving Background Moving 3.0 7.0 43% 

Average of TurboTax (All) Average of TurboTax (30-second) Average of TurboTax (TY 2021) 

2.3% 4.1 48.1% 2.3% 4.1 51.6% 2.1% 4.4 73.0% 

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Figure I-2 Detailed TV Ad Benchmarking Benchmark Companies 

Proximity and Placement Prominence Distracting Factors in Ads 

Total Duration Percent of 

Benchmark Category Company Ad Name 

Ad Length 

(seconds) Tax Year 

Time the 

disclosure 

appears 

Disclosure on the 

screen the same time 

3 the claim is made? Disclosure Placement 

Disclosure Height (Disclosure 

letter height as a percent of 

5 total screen height)

Color of 

Disclosure Text 5 Color of Background

Solid or Moving 

Background? 

disclosure is on a solid 

screen 

(seconds) 

Duration disclosure durati

is on screen disclosure 

(seconds) scr

Tax Competitor H&R Block Max Refund 30 2021 19 Yes Bottom of the screen 1.68% White Moving Background Moving 0.0 5.0 0

Tax Competitor H&R Block Help on Your Terms 30 2021 24 Yes Bottom of the screen 1.74% White Green Solid 3.0 3.0 10

Tax Competitor H&R Block File Virtually 30 2021 19 Yes Bottom of the screen 2.12% White Moving Background Moving 0.0 3.0 0

Tax Competitor TaxAct Cloudy with a Chance of TaxAct - Version A 30 2021 26 No Bottom of the screen 2.12% White Black Solid 5.0 5.0 10

Tax Competitor TaxAct The Fixer: 30 30 2021 27 No Bottom of the screen 2.49% White Dark Purple Solid 4.0 4.0 10

Tax Competitor TaxAct Bear: Taxes Aren't Scary 30 2021 21 Yes Bottom of the screen 2.43% White Moving Background Moving 5.0 5.0 10

Tax Competitor TaxSlayer Cash Cow: 30 30 2021 23 Yes Bottom of the screen 2.12% White Dark Blue Solid 4.0 4.0 10

Tax Competitor TaxSlayer Anthem-Simply Free 30 2021 26 No Bottom of the screen 1.92% Gray White Solid 4.0 4.0 10

Tax Competitor TaxSlayer File Your Taxes for Free with the Biggest Refund Possible 30 2021 26 No Bottom of the screen 1.73% Black White Solid 4.0 4.0 10

Tax Competitor Jackson Hewitt Break Free 30 2021 25 Yes Bottom of the screen 1.97% White Purple Solid 5.0 5.0 10

Tax Competitor TaxHawk Not able to find any ads Tax Competitor CashApp Taxes Not able to find any ads 

Average of Tax Competitors 2.0% 3.4 4.2 80.

Wireless Carriers AT&T Plays 30 2021 22 Yes Bottom of the screen 1.74% White Blue Solid 7.0 7.0 10

Wireless Carriers AT&T Lily + Matthew: Interview Featuring Matthew Stafford 30 2021 23 Yes Bottom of the screen 1.84% White Blue Solid 4.0 4.0 10

Wireless Carriers AT&T Always Right: Up to $800 Off Smartphones 30 2021 21 25 Yes Yes Bottom of the screen Bottom of the screen 1.80% 1.83% White White Blue Blue Solid Solid 3.0 3.0 3.0 3.0 10

10

0 Yes Bottom of the screen 2.11% White Moving Background Moving 0.0 2.0 0

Wireless Carriers Verizon More Star Wars 30 2021 

2 

7 

Yes 

Yes 

Bottom of the screen 

Bottom of the screen 

3.07% 

1.58% 

White 

White 

Moving Background 

Moving Background 

Moving 

Moving 

0.0 

0.0 

4.0 

4.0 

0

0

16 Yes Bottom of the screen 3.03% White Moving Background Moving 0.0 2.0 0

22 Yes Bottom of the screen 1.44% White Moving Background Moving 0.0 4.0 0

Wireless Carriers Verizon Show the Love: Customers for Years and Switchers 30 30 2021 2021 11 19 Yes Yes Bottom of the screen Bottom of the screen 3.07% 1.38% White Black Moving Background Moving Background Moving Moving 0.0 4.0 3.0 6.0 0

67

Wireless Carriers Verizon Holiday Better: What's Better 30 2021 22 Yes Bottom of the screen 1.58% White Moving Background Moving 0.0 6.0 0

16 Yes Bottom of the screen 1.91% Magenta Solid 2.0 2.0 10

Wireless Carriers T-Mobile iPhone 13: Hide and Seek 30 2021 18 Yes Bottom of the screen 2.49% White Magenta Solid 4.0 4.0 10

26 Yes Bottom of the screen 2.58% White Magenta Solid 2.0 2.0 10

30 2021 14 Yes Bottom of the screen 1.73% White Moving Background Moving 0.0 4.0 0

Wireless Carriers T-Mobile Please Listen: Switch and Get $1000 30 2021 10 22 Yes Yes Bottom of the screen Bottom of the screen 2.71% 2.04% White White Moving Background Magenta Moving Solid 3.0 0.0 3.0 3.0 0

10

2.38% 3.0 6.0 50

Wireless Carriers T-Mobile Value: Mom's Birthday 30 2021 17 24 Yes Yes Bottom of the screen Bottom of the screen 1.61% 2.04% White White Magenta Magenta Solid Solid 2.0 5.0 2.0 5.0 10

10

Average of Wireless Carriers 2.1% 2.1 3.8 53.

TV Service Provider Directv Get Your TV Together | Fan :30 30 2021 23 N/A Bottom of the screen 1.90% White Moving Background Moving 0.0 7.0 0

9 Yes Bottom of the screen 1.48% White Moving Background Moving 0.0 2.0 0

TV Service Provider Directv Feel the Energy of the Big 

Leagues $23.33 30 2021 

17 20 

Yes Yes 

Bottom of the screen Bottom of the screen 

1.35% 1.42% 

White White 

Moving Background Moving Background 

Moving Moving 

0.0 0.0 

2.0 2.0 

00

26 Yes Bottom of the screen 1.72% White Multiple Colors Solid 4.0 4.0 10

TV Service Provider Directv GOATbusters 30 2021 26 Yes Bottom of the screen 1.58% White Dark Blue Solid 4.0 4.0 10

TV Service Provider Comcast/Xfinity Our Way of Showing Appreciation 30 2021 27 No Bottom of the screen 1.97% White Moving Background Moving 0.0 3.0 0

TV Service Provider Comcast/Xfinity Gateway Upgrade 30 2021 5 24 Yes Yes Bottom of the screen Bottom of the screen 1.86% 1.84% White White Moving Background Moving Background Moving Moving 0.0 0.0 3.0 3.0 0

0

TV Service Provider Comcast/Xfinity Get it All 30 2021 5 17 Yes Yes Bottom of the screen Bottom of the screen 1.77% 1.73% White White Moving Background Moving Background Moving Moving 0.0 0.0 9.0 5.0 0

0

TV Service Provider Charter Spectrum Monsters: Dinner 30 2021 27 Yes Bottom of the screen 1.81% White Blue Solid 4.0 4.0 10

TV Service Provider Charter Spectrum Monsters: Gamers 30 2021 26 Yes Bottom of the screen 1.82% White Blue Solid 4.0 4.0 10

TV Service Provider Charter Spectrum We Are Local: Madison 30 2021 28 Yes Bottom of the screen 1.82% White Moving Background Moving 0.0 2.0 0

TV Service Provider Dish Network DISH makes TV easy with Prime Video - DISH 30 2021 26 Yes Bottom of the screen 1.97% Grey White Solid 5.0 5.0 10

TV Service Provider Dish Network HBO Max 30 2021 25 No Bottom of the screen 2.16% White Purple Solid 5.0 5.0 10TV Service Provider Dish Network Get 99% signal reliability with DISH 30 2021 6 Yes Bottom of the screen 1.85% Grey White Solid 4.0 9.0 44

Average of TV Service Providers 1.77% 1.8 4.3 37.

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Figure I-2 Detailed TV Ad Benchmarking Benchmark Companies Proximity and Placement Prominence Distracting Factors in Ads 

Benchmark Category Company Ad Name Ad Length (seconds) Tax Year Time the disclosure appears Disclosure on the screen the same time 3 the claim is made? Disclosure Placement Disclosure Height (Disclosure letter height as a percent of 5 total screen height) Color of Disclosure Text 5 Color of Background Solid or Moving Background? Total Duration disclosure is on a solid screen (seconds) Percent of 

Duration disclosure durati

is on screen disclosure 

(seconds) scr

Auto Insurance State Farm Ronnie's Options 30 2021 6 Yes Bottom of the screen 2.07% White Moving Background Moving 0.0 4.0 0Auto Insurance State Farm Fake Streamer 30 2021 12 Yes Bottom of the screen 1.62% White Moving Background Moving 0.0 3.0 0Auto Insurance State Farm Yours Now 30 2021 17 Yes Bottom of the screen 1.73% White Moving Background Moving 0.0 3.0 0

Auto Insurance GEICO Life in a Victorian Home 30 2021 15 Yes Bottom of the screen 2.11% White Moving Background Moving 0.0 3.0 0

Auto Insurance GEICO Lamp Problems 30 2021 28 No Bottom of the screen 1.51% White Moving Background Moving 0.0 2.0 0

Auto Insurance GEICO Open Floor Plan Problems 30 2021 14 Yes Bottom of the screen 2.12% White Moving Background Moving 0.0 4.0 0

30 2021 15 Yes Bottom of the screen 2.39% White Moving Background Moving 0.0 3.0 0

Auto Insurance Progressive Love and Other Bundles 30 2021 6 N/A Bottom of the screen 2.60% White Moving Background Moving 0.0 4.0 0

30 2021 29 N/A Bottom of the screen 2.37% White Moving Background Moving 1.0 1.0 10

6 No Bottom of the screen 2.38% White Moving Background Moving 0.0 4.0 0

Auto Insurance Progressive Table for Two 30 2021 14 Yes Bottom of the screen 2.73% White Moving Background Moving 0.0 4.0 0

28 N/A Bottom of the screen 2.71% White Moving Background Moving 0.0 2.0 0

28 N/A Bottom of the screen 2.49% White Moving Background Moving 0.0 2.0 0

Auto Insurance Progressive Old Flame 30 2021 9 No Bottom of the screen 2.73% White Moving Background Moving 0.0 5.0 0

Auto Insurance Allstate Metaverse 30 2021 19 No Bottom of the screen 1.81% White Moving Background Moving 0.0 4.0 0Auto Insurance Allstate Tight Squeeze 30 2021 21 Yes Bottom of the screen 1.66% White Moving Background Moving 0.0 5.0 0Auto Insurance Allstate Working From Home 30 2021 19 No Bottom of the screen 2.00% White Moving Background Moving 3.0 3.0 10

Auto Insurance USAA Gronk and Frank 30 2021 27 Yes Bottom of the screen 1.63% White Dark Blue Solid 3.0 3.0 10Auto Insurance USAA Too exclusive 30 2021 25 Yes Bottom of the screen 1.45% White Dark Blue Solid 5.0 5.0 10

Auto Insurance USAA Member Number 30 2021 26 Yes Bottom of the screen 1.85% White Dark Blue Solid 4.0 4.0 10

Average of Automobile Insurance Providers 2.1% 0.8 3.4 25.

