FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 1 of 65 * PUBLIC *; 

UNITED STATES OF AMERICA 

FEDERAL TRADE COMMISSION 

OFFICE OF ADMINISTRATIVE LAW JUDGES 

PUBLIC

In the Matter of: 

Docket No. 9408 Intuit Inc., a corporation. 

RESPONDENT INTUIT INC.’S MOTION FOR 

IN CAMERA REVIEW OF CERTAIN TRIAL EXHIBITS 

Pursuant to 16 C.F.R. §3.45(b), and the First Revised Scheduling Order entered in this 

matter, Respondent Intuit Inc. respectfully moves for in camera treatment of confidential and 

competitively sensitive information on Complaint Counsel’s and Intuit’s final proposed exhibit 

lists served on December 16, 2022, and January 13, 2023, respectively.

1 Those documents are 

identified in Attachment A, and copies of those documents have been provided along with the 

motion. As explained here and in the accompanying declaration of Jack Rubin, Vice President, 

Marketing, Partnerships & Advertising Operations at Intuit, the public disclosure of this 

information “will likely result in a clearly defined, serious injury” to Intuit. 16 C.F.R. §3.45(b). 

I. LEGAL STANDARD 

Under 16 C.F.R. §3.45(b), in camera treatment of trial exhibits is permitted when “public 

disclosure will likely result in a clearly defined, serious injury” to the company requesting in 

camera treatment or if the material “constitutes sensitive personal information.” 16 C.F.R. 

§3.45(b). To show a “clearly defined, serious injury,” applicants must show, by affidavit or 

1

 Intuit reserves the right to seek in camera treatment of any exhibits subsequently added to the 

exhibit lists. 

1 
 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 2 of 65 * PUBLIC *; PUBLIC

declaration, “that the information concerned is sufficiently secret and sufficiently material to their 

business that disclosure would result in serious competitive injury.” Altria Grp., Inc., and Juul 

Labs, Inc., No. 9393, 2021 WL 2258803, at *2 (F.T.C. May 19, 2021). 

A court considers the following factors to determine whether information is sufficiently 

secret or material to warrant in camera treatment: (1) the extent to which the information is known 

outside of the business; (2) the extent to which it is known by employees and others involved in 

the business; (3) the extent of measures taken to guard the secrecy of the information; (4) the value 

of the information to the business and to its competitors; (5) the amount of effort or money 

expended in developing the information; and (6) the ease or difficulty with which the information 

could be properly acquired or duplicated by others. Bristol-Meyers Co., 90 F.T.C. 455, 456-457 

(1977). Once an applicant makes a clear showing of a clearly defined serious injury, the 

importance of the information in explaining the rationale of an FTC decision is the “principal 

countervailing consideration weighing in favor of disclosure.” See Altria Grp., Inc., 2021 WL 

2258803, at *2. 

In camera treatment may be appropriate for trade secrets, such as secret formulas, 

processes, secret technical information, or information that is privileged. H. P. Hood & Sons, Inc., 

58 F.T.C. 1184 (1961). In camera treatment may also be appropriate for business plans, marketing 

plans, and sales documents. See Otto Bock Healthcare N. Am., Inc., A Corp., Respondent., No. 

9378, 2018 WL 3491602, at *2 (F.T.C. July 2, 2018). In addition, material that includes “sensitive 

personal information,” including an individual’s taxpayer identification number, financial account 

number, and date of birth, should be placed in camera. 16 C.F.R. §3.45(b). 

Although there is a presumption that in camera treatment will not be accorded to 

information that is three or more years old, applicants can overcome this presumption by providing 

2 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 3 of 65 * PUBLIC *; 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 4 of 65 * PUBLIC *; PUBLIC

Sensitive Personal Information ¶19 Indefinite 

A. Trade Secrets and Product Development 

Trade secrets such as secret formulas, processes, and other secret technical information, 

or privileged information warrant in camera treatment. Altria Grp., 2021 WL 2258803, at *2; 

Gen. Foods Corp., 95 F.T.C. 352, 352 (1980). The documents in this category (detailed in 

Attachment A) reveal how Intuit tests and evaluates new TurboTax features and the results of 

those tests, the metrics Intuit uses to track effectiveness and profitability of its products, as well 

as metrics related to the success of Intuit’s marketing. The information in these documents also 

include customer usage of TurboTax products and an analysis of the financial effect of certain 

business decisions. 

This information is competitively sensitive, and as such, Intuit endeavors to guard this 

information as highly confidential and limits access to these documents to key Intuit employees. 

Although some of the documents identified in this category are dated earlier than 2020, the use 

of these trade secrets is ongoing, and the information remains confidential. Intuit uses the 

information to develop and implement the company’s business strategy. 

Public disclosure of Intuit’s trade secrets would harm Intuit by allowing competitors the 

opportunity to replicate Intuit’s products, evaluative methodologies and design strategies, and 

devise commercial strategies to compete with Intuit now and in the future, placing Intuit at a 

competitive disadvantage. Because Intuit would experience a clearly defined, serious injury if its 

trade secrets and product developments plans were publicly disclosed, Intuit respectfully requests 

ten years of protection for these documents. 

4 
 

 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 5 of 65 * PUBLIC *; PUBLIC

B. Financial Data 

The documents in this category depict detailed information about Intuit’s revenues, 

expenses, profits, losses, and other financial metrics that are not publicly reported. Documents in 

this category include data about the number of tax returns filed using specific TurboTax 

products, Intuit’s comprehensive customer purchase records, and financial and revenue 

projections. This detailed information is not publicly disclosed, and only employees whose 

professional duties require this information have access to this material. Intuit expends great 

time, money, and effort to protect this financial data in the ordinary course of business and relies 

on it in making strategic business decisions. Although there are some documents in this category 

that pre-date 2020, the use of the information in these documents remains confidential and 

continue to impact Intuit’s current business strategy. 

Courts have acknowledged that documents that include financial data or “financial 

metrics” may cause serious injury to a company warranting in camera treatment. See Altria 

Grp., 2021 WL 2258803, at *5 (protecting financial data that is fundamental to company’s 

operations); 1-800 Contacts, Inc., 2017 FTC LEXIS 55, *9 (Apr. 4, 2017) (documents containing 

“financial metrics” accorded in camera treatment). 

Disclosure of Intuit’s financial data would cause serious injury to Intuit. Competitors and 

other third parties would gain insight about Intuit’s financial health and business strategies, 

including revenue impacts associated with particular customer segments. Disclosure of Intuit’s 

confidential financial and business would also allow competitors to identify Intuit’s customer 

base to which they could market competing products. This would give competitors an unfair 

advantage against Intuit and allow competitors to undermine Intuit’s competitive standing. 

Because the disclosure of confidential financial data would cause a clearly defined, serious injury 

to Intuit, Intuit requests in camera treatment of this information for five years. 

5 
 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 6 of 65 * PUBLIC *; PUBLIC

C. Sales and Marketing Strategy 

Information relating to Intuit’s sales, marketing and advertising strategies, including 

Intuit’s reasons for making key decisions about the marketing and promotion of its products and 

the process by which Intuit reaches those decisions, should be protected. See Benco Dental 

Supply Co., 2018 WL 5292624, at *4 (F.T.C. Oct. 11, 2018) (granting in camera treatment of 

information relating to “sales, non-public pricing, rebates, discounts and member feedback,” as 

well as strategic business plans); see also Otto Bock, 2018 WL 3491602, at *2 (identifying 

“marketing plans” and “sales documents” as documents that may receive in camera treatment). 

Specifically, documents in this category reveal highly confidential internal business and 

marketing strategies and information underlying those strategies, including metrics and tools 

deployed by Intuit to track customer usage of its products and product performance that are 

currently in use by Inuit and central to the development of the company’s business and 

marketing strategies. 

Although some of the documents in this category are older than three years, the 

information in these documents reveal methods Intuit still uses to evaluate customer satisfaction. 

Intuit also continues to utilize the marketing strategies revealed in these documents, and they 

remain confidential. 

If this information is publicly disclosed, Intuit’s competitors would gain direct insight 

into Intuit’s marketing strategies and the process by which Intuit reaches key decisions related to 

sales and marketing, and it would allow competitors to counter Intuit’s marketing techniques. 