Average of Benchmark Companies 2.0% 1.8 3.9 44.

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Notes: [1] For each benchmark company, I selected the three most recent TV ads available as of July 11, 2022 (going back to 2020) that me

were 30-second; (2) were about a discount/free offering or discussed eligibility; and (3) had a disclosure. Where it was not possiball three criteria, I satisfied criteria (1) and (3): that is, not all companies I reviewed had a discount/free offering or discussed eligone disclosure within an ad, I chose the disclosure focusing on a free promotion, discount, rate or eligibility criteria. Where multicriterion, I evaluated each unique disclosure that appeared in the ad. Where this criterion could not be met, I chose the last disclos

[2] The disclosure was at the bottom of the screen for every ad included in this analysis. [3] A disclosure is considered to be on the screen the same time the claim is made, if any part of a related claim is on screen or voice

shown. [4] Disclosure height is calculated by dividing the height of one line of disclosure text (cm) by the total height of the screen (cm). [5] Some disclosures are presented on top of the ad video, as opposed to a stationary background, so there is no consistent backgrouncategorized the color of the background as “Moving Background.” [6] H&R Block and Dish Network each include disclosures that qualify claims not included on the website because the specific deal website, or the claim is irrelevant to the website content. [7] There are no ads that were 30-seconds long for TaxHawk. [8] There are no TV ads for Cash App Taxes. Sources: [1] Intuit TV Ad, “Copy of Dance Workout,” 30 seconds, QTTX0023000H, INTUIT-FTC-PART3-000594976, GX 620. [2] Intuit TV Ad, “Dog Show,” 30 seconds, QTT2159H, INTUIT-FTC-PART3-000602935, GX 604. [3] Intuit TV Ad, “Spit Take,” 30 seconds, QTTX0157000H, INTUIT-FTC-PART3-000603030, GX 309. [4] Intuit TV Ad, “Auctioneer,” 30 seconds, QTTX001900H, INTUIT-FTC-PART3-000602934, GX 606. [5] Intuit TV Ad, “Boston Tea Party,” 60 seconds, GX 321. [6] Intuit TV Ad, “Never a Sellout,” 30 seconds, GX 323. [7] Intuit TV Ad, “Anthem,” 45 seconds, INTUIT-FFA-FTC-000528211, GX 347. [8] Intuit TV Ad, “Baby,” 15 seconds, INTUIT-FFA-FTC-000528210, GX 346. [9] Intuit TV Ad, “Cruise,” 30 seconds, INTUIT-FFA-FTC-000169117, GX 345. [10] Intuit TV Ad, “Fish,” 15 seconds, INTUIT-FFA-FTC-000528212, GX 325. [11] Intuit TV Ad, “Fish,” 30 seconds, INTUIT-FFA-FTC-000169116, GX 324. [12] Intuit TV Ad, “Guzman,” 15 seconds, INTUIT-FFA-FTC-000528209, GX 344. [13] Intuit TV Ad, “Big Kick,” 30 seconds, GX 670. [14] Intuit TV Ad, “Big Kick,” 60 seconds, QTTX12976H, INTUIT-FFA-FTC-000169119, GX 349. [15] Intuit TV Ad, “Court Reporter,” 15 seconds, GX 348. [16] Intuit TV Ad, “Game Show,” 30 seconds, GX 59. [17] Intuit TV Ad, “Lawyer,” 30 seconds, INTUIT-FFA- FTC-000528222, GX 300. [18] Intuit TV Ad, “Lawyer,” 60 seconds, QTTX12996H, INTUIT-FFA-FTC-000169120, GX 328. 

[19] Intuit TV Ad, “Movie Credits,” 15 seconds, GX 331. [20] Intuit TV Ad, “Movie Credits,” 30 seconds, QTTX13063H, INTUIT-FFA-FTC-000169121, GX 299. 

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[21] Intuit TV Ad, “Spelling Bee,” 15 seconds, GX 671. [22] Intuit TV Ad, “Spelling Bee,” 30 seconds, QTTX13083H, INTUIT-FFA-FTC-000169122, GX 350. [23] Intuit TV Ad, “Crossword,” 15 seconds, GX 326. [24] Intuit TV Ad, “Game Show,” 15 seconds, GX 356. [25] Intuit TV Ad, “Game Show,” 30 seconds, QTTX12353H, INTUIT-FFA-FTC-000169118, GX 669. [26] Intuit TV Ad, “Movie Credits,” 30 seconds, GX 330. [27] Intuit TV Ad, “Spelling Bee,” 30 seconds, GX 351. [28] Intuit TV Ad, “Auctioneer,” 15 seconds, QTTX0021000H, INTUIT-FTC-PART3-000000536, GX 202. [29] Intuit TV Ad, “Dog Show,” 15 seconds, QTTX1899H, INTUIT-FTC-PART3-000000530, GX 204. [30] Intuit TV Ad, “Spit Take,” 15 seconds, QTTX0256000H, INTUIT-FTC-PART3-000000537, GX 622. [31] Intuit TV Ad, “Dance Workout,” 15 seconds, INTUIT-FTC-PART3-000000523, GX 608. [32] Intuit TV Ad, “Young Love,” 15 seconds, INTUIT-FTC-PART3-000000544, GX 629. [33] Intuit TV Ad, “Echo,” INTUIT-FTC-PART3-000000524, GX 609. [34] Intuit TV Ad, “Freeloader,” 15 seconds, INTUIT-FTC-PART3-000000518, GX 603. [35] Intuit TV Ad, “Freeloader,” 30 seconds, INTUIT-FTC-PART3-000000529, GX 614. [36] H&R Block TV Ad, “Max Refund,” February 14, 2021, available at https://www.youtube.com/watch?v=FnkYy3nGNkk, accesse

FTC-PART3-000602955. [37] H&R Block TV Ad, “Help on Your Terms,” February 14 , 2021, available at https://www.youtube.com/watch?v=1TtOBbUKzAAINTUIT-FTC-PART3-000602954. [38] H&R Block TV Ad, “File Virtually,” March 21, 2021, available at https://www.youtube.com/watch?v=7GDqBfbLVLg, accessed FTC-PART3-000602953. [39] TaxAct TV Ad, “Cloudy with a Chance of TaxAct - Version A,” January 3, 2022, available at https://youtu.be/inVk3O8sXIk, accINTUIT-FTC-PART3-000602942. [40] TaxAct TV Ad, “The Fixer: 30,” February 10, 2022, available at https://youtu.be/z5IiW8zTS1c, accessed on July 13, 2022, INTU

[41] TaxAct TV Ad, “Bear: Taxes Aren't Scary,” January 4, 2021, available at https://www.ispot.tv/ad/tzw7/taxact-bear-taxes-arent-sc

2022. [42] TaxSlayer TV Ad, “Commercial ‘Cash Cow’ (Official TV Ad: 30),” January 4, 2022, available at https://youtu.be/nSaryc0WZB0INTUIT-FTC-PART3-000602979. [43] TaxSlayer TV Ad, “Anthem-Simply Free,” February 8, 2022, available at https://www.youtube.com/watch?v=SCb2njAteeQ, accINTUIT-FTC-PART3-000602978. [44] TaxSlayer TV Ad, “File Your Taxes for Free with the Biggest Refund Possible,” January 2, 2020, available at https://www.youtube.com/watch?v=zYgk8TtqJu4, accessed on July 13, 2022, INTUIT-FTC-PART3-000602992. [45] Jackson Hewitt TV Ad, “Break Free,” August 4, 2020, available at https://www.ispot.tv/ad/n_JU/jackson-hewitt-tax-debt-resolutJuly 13, 2022, INTUIT-FTC-PART3-000602956. [46] AT&T TV Ad, “Plays,” August 18, 2021 available at https://www.youtube.com/watch?v=sWEP4zZU37A, accessed on July 13, 2000602939. [47] AT&T TV Ad, “Lily + Matthew: Interview Featuring Matthew Stafford,” April 4, 2022, available at https://www.ispot.tv/ad/b1kmatthew-interview-featuring-matthew-stafford, accessed on July 13, 2022, INTUIT-FTC-PART3-000602938. 

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[48] AT&T TV Ad, “Always Right: Up to $800 Off Smartphones,” January 21, 2022, available at https://www.ispot.tv/ad/qcf7/at-and

to-800-off-smartphones, accessed on July 13, 2022, INTUIT-FTC-PART3-000602937, INTUIT-FTC-PART3-000618436. [49] Verizon TV Ad, “More Star Wars: Disney+,” March 28, 2022, available at https://www.ispot.tv/ad/bqgX/verizon-5g-unlimited-isincluded, accessed on July 13, 2022, INTUIT-FTC-PART3-000602986, INTUIT-FTC-PART3-000618450. [50] Verizon TV Ad, “Show the Love: Customers for Years and Switchers,” May 12, 2022, available at https://www.ispot.tv/ad/bylk/vcustomers-for-years-and-switchers, accessed on July 13, 2022, INTUIT-FTC-PART3-000602987, INTUIT-FTC-PART3-000618

[51] Verizon TV Ad, “Holiday Better: What's Better? Featuring Kate McKinnon,” November 25, 2021, available at https://www.ispo

better-whats-better-featuring-kate-mckinnon, accessed on July 13, 2022, , INTUIT-FTC-PART3-000602985. [52] T-Mobile TV Ad, “iPhone 13: Hide and Seek: New Line and Apple TV+,” June 6, 2022, available at https://www.ispot.tv/ad/bNand-seek-new-line-and-apple-tv-song-by-tina-turner, accessed on July 13, 2022, INTUIT-FTC-PART3-000602981, INTUIT-FTC

[53] T-Mobile TV Ad, “Please Listen: Switch and Get $1000,” May 27, 2022, available at https://www.ispot.tv/ad/bMCU/t-mobile-pl