Competitors could use this information to revise their own sales and marketing strategy to better 

compete with Intuit, placing Intuit at a competitive disadvantage. Intuit respectfully request in 

camera treatment of documents containing sales and marketing strategy for five years. See 

6 
 

 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 7 of 65 * PUBLIC *; PUBLIC

Meta, No. 9411, 2022 WL 18273876, at *2 (F.T.C. December 23, 2022) (“Five years of in 

camera treatment is routinely granted for ... marketing strategies.”). 

D. Pricing and Pricing Strategy 

Confidential information relating to Intuit’s prices and pricing strategies also warrants in 

camera treatment. See, e.g., 1-800 Contacts, 2017 FTC LEXIS 55, at *4-5 (protecting 

documents containing information on non-party’s “pricing, competitive position, marketing and 

bidding strategies, and internal analyses of customer demographics and buying patterns”). 

Documents in this category include non-public pricing information and information about 

Intuit’s pricing strategy, including Intuit’s internal analyses of customer demographics and 

buying patterns. Although some of the information here is more than three years old, Intuit still 

uses this information in making strategic business decisions. 

Disclosure of Intuit’s confidential pricing information would give competitors insight 

into Intuit’s pricing methods and strategies, and Intuit’s customer base. Disclosure of this 

pricing information would allow Intuit’s competitors to undermine Intuit’s business strategy or to 

identify segments of Intuit’s customer base to which they could market competing products. 

Intuit respectfully requests that this Court grants in camera treatment for documents in this 

category for five years. 

E. Business Strategy/Strategic Initiatives 

Intuit seeks to keep documents identifying its business strategies and strategic initiatives 

confidential. These confidential documents contain information relating to Intuit’s business 

model, its revenue and market-share goals, and evaluate TurboTax’s position relative to its 

competitors. It also includes Intuit’s internal business strategy, including future plans and 

strategy goals relating to Intuit’s free and paid commercial products as well as specific metrics 

and methods used by Intuit to track the effectiveness and profitability of its products. 

7 
 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 8 of 65 * PUBLIC *; PUBLIC

Documents within this category warrant in camera treatment. See Benco Dental, 2018 FTC 

LEXIS 156, at *23 (granting in camera treatment for “strategic business plans”); 1-800 Contacts, 

2017 FTC LEXIS 55, at *9 (granting in camera treatment of “evaluations of market factors, 

market risks, company advantages, company disadvantages, and company risks, and which also 

review future strategic plans, including financial metrics, customer and supplier data, and market 

growth indicators”); McWane, 2012 FTC LEXIS 143, at *7-8 (August 17, 2012) (protecting 

documents containing “business strategies and negotiating strategies”). 

Intuit has dedicated huge amounts of time, money, and energy in developing business 

strategies, pricing, innovation, and products. Many of Intuit’s business strategies are currently in 

use, despite being dated over three years ago. As such, disclosure of this information could 

result in serious injury to Intuit because it would reveal Intuit’s internal analyses of its business, 

including its strengths and weaknesses. Competitors and third parties could use this information 

to competitively disadvantage Intuit, such as replicating Intuit’s business strategies or using the 

confidential information to harm Intuit’s future initiatives. Intuit requests that this Court grant in 

camera treatment of these documents for five years. 

F. Regulatory Strategy 

Intuit’s confidential information reflecting interactions with governmental entities and 

regulatory strategy also warrants in camera treatment. See Altria Grp., 2021 WL 2258803, at *5. 

The documents in this category concern highly confidential regulatory strategy, including 

strategies for working with various government entities and central to the development of the 

company’s regulatory strategy. Although some of these documents are dated earlier than 2020, 

the use of these regulatory strategies is ongoing and remains confidential. 

If Intuit’s confidential information relating to its regulatory strategy gets disclosed, 

competitors would gain detailed insight into Intuit’s regulatory strategy and could revise their 

8 
 

 

 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 9 of 65 * PUBLIC *; PUBLIC

own strategies based on that information. Competitors could also exploit this information and 

use it to competitively harm Intuit. Intuit respectfully requests that this Court grant in camera 

treatment of documents containing confidential information of its regulatory strategy for five 

years. 