1000-featuring-ben-barnes, accessed on July 13, 2022, INTUIT-FTC-PART3-000602982, INTUIT-FTC-PART3-000618437. [54] T-Mobile TV Ad, “Value: Mom's Birthday,” May 5, 2022, available at https://www.ispot.tv/ad/bpj3/t-mobile-value-moms-birthdsong-by-billy-idol, accessed on July 12, 2022, INTUIT-FTC-PART3-000602983, INTUIT-FTC-PART3-000618446. [55] DirecTV TV Ad, “Get Your TV Together: Fan :30,” October 7, 2022, available at https://www.youtube.com/watch?v=N4f1Gwf06, 2022, INTUIT-FTC-PART3-000618442. [56] DirecTV TV Ad, “Feel the Energy of the Big Leagues $23.33,” April 17, 2022, available at https://www.ispot.tv/ad/bT7N/directvleagues-2333, accessed on July 12, 2022, INTUIT-FTC-PART3-000602944, INTUIT-FTC-PART3-000618443. [57] DirecTV TV Ad, “GOATbusters,” April 21, 2022, available at https://www.youtube.com/watch?v=uUou6r0y3uI, accessed on JuPART3-000602951. [58] Comcast/Xfinity TV Ad, “Our Way of Showing Appreciation,” March 14, 2022 available at https://www.ispot.tv/ad/boUL/xfinityshowing-appreciation, accessed on July 12, 2022, INTUIT-FTC-PART3-000602968. [59] Comcast/Xfinity TV Ad, “Gateway Upgrade,” June 2, 2022, available at https://www.ispot.tv/ad/bNI1/xfinity-internet-gateway-uaccessed on July 12, 2022, INTUIT-FTC-PART3-000602947, INTUIT-FTC-PART3-000618441. [60] Comcast/Xfinity TV Ad, “Get it All,” May 15, 2022, available at https://www.ispot.tv/ad/bl69/xfinity-3-for-1-bundle-get-it-all, aINTUIT-FTC-PART3-000602950, INTUIT-FTC-PART3-000618435. [61] Charter Spectrum TV Ad, “Monsters: Dinner,” February 3, 2022, available at https://www.youtube.com/watch?v=6-nsCJ54TkQ, INTUIT-FTC-PART3-000602970. [62] Charter Spectrum TV Ad, “Monsters: Gamers,” March 30, 2022, available at https://www.youtube.com/watch?v=VMfAMWWP2022, INTUIT-FTC-PART3-000602971. [63] Charter Spectrum TV Ad, “We Are Local: Madison,” February 18, 2022, available at https://www.youtube.com/watch?v=GquwR13, 2022, INTUIT-FTC-PART3-000602972. [64] Dish Network TV Ad, “DISH makes TV easy with Prime Video - DISH,” October 18, 2021, available at https://www.youtube.coaccessed on July 12, 2022, INTUIT-FTC-PART3-000602945. [65] Dish TV Ad, “HBO Max,” August 11, 2021, available at https://www.youtube.com/watch?v=Kwitzmgpu-s, accessed on Decemb

[66] Dish Network TV Ad, “Get 99% signal reliability with DISH,” January 21, 2022, available at https://www.youtube.com/watch?v

on July 12, 2022, INTUIT-FTC-PART3-000602948. 

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[67] State Farm TV Ad, “Ronnie's Options :30,” June 9, 2022, available at https://www.youtube.com/watch?v=8Q48t3mw3fk, access

FTC-PART3-000602969. [68] State Farm TV Ad, “Fake Streamer :30,” May 10, 2022, available at https://www.youtube.com/watch?v=Ek6xUMEG6Ic, accesseFTC-PART3-000602946. [69] State Farm TV Ad, “Yours Now :30,” May 10, 2022, available at https://www.youtube.com/watch?v=Wd2WH_6Zsoo, accessed FTC-PART3-000602991. [70] GEICO TV Ad, “Life in a Victorian Home,” March 28, 2022, available at https://www.youtube.com/watch?v=IRE9GBihEXU, aINTUIT-FTC-PART3-000602958. [71] GEICO TV Ad, “Lamp Problems,” April 8, 2022, available at https://www.youtube.com/watch?v=QEs3U6qfY1E, accessed on JPART3-000602957. [72] GEICO TV Ad, “Open Floor Plan Problems,” February 7, 2022, available at https://www.youtube.com/watch?v=EBPuXpdmlO0INTUIT-FTC-PART3-000602967. [73] Progressive TV Ad, “Love and Other Bundles,” May 18, 2022, available at https://www.youtube.com/watch?v=SwCUCptHrCg, INTUIT-FTC-PART3-000602959, INTUIT-FTC-PART3-000618431. [74] Progressive TV Ad, “Table for Two,” June 6, 2022, available at https://www.youtube.com/watch?v=Gs04ZjRA9Pk, accessed on FTC-PART3-000602973, INTUIT-FTC-PART3-000618447. [75] Progressive TV Ad, “Old Flame,” May 23, 2022, available at https://www.youtube.com/watch?v=wiZwmIOrGZU, accessed on JPART3-000602965, INTUIT-FTC-PART3-000618449. [76] Allstate TV Ad, “Metaverse,” June 15, 2022, available at https://www.youtube.com/watch?v=WnKtYCSSVSk, accessed on June PART3-000602963. [77] Allstate TV Ad, “Tight Squeeze,” May 10, 2022, available at https://www.youtube.com/watch?v=FnJZor_E2M8, accessed on JunPART3-000602980. [78] Allstate TV Ad, “Working From Home,” April 4, 2022, available at https://www.youtube.com/watch?v=9ZLVXGVkrdY, access

FTC-PART3-000602990. [79] USAA TV Ad, “Gronk and Frank,” September 9, 2021, available at https://www.youtube.com/watch?v=Dpqk10L4NdI&list=PLY9SiBc9Clt4ltWaeCq5GHf9J7DltEnUK, accessed on June 26, 2022000602952. [80] USAA TV Ad, “Too exclusive,” July 29, 2021, available at https://www.ispot.tv/ad/O83u/usaa-too-exclusive, accessed on July 9000602984. [81] USAA TV Ad, “Member Number - Gronk,” September 9, 2021, available at https://www.youtube.com/watch?v=sssnV1_89qo&list=PLY9SiBc9Clt4ltWaeCq5GHf9J7DltEnUK&index=2, accessed on June PART3-000602962. [82] “Let's find the right tax solution for you,” TurboTax, available at https://turbotax.intuit.com/personal-taxes/online/, accessed on J

[83] “Tax Preparation Services Company,” H&R Block, available at www.hrblock.com, accessed on July 22, 2022, INTUIT-FTC-PA[84] “Guarantees,” H&R Block, available at https://www.hrblock.com/guarantees/, accessed on July 22, 2022, INTUIT-FTC-PART3-[85] “TaxAct Guarantees,” TaxAct, available at https://www.taxact.com/company/guarantees, accessed on July 19, 2022, , INTUIT-F[86] “File Taxes Online,” TaxAct, available at https://www.taxact.com/, accessed on July 19, 2022, INTUIT-FTC-PART3-000593229

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[87] “Free Tax Filing,” TaxAct, available at https://www.taxact.com/individual-taxes/online/free/, accessed on July 19, 2022, INTUIT

[88] “TaxSlayer,” TaxSlayer, available at https://www.taxslayer.com/, accessed on July 11, 2022. [89] “Free Tax Filing Online,” TaxSlayer, available at https://www.taxslayer.com/products/taxslayer-free-tax-filing/, accessed on July 

PART3-000600956. [90] “Tax Preparation Services,” Jackson Hewitt, available at https://www.jacksonhewitt.com/, accessed on July 12, 2022, INTUIT-F

[91] “Tax Resolution Services: IRS Tax Issue Relief,” Jackson Hewitt, available at https://www.jacksonhewitt.com/tax-resolution/, ac

INTUIT-FTC-PART3-000593216. [92] “AT&T Official Site,” AT&T, available at att.com, accessed on July 25, 2022, INTUIT-FTC-PART3-000603027. [93] “Verizon: Plans, Services & Solutions,” Verizon, available at https://www.verizon.com/, accessed on July 12, 2022, INTUIT-FT

[94] “The Disney Bundle: On Us,” Verizon, available at https://www.verizon.com/solutions-and-services/disneyplus/, accessed on Jul

PART3-000593218. [95] “T-Mobile & Sprint merged to create America's 5G Leader in coverage,” T-Mobile, available at https://www.t-mobile.com/, acceINTUIT-FTC-PART3-000600280. [96] “Streaming Services & Satellite TV,” DirecTV, available at https://www.directv.com/, accessed on July 12, 2022, INTUIT-FTC-

[97] “Watch MLB on DIRECTTV STREAM,” DirecTV, available at https://www.directv.com/stream/sports/mlb/, accessed on July 1

PART3-000593220. [98] “Internet, TV, Phone Smart Phone Smart Home,” Xfinity, available at https://www.xfinity.com/overview, accessed on July 12, 2000593221. [99] “Charter Spectrum Official,” Charter Spectrum, available at https://official.spectrum.com/lfo-7n, accessed on July 12, 2022, INT000593222. [100] “Dish Satellite TV - Official Site,” Dish Network, available at https://www.dish.com/, accessed on July 13, 2022, INTUIT-FTC-

[101] “State Farm Auto Insurance & More for 100 Years,” State Farm, available at https://www.statefarm.com/, accessed on July 13, 2

000593225. [102] “An Insurance Company For Your Car and More,” Geico, available at https://www.geico.com/, accessed on July 13, 2022, INTU

[103] “An Insurance Company You Can Rely On,” Progressive, available at https://www.progressive.com/, accessed on July 27, 2022[104] “Allstate Insurance Company,” Allstate, available at https://www.allstate.com/, accessed on July 13, 2022, INTUIT-FTC-PART3[105] “Insurance, Banking, Retirement & Investment Services,” USAA, available at https://www.usaa.com/, accessed on July 13, 2022

000603003. [106] “Get HBO Max - Access Unique HBO Max Channels, Streaming Content,” available at https://www.dish.com/programming/pac

channels/hbo-max/, accessed on December 6, 2022, INTUIT-FTC-PART3-000618434. 

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APPENDIX J 

SOCIAL MEDIA AD BENCHMARKING ANALYSIS 
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Appendix J 

Social Media Ad Benchmarking Analysis 

I. AD AND DISCLOSURE SELECTION 

1. In her review of social media ads, Ms. Shiller accessed the Meta Ad Library,1 a public 

repository of ads displayed across Meta products, such as Facebook. According to Meta, 

the ad library offers “a comprehensive, searchable collection of all ads currently running 

from across Meta technologies.”2 In Q3 of 2022, 3.71 billion monthly users accessed one 

of Meta’s products (including Facebook, Instagram, Messenger, and/or WhatsApp).3 To 

assess Intuit’s social media ads for TurboTax, I have therefore used the Meta Ad Library 

to benchmark Intuit’s social media ads.4

 Specifically, I have compared Intuit’s at-issue 

Meta ads and their disclosures with Meta ads and disclosures from the 18 benchmark 

companies discussed in Section IV.B, including 6 tax preparation competitors and 12 other 

benchmarks.5 

2. The ads on the Meta Ad Library consist of three main types: video, moving, and stationary. 

Video ads are typically versions of TV ads with a shorter duration that is more appropriate 

for social media and mobile app settings; moving ads consist of moving text and images 

that play on a short duration loop with sound; and stationary ads are a single, still image. 

For the purposes of my benchmarking analysis, I excluded video ads because they are 

largely redundant to TV ad content. 

1 Declaration of Diana F. Shiller, In the matter of: Intuit Inc., a corporation, Docket No. 9408, May 6, 2022 

(“Shiller Declaration”), GX 342, ¶ 159. 