G. Arbitration Documents 

Intuit seeks in camera treatment of documents on its exhibit list pertaining to arbitration. 

These documents include Intuit’s settlement agreements and associated releases with several 

consumers which remain confidential. Many of the agreements expressly require that the 

agreements remain confidential, along with other information from the arbitration proceedings. 

If this information were released, it would violate the agreements and the protective orders in the 

arbitration proceedings and seriously injure Intuit and the consumers involved. These documents 

also contain consumers’ sensitive personal information, including names, contact information, 

date of birth, and citizenship status. Intuit therefore requests that these documents remain in 

camera for five years. 

H. IRS Free File Documents 

Intuit confidential information concerning the IRS Free File Program also warrants in 

camera treatment. The documents in this category are internal communications, presentations, 

and reports related to the IRS Free File Program that, either in whole or in part, contain highly 

sensitive and competitive information pertaining to strategic initiatives, financial data, regulatory 

strategy, sales and marketing strategy and trade secrets and product development. Each of the 

documents in this category are also addressed in one of the categories identified above, and thus 

in camera status is appropriate even setting aside that the documents relate to the Free File 

program. Those justifications for in camera treatment are reinforced by the fact that the Free 

File-related information is wholly irrelevant to Complaint Counsel’s claim. Intuit exited the IRS 

9 
 

 

 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 10 of 65 * PUBLIC *; PUBLIC

Free File program in 2021. This proceeding concerns only Intuit’s commercial free marketing 

and has nothing to do with its prior participation in the IRS program. See Compl. ¶¶119-122. 

The Commission therefore has no interest in ensuring that those irrelevant documents are made 

public, whereas Intuit reasonably seeks to protect its confidential information. 

I. Sensitive Personal Information 

Finally, documents containing “sensitive personal information” should be placed in 

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

including “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. Intuit’s 

documents in this category are spreadsheets that reveal consumer names and taxpayers’ 

information. These documents therefore warrant indefinite in camera treatment. 

III. CONCLUSION 

Intuit respectfully requests that its Motion be granted. 

Dated: February 10, 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. 

1875 Pennsylvania Ave NW New York, NY 10007 

Washington, DC 20006 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 

10 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 11 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 12 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 13 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 14 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 15 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 16 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 17 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 18 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 19 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 20 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 21 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 22 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 23 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 24 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 25 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 26 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 27 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 28 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 29 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 30 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 31 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 32 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 33 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 34 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 35 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 36 of 65 * PUBLIC *; 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 37 of 65 * PUBLIC *; 
 

 

 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 38 of 65 * PUBLIC *; 

UNITED STATES OF AMERICA 

FEDERAL TRADE COMMISSION 

OFFICE OF ADMINISTRATIVE LAW JUDGES 

PUBLIC

In the Matter of: Docket No. 9408 

Intuit Inc., a corporation. 

DECLARATION OF JACK RUBIN IN SUPPORT OF 

INTUIT INC.’S MOTION FOR IN CAMERA TREATMENT OF DOCUMENTS 

I, Jack Rubin, declare as follows: 

1. Since 2018, I have served as Vice President in the Consumer Group at Intuit. 

Since June 2021, I have served as Vice President, Marketing, Partnerships & Advertising 

Operations at Intuit. From March 2020 to June 2021, I served as Vice President, Business 

Practices and Strategy at Intuit. And from 2018 to March 2020, I served as Vice President, 

Marketing at Intuit. 

2. I submit this declaration in support of Intuit’s Motion for In Camera Treatment of 

Documents. 

3. Intuit seeks in camera treatment of exhibits or portions of exhibits included on 

either Intuit’s exhibit list or Complaint Counsel’s exhibit list. Those exhibits are identified 

herein and in Attachment A to Intuit’s Motion for In Camera Treatment of Documents. 

4. Given my years of experience at Intuit, I have personal knowledge of the 

information contained in the exhibits discussed in this declaration, their competitive significance 

to Intuit, and the confidential treatment they obtain at Intuit. Based on my review of the exhibits 

and conversations with individuals who reviewed the documents at my direction, my knowledge 

1 
 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 39 of 65 * PUBLIC *; PUBLIC

of Intuit’s business, my familiarity with the confidential nature of Intuit’s business and its 

information and documents, and my understanding of the highly competitive industry that Intuit 

operates within, I attest that the public disclosure and dissemination of the exhibits or portions of 

exhibits identified in this declaration and Attachment A to Intuit’s Motion for In Camera 

Treatment of Documents would result in substantial injury to Intuit. 