2 “Ad Library,” Meta, 

https://www.facebook.com/ads/library/?active_status=all&ad_type=political_and_issue_ads&country=US&me 

dia_type=all (“Ad Library”), accessed December 5, 2022. 

3 “Cumulative number of monthly Meta product users as of 3rd quarter 2022,” Statista, 

https://www.statista.com/statistics/947869/facebook-product-mau/ (“Cumulative number of monthly Meta 

product users as of 3rd quarter 2022”). 

4 Ms. Shiller and Complaint Counsel identified three TurboTax ads that were displayed on Facebook, two from 

TY 2020 and one from TY 2021, accessed via the Meta Ad Library. I note that I was unable to find these ads 

when accessing the Meta Ad Library. I understand that the Meta Ad Library only shares ads that are currently 

running on Meta platforms, and therefore, old ads are inaccessible. 

5 I could not find ads for Geico, TaxSlayer, TaxHawk, and Cash App Taxes on Meta Ad Library. 

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3. Ms. Shiller identified three TurboTax ads using the Meta Ad Library.6 I was unable to find 

these ads when accessing the Meta Ad Library. I understand that the Meta Ad Library only 

shares ads that are currently running on Meta platforms, and therefore, old ads are 

inaccessible. I identified the three TurboTax ads referred to by Ms. Shiller in the following 

manner: 

a. “Get your taxes done right,” a stationary ad from TY 2020. I assessed this ad 

based on the screenshot in the Shiller Declaration.7 

b. “Foam finger,” a moving ad from TY 2021. I identified an ad in the production 

with the same height and width and the same two images included as screenshots 

in the Shiller Declaration and assessed this ad.8 

c. “Dance workout,” a short version of the Dance Workout TV ad from TY 2020.9 

As discussed above, I did not include video ads in my social media benchmarking 

because they are largely redundant to TV ad content, but I assessed this ad as part 

of the TV benchmarking in Appendix I. 

4. At the time of my Meta Ad Library review, there was one additional TurboTax stationary 

ad available with a free offer. I also included this ad in my benchmarking analysis. 

5. For the benchmark companies, I selected the three most recent Meta ads available by 

published date that met the following criteria: (1) were written in English; and (2) pertained 

to a free offer, price of a product or service, and/or eligibility criteria for a product or 

service. I excluded video ads as discussed above. If none of the company’s ads met these 

criteria, I selected the three most recent “non-video” ads written in English. 

6 Shiller Declaration, ¶¶ 114-115, 159-160. 

7 TurboTax’s “Get your taxes done right” ad and similar creatives are also included in the following exhibits in 

Complaint Counsel’s Response to Interrogatory 1: GX 508 - INTUIT-FTC-PART3-000000031 -

CONFIDENTIAL, GX 549 - INTUIT-FTC-PART3-000000185 - CONFIDENTIAL; GX 550 - INTUIT-FTCPART3-000000188 - CONFIDENTIAL; GX 600 - INTUIT-FTC-PART3-000000500 – CONFIDENTIAL. 

Shiller Declaration, ¶ 114. 

8 TurboTax’s “Foam Finger” ad is included in Complaint Counsel’s Response to Interrogatory 1 as INTUITFTC-PART3-000000252, Shiller Declaration, ¶ 159. 

9 Shiller Declaration, ¶ 116 and ¶ 117. 

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6. When assessing ads that met the criteria of the analysis, I focused on the claims being 

made and the corresponding disclosures. In cases where an ad contained more than one 

disclosure, I analyzed each disclosure. In cases where there was no disclosure, or no 

disclosure that met these criteria, I included the most recent ad but noted that there was 

no disclosure. I kept record of the exact disclosure language. In cases where there were 

two groups of disclosure text (one larger and one smaller towards the bottom of the ad 

creative), I noted the exact language of the larger disclosure text and noted that there was 

additional smaller disclosure text and the number of lines. For each Meta ad, in addition 

to the metrics included below, I tracked the time the disclosure appeared in the ad, the 

number of creatives of the ad included with the specific campaign on the Meta Ad 

Library,10 whether the ad was stationary or moving, and whether the ad pertained to a 

free offer, price of product, and/or eligibility. 

II. METRICS SELECTION AND MEASUREMENT 

7. Complaint Counsel has not provided detailed critiques of Intuit’s social media or display 

ads.11 I developed metrics to benchmark based on the same FTC Guidelines I used to assess 

Intuit’s TV ads (see Appendix I). As discussed in Section V.C, the FTC Guidelines help 

businesses verify their ads’ disclosures are not deceptive in their communications by 

focusing on six key areas: proximity and placement,12 prominence,13 limited distractors,14 

the use of repetition for key disclosures,15 consideration of disclosures across different 

10 The Meta Ad Library sometimes associates multiple creatives with the same ad campaign. In those instances, I 

benchmarked the first creative. 

11 The FTC critiques Intuit’s TV “commercials” and “purported website ‘disclaimers’” but does not explicitly 

address social media ads. Complaint Counsel Motion for Summary Decision, pp. 25-33. 

12 “.Com Disclosures: How to Make Effective Disclosures in Digital Advertising,” FTC, March 2013, 

https://www.ftc.gov/sites/default/files/attachments/press-releases/ftc-staff-revises-online-advertising-disclosureguidelines/130312dotcomdisclosures.pdf (“FTC Guidelines, 2013”), INTUIT-FTC-PART3-000600903, p. 8. 

13 FTC Guidelines, 2013, p. 17. 

14 FTC Guidelines, 2013, p. 19. 

15 FTC Guidelines, 2013, p. 19 (“It may be necessary to disclose information more than once to convey a nondeceptive message. Repeating a disclosure makes it more likely that a consumer will notice and understand it 

and will also increase the likelihood that it will be seen by consumers who may be entering the website at 

different points.”). 

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forms of media,16 and the need to use simple and direct language.17 I focus on five of the 

six areas which are relevant to social media ads: proximity and placement, prominence, 

multimedia, distracting factors, and the need to use simple and direct language. I note that 

repetition is less relevant to social media ads, which are often stationary images, do not 

include a voiceover, and/or are very short in duration. 

A. Proximity and Placement 

8. Complaint Counsel takes issue with the disclosure text in Intuit’s Meta ads, referring to it 

as “smaller, fainter print underneath” the claim.18 To assess proximity and placement, I 

measured: (1) whether ads conveyed additional information through a disclosure on the ad 

creative or a hyperlink; (2) whether there was prominent disclosure text near the claim; and 

(3) whether there was a disclosure at the bottom of the ad creative. 

9. In my review of benchmark companies’ social media ads, I noticed that some benchmark 

companies included both prominent disclosure text placed near the claim and additional 

smaller disclosure text that was often smaller in size towards the bottom of the ad creative. 

Figure J-1 is an example from a Verizon ad that I reviewed. The prominent disclosure text 

is “With select 5G Unlimited plans” and describes eligibility requirements for the discount 

advertised. The additional disclosure text at the bottom of the ad creative gives more details 

describing the discount’s eligibility requirements. In my analysis, I make the distinction 

between “prominent” disclosure text and smaller disclosure text. 

16 FTC Guidelines, 2013, p. 20 (“Display visual disclosures for a sufficient duration. Visual disclosures presented 

in video clips or other dynamic portions of online ads should appear for a duration sufficient for consumers to 

notice, read, and understand them. As with brief video superscripts in television ads, fleeting online disclosures 

are not likely to be effective.”). 

17 FTC Guidelines, 2013, p. 21 (“Advertisers should use clear language and syntax and avoid legalese or technical 

jargon. Disclosures should be as simple and straightforward as possible.”). 

18 Complaint Counsel’s Motion for Summary Decision, In the Matter of: Intuit Inc., A Corporation, Docket No. 

9408, August 22, 2022 (“Motion for Summary Decision”), p. 14. 

J-4 
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Figure J-1 

Verizon Meta Ad: “Love your phone? This holiday season, bring it and get $500. 

With select 5G Unlimited plans.” 

10. This type of “prominent” disclosure, similar to the “simple tax returns only” disclosures 

found in Intuit’s Meta ads, is larger and more proximate to the claim than the smaller 

disclosures found at the bottom of many benchmark company ads. 

11. Does the ad convey additional information through a disclosure in the ad creative or 

hyperlink? The Meta Ad Library includes a button on the bottom right of the ad including 

a hyperlink to another page including additional information. See Figure J-2 below for an 

example from AT&T’s “Best deal on smartphones” ad. If the ad included a disclosure and 

a hyperlink, then I categorized the metric as “Disclosure and Hyperlink”. 

J-5 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 275 of 334 * PUBLIC *; PUBLIC

Figure J-2 

AT&T’s Best Deals on Smartphones Ad 

12. If the ad includes a disclosure, what is the largest disclosure text? For this metric, I 

record the exact disclosure language for the largest disclosure text in the ad creative. If the 

only disclosure is the disclosure that is smaller in height and towards the bottom of the ad 

creative, I note the exact text of the smaller disclosure. 

13. Is there a smaller disclosure at the bottom of the ad creative? If so, how many lines? 

I noted if an ad included a smaller disclosure at the bottom of the ad creative and also noted 

the length, in lines, of that disclosure. 

14. If the ad includes a hyperlink, what is the hyperlink label? I note the exact language 

written above the button overlaying the hyperlink. For the AT&T ad in Figure J-2, for 

example, the hyperlink label is “Learn more.” 

15. What is on the “click-through” page? The “click-through” page is the page (often with 

additional information about a specific product or deal) that viewers see if they click on 

the hyperlink. I include a short description of what is on the page for this metric. 

J-6 
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B. Prominence 

16. To assess prominence, I measured the height of the disclosure relative to the total height 

of the ad creative. 

17. Disclosure height as a percentage of total ad creative height: Consistent with the TV ad 

benchmarking analysis, I considered disclosure height to be the height of the disclosure 

relative to the total height of the ad creative. To calculate disclosure height, I measured the 

height of one line of the disclosure text and divided it by the total height of the ad creative. 

In cases where there were two groups of disclosure text, (one larger and one smaller 

towards the bottom of the ad creative), I measured the larger disclosure text in the ad 

creative. If there were multiple prominent disclosures in an ad, I calculated the disclosure 

height for each unique disclosure, by taking the average disclosure height of each time the 

same disclosure appeared in the ad. For example, the disclosure “AT&T may temporarily 

slow data speeds if the network is busy” appears twice in AT&T’s “Thinking about making 

the switch during the holidays? (6 second)” ad. In those cases, I measured the height of 

each appearance of the disclosure (0.30 cm/21.84 cm) = 1.37% and (0.36 cm/21.72 cm) = 

1.66% and calculated the average disclosure height across both appearances (1.52%). The 

precise steps I took to measure disclosure height are as follows: 

a. Screen capture: If the Meta ad was moving, I viewed the ad in full-screen mode 

and used Loom.com to take a screen recording of the moving ad. I made sure that 

the length of the video was shown in each screen recording. 

b. Download the video from Loom.com library: I viewed the video in full-screen mode 

and took a screenshot (using the desktop app “Snipping Tool” in Window Snip 

mode) of the whole screen. 

c. Convert to PDF: I converted the web captures and screenshots from JPEG or PNG 

files to PDFs using Adobe Acrobat. 

d. Take measurement: Using the Adobe Measuring Tool, I measured (in centimeters) 

the total height of the ad creative and the height of the first letter in the disclosure 

text. 

J-7 
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18. If the Meta ad was stationary, I used the “GoFullPage” chrome extension to take a full 

screen PDF and used the Adobe Measuring Tool to measure the total height of the ad 

creative and the height of the first letter in the disclosure text. 

C. Distracting Factors 

19. The FTC Guidelines state that it is important to consider “the extent to which items in other 

parts of the advertisement might distract attention from the disclosure.”19 Specifically, the 

FTC outlines that “moving visuals behind a text message make the text hard to read” and 

“flashing images or animated graphics may reduce the prominence of a disclosure.”20 

20. To assess distracting factors, I measured: (1) whether there are multiple disclosures in 

moving ads; and (2) whether there is moving claim text in the ad creative in moving ads. 

21. Is this a still or moving ad? If moving, what is moving? I noted whether the ad was 

moving or still. If the ad was moving, I also noted what specifically was moving (the 

disclosure, the claim text, the background, the people in the ad creative). 

22. If the ad is moving, are there multiple disclosures (prominent disclosure text near the 

claim only)? For moving ads, I note whether there are multiple prominent disclosures at 

different times during the ad. (If there is a prominent disclosure and a small print disclosure 

in the ad creative at the same time, this is captured in the proximity and prominence 

metrics.) 

D. Multimedia Specific Guidelines 

23. The 2013 FTC Guidelines relating to online consumer disclosures also include guidelines 

that are specific to the ad medium. For TV ads, the FTC suggests to “display visual 

disclosure for a sufficient duration...for consumers to notice, read, and understand them.”21 

I applied this concept to the moving ads. 

24. To assess this multimedia-specific guideline, I measured the duration for which the 

disclosures appeared on the ad in comparison to the total length of the moving ad. 

19 FTC Guidelines, 2013, p. 7. 

20 FTC Guidelines, 2013, p. 19. 

21 FTC Guidelines, 2013, p. 20. 

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25. If the ad is moving, how long is the disclosure on the screen and what is the duration 

of the ad? For moving ads, I note the duration that the disclosure is on the screen compared 

to the overall duration of the ad. To compare the disclosure duration and the total duration 

of the ad, I divided the disclosure duration by the total length of the ad. I calculate the 

duration of the disclosure on the screen by unique disclosure. In cases where the same 

disclosure text appears multiple times in the same ad, I sum the durations of the duplicate 

disclosures. For example, the same disclosure in AT&T’s “Thinking about making the 

switch during the holidays? (6 second)” ad appears twice for two seconds each. Therefore, 

I report the disclosure duration as a percent of the total duration of the ad as (4 out of 6 

seconds) = 66.7%. If there are multiple unique disclosures in one ad, I report each unique 

disclosure’s duration. 

E. Understandable Language 

26. I discuss and evaluate this component of the FTC’s guidelines with respect to Complaint 

Counsel’s allegations in Section V.B. 

III. SOCIAL MEDIA AD BENCHMARKING RESULTS 

A. Proximity and Placement 

27. Intuit’s Meta ads convey additional information through both a disclosure in the ad 

creative and a hyperlink, compared to 7 out of 14 benchmark companies.22 Intuit’s Meta 

ads also include prominent disclosure text near the claim and do not use additional small 

print disclosure text at the bottom of the ad creative. Only one other benchmark company, 

Jackson Hewitt, conveys information through a prominent disclosure without using 

additional small print disclosure text. When comparing TurboTax to other tax 

competitors, H&R Block’s ads do not use prominent disclosure text and sometimes rely 

upon small print disclosure text at the bottom of the ad creative. TaxAct Meta ads include 

references to “basic federal returns for free,” “the help you need. Included for free,” and 

“Xpert Assist. Now included for free,” all without disclosures.23 Therefore, my review 

22 I was unable to find non-video ads for Geico, TaxSlayer, TaxHawk, and Cash App Taxes on Meta Ad Library. 

23 TaxAct Ad, “It’s okay to ask for help.”; TaxAct Ad, “Simple Resolution”; TaxAct Ad, “We’ve got plans for 

everyone.” 

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indicates that Intuit’s disclosures are comparable to benchmark companies on proximity 

and placement metrics. 

B. Prominence 

28. Intuit’s Meta ads have an average disclosure height as a percentage of the total ad 

creative height of approximately 4.7 percent. This figure is greater than the upper bound 

of the range for benchmark companies of 1.2 percent to 2.8 percent, with a mean of 1.7 

percent. Intuit’s disclosure height is not statistically significantly different from those of 

benchmark companies.24 Therefore, my review indicates that Intuit’s disclosures are 

consistent with those of benchmark companies on prominence metrics. 

C. Distracting Factors 

29. The one moving Meta ad I reviewed for Intuit includes multiple disclosures. 5 out of 12 

benchmark companies with moving ads including disclosures also included multiple 

disclosures in their moving ads.25 In addition, all benchmark companies, as well as Intuit, 

included moving claim text in moving ads. Overall, my review indicates that Intuit’s 

disclosures are consistent with benchmark companies on distracting factors metrics. 

D. Multimedia Specific Guidelines 

30. The one moving Meta ad I reviewed for Intuit includes disclosures which appear on the 

screen for 50.0% of the total duration of the ad. For benchmark companies, disclosures 

appeared on the screen for an average of 43.8% of the total length of the ad. Intuit’s 

disclosure duration is not statistically significantly different than those of benchmark 

companies.26 Therefore, my review indicates that Intuit’s disclosures are comparable to 

those of benchmark companies on multimedia-specific dimensions. 

24 I performed a two-sample t-test for the null hypothesis of equality between the average disclosure height as a 

percentage of the total ad creative height for benchmark companies and the same average computed for Intuit’s 

Free social media ads. The two-tailed t-test fails to reject the null hypothesis of equality between the averages 

computed across the two groups at the 5% significance level (p-value of 0.055). 

25 The TaxAct and Jackson Hewitt ads benchmarked are stationary and are therefore not relevant to this analysis. 

26 I performed a one sample t-test for the null hypothesis of equality between the average number of seconds in 

which the disclosure is on the screen as a percentage of the total ad duration for benchmark companies and the 

same metric computed for Intuit’s Free social media ad. Note that for other metrics I use a two sample t-test, but 

there is only one moving Intuit Free social media ad in my benchmark set and therefore only one Intuit data 

J-10 
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point for this metric and a two-sample t-test requires more than one data point for both groups. The two-tailed 

test fails to reject the null hypothesis of equality between the averages computed across the two groups at the 

5% (p-value of 0.3674), showing that Intuit’s Free social media ad has a disclosure that is shown on the screen 

as a percentage of the total ad duration in line with those of benchmark companies.

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Proximity

Figure J-1 

Detailed Social Media Ad Benchmarking 

Proximity and Placement Prominence Distrac

Benchmark Group Company 

Is there a small Average Disclosure Is this a still or mo

If moving, time Does the ad convey If hyperlink, 

disclosure at the Height by Unique ad? If moving, wh

the disclosure additional information If disclosure, what is the largest disclosure what is the What is on the “click- 

Ad Name Disclosure ID bottom of the ad Disclosure (Disclosure moving? (Disclosu

first appears on through a disclosure in the text? hyperlink through” page? 

creative? If so, how height as a percent of Claim Text, Backgr

screen ad creative or hyperlink? label? 

many lines? total ad creative height) People) 

Intuit TurboTax Get your taxes done right. Pay $0 to file Fed and 1 N/A Disclosure and Hyperlink Simple tax returns only No Install Now Unable to see 3.16% Still 

State with TurboTax. Simple tax returns only 

Intuit TurboTax 

1 0:05 Simple tax returns only No 4.33% 

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Start for Free - America's #1 Free Tax Prep Screen) 2 0:07 Simple tax returns only No 6.34% Provider 

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TurboTax 

H&R Block 

Get live help from tax experts — FREE. File for $0 with TurboTax Live Assisted. Simple tax 1 N/A Disclosure and Hyperlink Simple tax returns only. See if you qualify. No Install Now TurboTax App Store Page 5.70% Still 

returns only. See if you qualify. 

4.73% 

This is an optional tax refund-related loan from Pathward, N.A, it is not your tax refund. Loans are offered in amounts of $250, $500, $750, $1,250, or $3,500. Approval and loan amount based on expected refund amount, eligibility criteria, and underwriting. If approved, funds will be loaded on a prepaid card and the loan You could get a Refund Advance with 0% APR H&R Block Emerald 1 0:00 Disclosure and Hyperlink amount will be deducted from your tax Yes (8 lines) Learn More 1.23% Moving (Claim Te

and no loan fees Advance Product Page refund, reducing the amount paid directly to 

you. Tax returns may be e-filed without applying for this loan. Fees for other optional products or product features may apply. Limited time offer at participating locations. HRB Maine License No. FRA2. OBTP#B13696. C2022 HRB Tax Group, Inc. 

Tax Competitor H&R Block 

To get where you're going in life, sometimes you need a little boost. You could get a line of credit H&R Block Emerald Moving (Claim Teup to $1000 at H&R Block. Click the link in our 1 No Disclosures Disclosure and Hyperlink N/A No Learn more No Disclosure 

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Tax Competitor H&R Block 

To get where you're going in life, sometimes you need a little boost. You could get a line of credit H&R Block Emerald Moving (Claim Teup to $1000 at H&R Block. Click the link in our 1 No Disclosures Disclosure and Hyperlink N/A No Learn more No Disclosure 

Advance Product Page Screen) bio to learn more. ^By Pathward, N.A.; Terms 

Apply. 

Tax Competitor H&R Block 

Ever wonder what the best states for paying fewer taxes are? We’ve put together a little guidebook of states that have the lowest tax Moving (Claim Te

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It's okay to ask for help, and our team is here to support you. They can even give your return a 1 N/A Hyperlink N/A No Learn More TaxAct Home Page No Disclosure Still quick review before you file. 

Tax Competitor TaxAct 

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J-12
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Proximity

Figure J-1 

Detailed Social Media Ad Benchmarking 

Proximity and Placement Prominence Distrac

Benchmark Group Company 

Is there a small Average Disclosure Is this a still or mo

If moving, time Does the ad convey If hyperlink, 

disclosure at the Height by Unique ad? If moving, wh

the disclosure additional information If disclosure, what is the largest disclosure what is the What is on the “click- 

Ad Name Disclosure ID bottom of the ad Disclosure (Disclosure moving? (Disclosu

first appears on through a disclosure in the text? hyperlink through” page? 

creative? If so, how height as a percent of Claim Text, Backgr

screen ad creative or hyperlink? label? 

many lines? total ad creative height) People) 

Tax Competitor TaxSlayer Tax Competitor Jackson Hewitt 

Tax Competitor TaxHawk Tax Competitor Cash App Taxes Average of Tax Competitors Wireless Carrier AT&T 

No ads available on Meta Ad Library 

Most offices are independently owned and Refund Advance Product Don’t chance it. Choose an expert to do your 1 N/A Disclosure and Hyperlink No Book Now 2.84% Still operated. Page taxes and get your biggest refund, guaranteed. 