5. Intuit treats the information and documents for which it seeks in camera treatment 

as confidential and limits its disclosure to Intuit employees or agents that need to know the 

information to perform their work on behalf of the company. Intuit also takes reasonable steps to 

protect its network and otherwise limit access to this information. 

6. As explained in greater detail below, the exhibits identified below and in 

Attachment A contain confidential information regarding Intuit’s financial data, pricing and 

pricing strategy, sales and marketing strategy, trade secrets and product development, business 

strategy and strategic initiatives, and/or regulatory strategy. They also include confidential 

information relating to Intuit’s arbitrations with consumers and the IRS Free File program. 

7. Disclosing this confidential information would allow Intuit’s competitors to 

review and replicate Intuit’s proprietary business methods for their own use and would allow 

Intuit’s competitors to gain key insight into Intuit’s internal business strategy and competitive 

decision making. Disclosing this information would also give Intuit’s competitors direct insight 

into how Intuit measures the success of its business and, by disclosing how these metrics are 

used as part of business analysis and strategic planning, would allow competitors to better 

position themselves to counter Intuit’s business strategy. Intuit’s competitors could also use the 

confidential data regarding revenue Intuit received from specific groups of consumers to 

undermine Intuit’s business strategy or to identify segments of Intuit’s customer base to which 

2 
 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 40 of 65 * PUBLIC *; PUBLIC

they could market competing products. Because the online tax preparation industry is extremely 

competitive, with some of Intuit’s competitors running advertisements that mention Intuit’s 

products and pricing by name, Intuit’s competitors would likely exploit this information for their 

own gain. The public disclosure of this information thus would substantially prejudice Intuit by 

causing the company irreparable competitive and financial harm. 

8. The motion for in camera treatment is narrowly tailored to protect Intuit’s 

confidential information. 

9. Intuit has grouped the exhibits on the parties’ respective exhibit lists into the 

following categories, by document type: 

a. Internal Intuit Data 

b. Internal Intuit White Papers, Creative Briefs, Strategy Documents, and 

Other Reports 

c. Internal Intuit Emails 

d. Internal Intuit Presentations 

e. Internal Intuit Messaging 

f. Depositions and Other Litigation Documents 

10. Intuit has further grouped the confidential information contained within those 

document types into the following categories, each of which represent a category of confidential 

and competitively sensitive information: 

a. Financial Data 

b. Pricing and Pricing Strategy 

c. Sales and Marketing Strategy 

d. Trade Secrets and Product Development 

3 
 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 41 of 65 * PUBLIC *; PUBLIC

e. Business Strategy/Strategic Initiatives 

f. Regulatory Strategy 

11. Intuit has also identified confidential documents relating to arbitrations with 

consumers, specifically non-public arbitration decisions, confidential settlement agreements 

relating to arbitrations, and sensitive consumer releases related to arbitrations. Disclosure of 

these documents would violate the contractual terms of the settlement agreements and the 

protective orders in the arbitration proceedings, injuring both Intuit and the consumers. 

12. Moreover, Intuit has identified confidential information in documents that relate 

in whole or in part to the IRS Free File program. In addition to those documents containing 

confidential information that warrants in camera treatment, those documents are wholly 

irrelevant to Intuit’s marketing of its commercial free product that is the focus of this proceeding. 

13. Many exhibits within the different document types include more than one 

category of confidential information and are therefore listed more than once. 

A. Internal Intuit Data 

14. Financial Data (2020 and Later). RX 106, 328, 571–576, and 812 are 

spreadsheets and other data compilations that contain information about revenue Intuit has 

received from customers, data about the number of tax returns filed using specific TurboTax 

products, and financial and revenue projections. Some documents in this category include 

comprehensive customer-purchase records. This information is non-public, and Intuit expends 

great time, money, and effort to protect this financial data in the ordinary course of business. 

Intuit also relies on this financial data in making strategic business decisions. If this confidential 

data was disclosed, Intuit’s competitors could use it to undermine Intuit’s business strategy or to 

identify segments of Intuit’s customer base to which they could market competing products. 

4 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 42 of 65 * PUBLIC *; PUBLIC

15. Financial Data (Pre-2020). RX 36 is a spreadsheet containing information about 

revenue Intuit has received from customers, data about the number of tax returns filed using 

specific TurboTax products, and financial and revenue projections. This information is nonpublic, and Intuit expends great time, money, and effort to protect this financial data in the 

ordinary course of business. Intuit also relies on this financial data in making strategic business 

decisions. Although this spreadsheet is more than three years old, the financial metrics it 

contains continue to be used by Intuit. 

16. Pricing and Pricing Strategy (2020 and Later). RX 819–823 are spreadsheets and 

other data compilations that contain non-public pricing information and information about 

Intuit’s pricing strategy, including internal analyses of customer demographics and buying 

patterns. Disclosure of this pricing information would allow Intuit’s competitors to identify 

revenue impacts associated with discrete customer segments and undercut Intuit’s competitive 

standing with respect to certain customer segments. 

17. Sales and Marketing Strategy (2020 and Later). GX 431–437, 444, 474–475, and 

660–661 and RX 579, 815–823, 825, and 1030 are spreadsheets and other data compilations 

evidencing Intuit’s marketing strategies. Those documents record Intuit interactions with 

consumers, divulge methods Intuit uses to track customer satisfaction and retention, and reveal 

metrics used to track the performance of advertising campaigns. If publicly disclosed, this 

information would give Intuit’s competitors direct insight into how Intuit measures the success 

of its marketing and would allow competitors to counter Intuit’s marketing techniques. 

18. Sales and Marketing Strategy (Pre-2020). GX 418–424 and 445 and RX 37 and 

1009 are spreadsheets and other data compilations evidencing Intuit’s marketing strategies. 

Those documents record Intuit interactions with consumers, divulge methods Intuit uses to track 

5 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 43 of 65 * PUBLIC *; PUBLIC

customer satisfaction and retention, and reveal metrics used to track the performance of 

advertising campaigns. If publicly disclosed, this information would give Intuit’s competitors 

direct insight into how Intuit measures the success of its marketing and would allow competitors 

to counter Intuit’s marketing techniques. Although these documents are more than three years 

old, they are competitively sensitive because they reveal methods Intuit still uses to evaluate 

customer satisfaction. 

19. Sensitive Personal Information. RX 121, 137, 146, 153, 157, 207, 223, 232, and 

239 contain information recording the tax history of TurboTax consumers who submitted 

complaints relied upon by the FTC during its investigation of Intuit. These spreadsheets contain 

consumer names and taxpayers’ information. Because this information relates to third parties’ 

financial and tax history, it reveals sensitive personal information and should be afforded 

indefinite in camera treatment. 

20. Trade Secrets and Product Development (2020 and Later). GX 431–437, 444, 

and 660–661 and RX 55 and 579 are spreadsheets and other data compilations that reveal how 

Intuit tests and evaluates new TurboTax features as well as the results of those tests. Their 

disclosure would be harmful to Intuit by allowing competitors to replicate Intuit’s evaluative 

methodologies and design strategies. 

21. Trade Secrets and Product Development (Pre-2020). RX 304 is a spreadsheet that 

reveals how Intuit tests and evaluates new TurboTax features as well as the results of those tests. 

Their disclosure would be harmful to Intuit by allowing competitors to replicate Intuit’s 

evaluative methodologies and design strategies. Although these exhibits predate 2020, the use of 

these trade secrets is ongoing and the information remains confidential. 

6 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 44 of 65 * PUBLIC *; PUBLIC

B. Internal Intuit White Papers, Creative Briefs, Strategy Documents, and 

Other Reports 

22. Business Strategy/Strategic Initiatives (2020 and Later). GX 396, 638, 639, and 

641 and RX 368, 811, and 814 are white papers, creative briefs, strategy documents, and other 

reports that discuss Intuit’s business model, its revenue and market-share goals, and evaluate 

TurboTax’s position relative to its competitors. Some of them also reveal TurboTax revenue and 

user numbers. Disclosure of these documents would allow Intuit’s competitors to replicate or 

counter its business strategies. 