No ads available on Meta Ad Library No ads available on Meta Ad Library 

2.03% 

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the network is busy. Save 25% on unlimited Disclosure and Hyperlink Learn More Moving (Claim Te

Thinking about making the switch during the AT&T may temporarily slow data speeds if wireless plans Deal Page 2 0:01 No 1.66% holidays? (6 second) the network is busy. 

1.52% 

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AT&T may temporarily slow data speeds if 1 0:11 Yes (3 lines) 1.81% the network is busy. Save 25% on unlimited Moving (Claim Te

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and get $500. With select 5G Unlimited plans. plans. save deal page 

Wireless Carrier Verizon 

"Plus $300 off a Stream TV Soundbar. All Switch and get an Amazon Echo Show 10, on Get 5G Home Internet 1 N/A Disclosure and Hyperlink when you switch to a 5G Home Plus plan. Yes (3 lines) Learn more 0.95% Still 

us. When you switch to a 5G Home Plus plan. product page Stream TV Soundbar retails for $399.99." 

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With 24 month bill credits when you add a qualifying line. For well-qualified customers; 

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J-13
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Proximity

Figure J-1 

Detailed Social Media Ad Benchmarking 

Proximity and Placement Prominence Distrac

Is there a small Average Disclosure Is this a still or mo

If moving, time Does the ad convey If hyperlink, 

disclosure at the Height by Unique ad? If moving, wh

the disclosure additional information If disclosure, what is the largest disclosure what is the What is on the “click- 

Benchmark Group Company Ad Name Disclosure ID bottom of the ad Disclosure (Disclosure moving? (Disclosu

first appears on through a disclosure in the text? hyperlink through” page? 

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1 0:03 airdates/times. Separate SHOWTIME 1.24% 

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live TV and on demand anytime, anywhere U.S.V.I). Req's compatible device & data Page only) collection. Limited to 3 concurrent out-ofhome streams. 

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No (Small text on Separate subscriptions required for streaming TV Service Provider Comcast/Xfinity Come back for entertainment that starts at free. 1 N/A Disclosure and Hyperlink bottom of screen Learn More Xfinity Flex Product Page 1.67% Still 

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J-14
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Proximity

Figure J-1 

Detailed Social Media Ad Benchmarking 

Proximity and Placement Prominence Distrac

Is there a small Average Disclosure Is this a still or mo

If moving, time Does the ad convey If hyperlink, 

disclosure at the Height by Unique ad? If moving, wh

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It's safe to say, good drivers can save with Progressive Snapshot. It's not an illusion. Nearly $700 average savings 1 for new customers who save. 

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No Disclosures 

Hyperlink 

Hyperlink 

N/A 

N/A 

No non-video ads available 

N/A Get quote 

N/A Get quote 

Snapshot discount 

calculator 

Nearly $700 average 

savings - Quote calculator 

for home and auto bundle 

No Disclosure 

No Disclosure 

Still 

Moving (Claim Te

Screen and Peopl

Auto Insurance Provider Progressive We <3 to save you money 1 No Disclosures Hyperlink N/A N/A Get quote 

Nearly $700 average 

savings - Quote calculator 

for home and auto bundle 

No Disclosure Moving (Claim Te

Screen and Peopl

Auto Insurance Provider Allstate 

Your portrait may look appetizing, but it won't cover your family's groceries when you're gone. 1 Get life insurance online, no in-person medical exam 

No Disclosures Hyperlink N/A N/A Get quote Life insurance overview, get a quote page No Disclosure Moving (Claim Te

J-15
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 285 of 334 

Proximity

Figure J-1 

Detailed Social Media Ad Benchmarking 

Proximity and Placement Prominence Distrac

Benchmark Group Company Ad Name Disclosure ID 

If moving, time 

the disclosure 

first appears on 

screen 

Is there a small Does the ad convey If hyperlink, disclosure at the additional information If disclosure, what is the largest disclosure what is the bottom of the ad through a disclosure in the text? hyperlink creative? If so, how ad creative or hyperlink? label? many lines? What is on the “click- through” page? 

Average Disclosure Is this a still or mo

Height by Unique ad? If moving, wh

Disclosure (Disclosure moving? (Disclosu

height as a percent of Claim Text, Backgr

total ad creative height) People) 

Auto Insurance Provider Allstate 

Your heirloom may keep your family timely, but it won't pay their bills on-time when you're 1 gone. Get life insurance online for pennies a day. 

No Disclosures Hyperlink N/A N/A Get quote Life insurance overview, get a quote page No Disclosure Moving (Claim Te

Auto Insurance Provider Allstate 

Your trinkets can decorate your family's home, but they won't help pay for it when you're gone. 1 Get life insurance online for pennies a day. 

No Disclosures Hyperlink N/A N/A Get quote Life insurance overview, get a quote page No Disclosure Moving (Claim Te

Auto Insurance Provider USAA We've been proudly serving the military and their eligible families 1 0:00 Disclosure and Hyperlink USAA means United Services Automobile Association and its affiliates, San Antonio, Texas. 285994-0522 No (Small text on bottom of screen only) Learn more Join USAA Page 1.57% Moving (Claim Text 

Screen) 

Auto Insurance Provider USAA 

Some people think we only offer insurance or banking. But we can help with investing, retirement and lots more. 

1 N/A Disclosure and Hyperlink 

Investments/Insurance: Not a Deposit, Not FDIC Insured, Not Bank Issued, Guaranteed or Underwritten, May Lose Value 

No Learn more Join USAA Page 3.48% Still 

Auto Insurance Provider USAA 

New to Medicare? Get the benefits you deserve with a Medicare Advantage plan, like the Humana Honor plans, available to all but built with Veterans in mind. 

No Disclosures Hyperlink N/A N/A Learn more Humana Medicare Advantage Page No Disclosure Still 

Average of Automobile Insurance Providers Average of Benchmark Companies 

2.52% 

1.73% 

J-16
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 286 of 334 * PUBLIC *; PUBLIC

APPENDIX K 

REVIEW OF TURBOTAX WEBSITE IN 

TY 2015 – TY 2020 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 287 of 334 * PUBLIC *; PUBLIC

 

 

 

Appendix K 

Review of TurboTax Website in TY 2015 - TY 2020 

1. In addition to my review of the TurboTax website in TY 2021 and TY 2022, I also reviewed 

the TurboTax homepage, Simple Returns Pop-up, Free Edition Landing Page, and Products 

& Pricing Page as they existed in prior years, from TY 2015 to TY 2020. Throughout this 

time period, Intuit has consistently included disclosures on the homepage, the Products & 

Pricing Page, and the Free Edition Landing Page proximate to any references to a free offer 

and/or Free Edition, as well as links to the Simple Returns Pop-up describing more 

information about the relevant qualification requirements. 

2. Figure K-1 summarizes the disclosures present on each of these pages by year. 

3. Homepage: From TY 2015 to TY 2022, the homepage has always included a disclosure 

indicating the limits of Free Edition eligibility. Prior to the TY 2018 Tax Cuts and Jobs 

Act, these disclosures referenced forms 1040EZ/A. Following the TY 2018 tax reform, 

which eliminated the 1040EZ/A forms, the disclosures referenced “simple tax returns.” 

Starting in TY 2016, the homepage also included a link to the Simple Returns Pop-up, 

describing the eligibility requirements in more detail. Starting in TY 2022, the homepage 

has also included “see if you qualify” language. 

4. Free Edition Landing Page: From TY 2015 to TY 2022, the Free Edition Landing Page 

has always included a disclosure indicating the limits of Free Edition eligibility. This 

disclosure has consistently used the word “simple” to describe “simple tax returns,” 

“simple tax situations,” or “simple 1040EZ/1040A tax returns.” Starting in TY 2017, the 

Free Edition Landing Page has also included at least one link to the Simple Returns Popup, describing the eligibility requirements in more detail. Starting in TY 2022, the Free 

Edition Landing Page has also included “see if you qualify” language. 

5. Products & Pricing Page: From TY 2015 to TY 2022, the Products & Pricing Page has 

always included a disclosure indicating the limits of Free Edition eligibility. This disclosure 

has consistently referred to “simple tax returns,” with an additional reference to forms 

1040EZ/1040A when those forms existed. Starting in TY 2017, the Products & Pricing 

Page has also included at least one link to the Simple Returns Pop-up, describing the 

K-1 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 288 of 334 * PUBLIC *; PUBLIC

eligibility requirements in more detail. Starting in TY 2022, the Products & Pricing Page 

has also included “see if you qualify” language. 

K-2 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 289 of 334 

Figure K-1 Summary of Historical Intuit Webpages 

Homepage Products & Pricing Page Free Edition Land

Number of Number of 

Simple Simple 

Disclosure Regarding Pop-up Link Returns Disclosure Regarding Free Returns Disclosure Regarding Free 

Tax Year Free Edition Eligibility Text Pop-ups Edition Eligibility Pop-up Link Text Pop-ups Edition Eligibility Pop-up 

"Simple tax returns "Simple/1040EZ/A tax 2015 "1040EZ/A" --- 0 "AbsoluteZero" 1 "Abso

(1040EZ/1040A)" returns" 

"No catch, here's "Simple tax returns "Simple 1040EZ/1040A tax 2016 "1040EZ/A" 1 "AbsoluteZero" 1 "Abso

why" (1040EZ/1040A)" returns" 

"Forms 1040EZ/1040A, "Simple tax returns "Abso

limited time only. "See why it's "1040EZ/1040A" x 2 "Simple tax returns 2017 1 (1040EZ/1040A)" 4 "pay a

Returns must be filed free" "See why it's free" x 2 (1040EZ/1040A)" "See why it's free" no

before offer ends." 

"Simple tax returns" 

"Easily and accurately "You'll pay nothing to file "Simple tax returns" file your simple tax "See why it's your federal and state taxes "Simple tax returns" "Simple 

2018 1 "simple tax return" 3 

returns for FREE. See free" if you have a simple tax "See why it's free" "See w

"See why it's free" why it's free" return." 

"See why it's free" 

"Simple tax situations" 

"Simple tax returns" "Simple tax returns" "Simple tax returns" "Easily and accurately "You'll pay absolutely "You'll pay nothing to file "simple tax "simple tax return" "Simple 

2019 file your simple tax 1 nothing to file your federal 3 your federal and state taxes 

returns" "simple federal and state "simple 

returns for FREE" and state taxes if you have a with TurboTax Free Edition tax returns" simple tax return." if you have a simple tax 

return." 

"For simple tax returns only" "For simple tax returns "For simple tax returns only" 

"Limited time only. Must "You'll pay absolutely only" x 2 "If you have a simple tax "For simp

"Simple tax 2020 file by 2/15." 1 nothing to file your federal "simple tax return only" 4 return, you can file your o

returns only" "Simple tax returns only" and state taxes if you have a "simple federal and state taxes online for free with "simple 

simple tax return only." tax returns only" TurboTax Free Edition." 

"For simple tax returns only" 

"You'll pay absolutely "For simple tax returns "For simple tax returns only" nothing to file your federal only" "If you have a simple tax "For simp

"Simple tax returns only" "Simple tax and state taxes if you have a 2021 1 "simple tax return only" 3 return, you can file your on

"Must file by 3/31" returns only" simple tax return only." "simple federal and state taxes online for free with "simple 

"Free filing of your simple tax returns only" TurboTax Free Edition." federal and state tax returns 

only." 

"Simple tax returns only. 

See if you qualify" 

"You'll pay absolutely "For simple tax returns only. 

"Simple tax returns only. nothing to file your federal See if you qualify" "See if y

"See if you "See if you qualify" x 3 2022 See if you qualify. Must 1 and state taxes if you have a 4 "If you have a simple tax 

qualify." "simple tax return only" file by 3/31." simple tax return only." return, you can file your "simple 

"Free filing of your simple taxes online for free." 

federal and state tax returns 

only. See if you qualify." 

K-3
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 290 of 334 * PUBLIC *; PUBLIC

 

 

I. HOMEPAGE 

A. TY 2015 

Figure K-1 

TurboTax Homepage in TY 20151 

“Homepage in Tax Year 2015,” TurboTax, 

https://web.archive.org/web/20160115144229/https://turbotax.intuit.com/ (“Homepage in Tax Year 2015”). 

K-4 

1 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 291 of 334 * PUBLIC *; PUBLIC

 

Figure K-2 

TurboTax Homepage in TY 2015 (continued)2 

Note: Additional offer details and disclosures not shown. 

Homepage in Tax Year 2015. 

K-5 

2 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 292 of 334 * PUBLIC *; PUBLIC

 

 

 

B. TY 2016 

Figure K-3 

TurboTax Homepage in TY 20163,4 

3 “Homepage in Tax Year 2016,” TurboTax, 

https://web.archive.org/web/20170121153604/https://turbotax.intuit.com/ (“Homepage in Tax Year 2016”). 

4 The bottom of the page also includes a section titled “Important Offer Details and Disclosures” that further 

elaborates that the Free offer only applies to customers qualified for and using TurboTax Federal Free Edition, 

similar to the language shown in Figure K-3 for TY 2015. 

K-6 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 293 of 334 * PUBLIC *; PUBLIC

 

 

 

C. TY 2017 

Figure K-4 

TurboTax Homepage in TY 20175,6 

5 “Homepage in Tax Year 2017,” TurboTax, 

https://web.archive.org/web/20180105033618/https://turbotax.intuit.com/ (“Homepage in Tax Year 2017”). 

6 The bottom of the page also includes a section titled “Important Offer Details and Disclosures” that further 

elaborates that the Free offer only applies to customers qualified for and using TurboTax Federal Free Edition, 

similar to the language shown in Figure K-3 for TY 2015. 

K-7 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 294 of 334 * PUBLIC *; PUBLIC

 

 

D. TY 2018 

Figure K-5 

TurboTax Homepage in TY 20187,8 

7 “Homepage in Tax Year 2018,” TurboTax, 

https://web.archive.org/web/20190128061106/https://turbotax.intuit.com/ (“Homepage in Tax Year 2018”). 

8 The bottom of the page also includes a section titled “Important Offer Details and Disclosures” that further 

elaborates that the Free offer only applies to customers qualified for and using TurboTax Federal Free Edition, 

similar to the language shown in Figure K-3 for TY 2015. 

K-8 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 295 of 334 * PUBLIC *; PUBLIC

 

 

 

E. TY 2019 

Figure K-6 

TurboTax Homepage in TY 20199,10 

9 “Homepage in Tax Year 2019,” TurboTax, 

https://web.archive.org/web/20200202081516/https://turbotax.intuit.com/ (“Homepage in Tax Year 2019”). 

10 The bottom of the page also includes a section titled “Important Offer Details and Disclosures” that further 

elaborates that the Free offer only applies to customers qualified for and using TurboTax Federal Free Edition, 

similar to the language shown in Figure K-3 for TY 2015. 

K-9 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 296 of 334 * PUBLIC *; PUBLIC

 

 

 

F. TY 2020 

Figure K-7 

TurboTax Homepage in TY 202011,12 

11 “Homepage in Tax Year 2020,” TurboTax, 

https://web.archive.org/web/20210126000145/https://turbotax.intuit.com/ (“Homepage in Tax Year 2020”). 

12 The bottom of the page also includes a section titled “Important Offer Details and Disclosures” that further 

elaborates that the Free offer only applies to customers qualified for and using TurboTax Federal Free Edition, 

similar to the language shown in Figure K-3 for TY 2015. 

K-10 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 297 of 334 * PUBLIC *; PUBLIC

 

II. FREE EDITION LANDING PAGE 

A. TY 2015 

Figure K-8 

TurboTax Free Edition Landing Page in TY 201513 

13 “Free Edition Landing Page in Tax Year 2015,” TurboTax, 

https://web.archive.org/web/20160313113020/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“Free Edition Landing Page in Tax Year 2015”). 

K-11 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 298 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-9 

TurboTax Free Edition Landing Page in TY 2015 (continued)14,15 

14 Free Edition Landing Page in Tax Year 2015. 

15 There were 106 more forms listed under “Other Tax Forms and Schedules.” 

K-12 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 299 of 334 * PUBLIC *; PUBLIC

 

B. TY 2016 

Figure K-10 

TurboTax Free Edition Landing Page in TY 201616 

16 “Free Edition Landing Page in Tax Year 2016,” TurboTax, 

https://web.archive.org/web/20170126075134/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“Free Edition Landing Page in Tax Year 2016”). 

K-13 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 300 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-11 

TurboTax Free Edition Landing Page in TY 2016 (continued)17,18 

17 Free Edition Landing Page in Tax Year 2016. 

18 There were 107 more forms listed under “Other Tax Forms and Schedules.” 

K-14 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 301 of 334 * PUBLIC *; PUBLIC

 

C. TY 2017 

Figure K-12 

TurboTax Free Edition Landing Page in TY 201719 

19 “Free Edition Landing Page in Tax Year 2017,” TurtboTax, 

https://web.archive.org/web/20180102211454mp_/https://turbotax.intuit.com/personal-taxes/online/freeedition.jsp (“Free Edition Landing Page in Tax Year 2017”). 

K-15 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 302 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-13 

TurboTax Free Edition Landing Page in TY 2017 (continued)20,21 

20 Free Edition Landing Page in Tax Year 2017. 

21 There were 107 more forms listed under “Other Tax Forms and Schedules.” 

K-16 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 303 of 334 * PUBLIC *; PUBLIC

 

 

D. TY 2018 

Figure K-14 

TurboTax Free Edition Landing Page in TY 201822 

22 “Free Edition Landing Page in Tax Year 2018,” TurboTax, 

https://web.archive.org/web/20190201035237mp_/https://turbotax.intuit.com/personal-taxes/online/freeedition.jsp (“Free Edition Landing Page in Tax Year 2018”). 

K-17 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 304 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-15 

TurboTax Free Edition Landing Page in TY 2018 (continued)23,24 

23 Free Edition Landing Page in Tax Year 2018. 

24 There were 107 more forms listed under “Other Tax Forms and Schedules.” 

K-18 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 305 of 334 * PUBLIC *; PUBLIC

 

 

E. TY 2019 

Figure K-16 

TurboTax Free Edition Landing Page in TY 201925,26 

25 “Free Edition Landing Page in Tax Year 2019,” TurboTax, 

https://web.archive.org/web/20200129212202/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“Free Edition Landing Page in Tax Year 2019”). 

26 The TY 2019 Free Edition Landing Page included the same “Tax Forms” button as in prior years, but the 

version available through the Wayback Machine was not functional and therefore is not included here. 

K-19 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 306 of 334 * PUBLIC *; PUBLIC

 

 

F. TY 2020 

Figure K-17 

TurboTax Free Edition Landing Page in TY 202027, 28 

27 “Free Edition Landing Page in Tax Year 2020,” TurboTax, 

https://web.archive.org/web/20210126032910/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“Free Edition Landing Page in Tax Year 2020”). 

28 The TY 2020 Free Edition Landing Page included the same “Tax Forms” button as in prior years, but the 

version available through the Wayback Machine was not functional and therefore is not included here. 

K-20 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 307 of 334 * PUBLIC *; PUBLIC

 

 

 

III. PRODUCTS & PRICING PAGE 

A. TY 2015 

Figure K-18 

Products & Pricing Page in TY 201529,30 

29 “Products & Pricing Page in Tax Year 2015,” TurboTax, 

https://web.archive.org/web/20160218054940/https://turbotax.intuit.com/personal-taxes/online/ (“Products & 

Pricing Page in Tax Year 2015”). 

30 The table continued with 12 additional rows showing additional product features that were not available with 

Federal Free Edition but were available for Deluxe, Premier, and/or Home & Business. 

K-21 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 308 of 334 * PUBLIC *; PUBLIC

 

 

B. TY 2016 

Figure K-19 

Products & Pricing Page in TY 201631,32 

31 “Products & Pricing Page in Tax Year 2016,” TurboTax, 

https://web.archive.org/web/20170125154641mp_/https://turbotax.intuit.com/personal-taxes/online/ (“Products 

& Pricing Page in Tax Year 2016”). 

32 The table continued with 13 additional rows showing additional product features that were not available with 

Federal Free Edition but were available for Deluxe, Premier, and/or Home & Business. 

K-22 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 309 of 334 * PUBLIC *; PUBLIC

 

 

C. TY 2017 

Figure K-20 

Products & Pricing Page in TY 201733,34 

33 “Products & Pricing Page in Tax Year 2017,” TurboTax, 

https://web.archive.org/web/20180105034339/https://turbotax.intuit.com/personal-taxes/online/ (“Products & 

Pricing Page in Tax Year 2017”). 

34 Below the “More Details” panel, the Products & Pricing Page included a list of product features included in 

each product. 

K-23 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 310 of 334 * PUBLIC *; PUBLIC

 

 

D. TY 2018 

Figure K-21 

Products & Pricing Page in TY 201835,36 

35 “Products & Pricing Page in Tax Year 2018,” TurboTax, 

https://web.archive.org/web/20190126174512mp_/https://turbotax.intuit.com/personal-taxes/online/ (“Products 

& Pricing Page in Tax Year 2018”). 

36 Below the “More Details” panel, the Products & Pricing Page included a list of product features included in 

each product. 

K-24 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 311 of 334 * PUBLIC *; PUBLIC

 

 

E. TY 2019 

Figure K-22 

Products & Pricing Page in TY 201937,38 

37 “Products & Pricing Page in Tax Year 2019,” TurboTax, 

https://web.archive.org/web/20201101232358/https://turbotax.intuit.com/personal-taxes/online/ (“Products & 

Pricing Page in Tax Year 2019”). 

38 Below the “More Details” panel, the Products & Pricing Page included a list of product features included in 

each product. 

K-25 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 312 of 334 * PUBLIC *; PUBLIC

 

 

F. TY 2020 

Figure K-23 

Products & Pricing Page in TY 202039,40 

39 “Products & Pricing Page in Tax Year 2020,” TurboTax, 

https://web.archive.org/web/20210126091057mp_/https://turbotax.intuit.com/personal-taxes/online/live/ 

(“Products & Pricing Page in Tax Year 2020”). 

40 Below the “More Details” panel, the Products & Pricing Page included a list of product features included in 

each product. 

K-26 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 313 of 334 * PUBLIC *; PUBLIC

K-27 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 314 of 334 * PUBLIC *; PUBLIC

 

IV. SIMPLE RETURNS POP-UP 

A. TY 2015 

Figure K-24 

“AbsoluteZero” Pop-up TY 201541 

41 “‘AbsoluteZero’ pop-up in 2015,” TurboTax, 

https://web.archive.org/web/20160313113020/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“‘AbsoluteZero’ pop-up in 2015”). 

K-28 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 315 of 334 * PUBLIC *; PUBLIC

 

Figure K-25 

“AbsoluteZero” Pop-up TY 2015 (continued)42 

42 ‘AbsoluteZero’ pop-up in 2015. 

K-29 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 316 of 334 * PUBLIC *; PUBLIC

 

Figure K-26 

“AbsoluteZero” Pop-up TY 2015 (continued)43 

43 ‘AbsoluteZero’ pop-up in 2015. 

K-30 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 317 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-27 

“AbsoluteZero” Products & Pricing Page Pop-up TY 201544,45 

44 “‘AbsoluteZero’ Products & Pricing Page Pop-up TY 2015,” TurboTax, 

https://web.archive.org/web/20160218054940/https://turbotax.intuit.com/personal-taxes/online/ 

(“‘AbsoluteZero’ Products & Pricing Page Pop-up TY 2015”). 

45 The pop-up appears above the Federal Free Edition column when selected attributes are input that lead to a 

recommendation to use Federal Free Edition. 

K-31 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 318 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-28 

“AbsoluteZero” Products & Pricing Page Pop-up TY 2015 (continued)46,47 

46 ‘AbsoluteZero’ Products & Pricing Page Pop-up TY 2015. 

47 The pop-up appears above the Federal Free Edition column when selected attributes are input that lead to a 

recommendation to use Federal Free Edition. 

K-32 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 319 of 334 * PUBLIC *; PUBLIC

 

B. TY 2016 

Figure K-29 

“No catch, here’s why” Pop-up TY 201648 

48 “‘No catch, here’s why’ pop-up TY 2016,” TurboTax, 

https://web.archive.org/web/20170121153604/https://turbotax.intuit.com/ (“‘No catch, here’s why’ pop-up TY 

2016”). 

K-33 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 320 of 334 * PUBLIC *; PUBLIC

 

Figure K-30 

“No catch, here’s why” Pop-up TY 2016 (continued)49 

49 ‘No catch, here’s why’ pop-up TY 2016. 

K-34 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 321 of 334 * PUBLIC *; PUBLIC

 

Figure K-31 

“No catch, here’s why” Pop-up TY 2016 (continued)50 

50 ‘No catch, here’s why’ pop-up TY 2016. 

K-35 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 322 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-32 

“AbsoluteZero” Pop-up TY 201651,52 

51 “‘AbsoluteZero’ pop-up in 2016,” TurboTax, 

https://web.archive.org/web/20170126075134/https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp 

(“‘AbsoluteZero’ pop-up in 2016”). 

52 An identical pop-up appears after clicking on the “AbsoluteZero” link on the Products & Pricing Page. That 

pop-up appears above the Federal Free Edition column when selected attributes are input that lead to a 

recommendation to use Federal Free Edition. 

K-36 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 323 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-33 

“AbsoluteZero” Pop-up TY 2016 (continued)53,54 

53 ‘AbsoluteZero’ pop-up in 2016. 

54 An identical pop-up appears after clicking on the “AbsoluteZero” link on the Products & Pricing Page. That 

pop-up appears above the Federal Free Edition column when selected attributes are input that lead to a 

recommendation to use Federal Free Edition. 

K-37 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 324 of 334 * PUBLIC *; PUBLIC

 

 

C. TY 2017 

Figure K-34 

“See why it’s free” Pop-up TY 201755,56 

55 “‘See why it’s free’ pop-up TY 2017,” TurboTax, 

https://web.archive.org/web/20180105033618/https://turbotax.intuit.com/ (“‘See why it’s free’ pop-up TY 

2017”). 

56 An identical pop-up appears after clicking on the “See why it’s free,” “AbsoluteZero,” and “pay absolutely 

nothing” links on the Products & Pricing Page and the Free Edition Landing Page. 

K-38 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 325 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-35 

“See why it’s free” Pop-up TY 2017 (continued)57,58 

57 ‘See why it’s free’ pop-up TY 2017. 

58 An identical pop-up appears after clicking on the “See why it’s free,” “AbsoluteZero,” and “pay absolutely 

nothing” links on the Products & Pricing Page and the Free Edition Landing Page. 

K-39 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 326 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-36 

“1040EZ/1040A” Pop-Up TY 201759,60 

59 “‘1040EZ/1040A’ pop-up TY 2017,” TurboTax, 

https://web.archive.org/web/20180105034339/https://turbotax.intuit.com/personal-taxes/online/ 

(“‘1040EZ/1040A’ pop-up TY 2017”). 

60 There were two instances on the Products & Pricing Page where hovering the mouse over “1040EZ/1040A” 

provided customers with a hover-over description of those tax forms and indications of whether they would 

likely qualify for TurboTax Free Edition, rather than the full Simple Returns Pop-up. 

K-40 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 327 of 334 * PUBLIC *; PUBLIC

 

 

D. TY 2018 

Figure K-37 

“See why it’s free” Pop-up TY 201861,62 

61 “‘See why it’s free’ pop-up TY 2018,” TurboTax, 

https://web.archive.org/web/20190128061106/https://turbotax.intuit.com/ (“‘See why it’s free’ pop-up TY 

2018”). 

62 An identical pop-up appears after clicking on the “See why it’s free” links on the Products & Pricing Page and 

the Free Edition Landing Page. 

K-41 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 328 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-38 

“See why it’s free” Pop-up TY 2018 (continued)63,64 

63 ‘See why it’s free’ pop-up TY 2018. 

64 An identical pop-up appears after clicking on the “See why it’s free” links on the Products & Pricing Page and 

the Free Edition Landing Page. 

K-42 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 329 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-39 

“Simple tax returns” Pop-up in TY 201865,66 

65 “‘Simple tax returns’ pop-up TY 2018,” TurboTax, 

https://web.archive.org/web/20190126174512mp_/https://turbotax.intuit.com/personal-taxes/online/ (“‘Simple 

tax returns’ pop-up TY 2018”). 

66 An identical pop-up appears after clicking on the “simple tax return” link on the Products & Pricing Page and 

the “Simple tax returns” link on the Free Edition Landing Page. 

K-43 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 330 of 334 * PUBLIC *; PUBLIC

 

 

E. TY 2019 

Figure K-40 

“Simple tax returns” Pop-up TY 201967,68 

67 “‘Simple tax returns’ pop-up TY 2019,” TurboTax, 

https://web.archive.org/web/20200202081516/https://turbotax.intuit.com/ (“‘Simple tax returns’ pop-up TY 

2019”). 

68 An identical pop-up appears after clicking on the “Simple tax returns,” “simple tax return,” and “simple federal 

and state tax returns” links on the Products & Pricing Page and the Free Edition Landing Page. 

K-44 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 331 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-41 

“Simple tax returns” Pop-up TY 2019 (continued)69,70 

69 ‘Simple tax returns’ pop-up TY 2019. 

70 An identical pop-up appears after clicking on the “Simple tax returns,” “simple tax return,” and “simple federal 

and state tax returns” links on the Products & Pricing Page and the Free Edition Landing Page. 

K-45 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 332 of 334 * PUBLIC *; PUBLIC

 

 

F. TY 2020 

Figure K-42 

“Simple tax returns” Pop-up TY 202071,72 

71 “‘Simple tax returns’ pop-up TY 2020,” TurboTax, 

https://web.archive.org/web/20210126000145/https://turbotax.intuit.com/ (“‘Simple tax returns’ pop-up TY 

2020”). 

72 An identical pop-up appears after clicking on the “For simple tax returns only,” “simple tax return only,” 

“simple federal and state tax returns only,” and “simple tax return” links on the Products & Pricing Page and the 

Free Edition Landing Page. 

K-46 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 333 of 334 * PUBLIC *; PUBLIC

 

 

Figure K-43 

“Simple tax returns” Pop-up TY 2020 (continued)73,74 

73 ‘Simple tax returns’ pop-up TY 2020. 

74 An identical pop-up appears after clicking on the “For simple tax returns only,” “simple tax return only,” 

“simple federal and state tax returns only,” and “simple tax return” links on the Products & Pricing Page and the 

Free Edition Landing Page. 

K-47 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/24/2023 | Document No. 607038 | PAGE Page 334 of 334 * PUBLIC *; 

 

 

 

 

PUBLIC

CERTIFICATE OF SERVICE 

On February 24, 2023, I caused the foregoing to be filed electronically using the FTC’s EFiling system, which will send notification of such filing to: 

April Tabor 

Office of the Secretary 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Suite CC-5610 

Washington, DC 20580 

ElectronicFilings@ftc.gov 

The Honorable D. Michael Chappell 

600 Pennsylvania Ave., NW, Rm. H-110 

Washington, DC 20580 

On February 24, 2023, I also caused the foregoing to be served via email on: 

Roberto Anguizola 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: ranguizola@ftc.gov 

Tel: (202) 326-3284 

James Evans 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: jevans1@ftc.gov 

Tel: (202) 326-2026 

Counsel Supporting the Complaint 

April Tabor 

Office of the Secretary 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Suite CC-5610 

Washington, DC 20580 

ElectronicFilings@ftc.gov 

Rebecca Plett 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: rplett@ftc.gov 

Tel: (202) 326-3664 

Sara Tonnesen 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: stonnesen@ftc.gov 

Tel: (202) 326-2879 

The Honorable D. Michael Chappell 

Administrative Law Judge 

600 Pennsylvania Ave., NW, Rm. H-110 

Washington, DC 20580 

/s/ Derek Woodman 

Derek Woodman