23. Business Strategy/Strategic Initiatives (Pre-2020). GX 103, 428, and 642 and 

RX 49 and 804 are white papers, creative briefs, strategy documents, and other reports that 

discuss Intuit’s business model, its revenue and market-share goals, and evaluate TurboTax’s 

position relative to its competitors. Some of them also reveal TurboTax revenue and user 

numbers. Although these documents are more than three years old, the strategies they divulge 

are still being pursued by Intuit and their disclosure would allow Intuit’s competitors to replicate 

or counter its business strategies. 

24. Financial Data (2020 and Later). GX 396, 638, and 639 and RX 811 are internal 

Intuit reports, portions of which reveal Intuit’s financial strategies, non-public financial 

projections and data, as well as the confidential metrics and methods Intuit uses to make those 

projections. This information is non-public, and Intuit expends great time, money, and effort to 

protect this financial data in the ordinary course of business. Intuit also relies on this financial 

data in making strategic business decisions. If this confidential information were publicly 

disclosed, Intuit’s competitors would gain direct insight into Intuit’s financial health and 

business strategies and, by disclosing how Intuit’s confidential metrics are used as part of 

7 
 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 45 of 65 * PUBLIC *; PUBLIC

business analysis, would allow competitors to better position themselves to counter Intuit’s 

business strategy. 

25. Sales and Marketing Strategy (2020 and Later). GX 634, 635, 640, 641, 650, and 

654 and RX 365, 366, 368, 811, and 814 are white papers, creative briefs, strategy documents, 

and other reports that reveal highly confidential internal business and marketing strategy, 

including Intuit’s reasons for making key decisions about the marketing and promotion of its 

products and the process by which Intuit reached those decisions. If Intuit’s confidential 

marketing strategy and business metrics were disclosed, Intuit’s competitors would gain detailed 

insight into Intuit’s strategy and could revise their own business strategy to take advantage of 

that information. 

26. Sales and Marketing Strategy (Pre-2020). GX 4, 12, 413, 428, and 642 and RX 

34, 49, 804, and 1010 are strategy reports that reveals Intuit’s confidential marketing strategy, 

including methods for evaluating customer sentiment and the results of its consumer analysis 

continue to inform Intuit’s business practices. Disclosure of these documents would give Intuit’s 

competitors detailed insight into Intuit’s marketing strategies and goals. Although these exhibits 

are dated earlier than 2020, the use of these marketing strategies is ongoing, and the information 

remains confidential. If this confidential information were publicly disclosed, Intuit’s 

competitors would gain detailed insight into Intuit’s marketing strategies and metrics and could 

revise their own marketing strategies to take advantage of that information. 

27. Trade Secrets and Product Development (2020 and Later). GX 396 is a white 

paper containing highly confidential trade secrets, including the metrics Intuit uses to track the 

effectiveness and profitability of its products. By disclosing how confidential metrics are used as 

8 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 46 of 65 * PUBLIC *; PUBLIC

part of business analysis, this information would allow Intuit’s competitors to better position 

themselves to counter Intuit’s business strategy. 

28. Trade Secrets and Product Development (Pre-2020). GX 4, 12, 428 and 642 and 

RX 34 are strategy reports, portions of which contain highly confidential trade secrets including 

the metrics Intuit uses to track the effectiveness and profitability of its products. Although these 

exhibits predate 2020, the use of these trade secrets is ongoing and the information remains 

confidential. If this confidential information were publicly disclosed, Intuit’s competitors would 

gain detailed insight into Intuit’s business strategies and metrics and could revise their own 

business strategies to take advantage of that information. By disclosing how confidential metrics 

are used as part of business analysis, this information would allow Intuit’s competitors to better 

position themselves to counter Intuit’s business strategy. 

C. Internal Intuit Emails 

29. Business Strategy/Strategic Initiatives (2020 and Later). GX 393 and 443 are 

internal Intuit email communications, some of which contain accompanying internal 

presentations, regarding financial forecasts, market and consumer trends, and future initiatives. 

Portions of these exhibits discuss confidential business strategy relating to Intuit’s free and paid 

commercial products. The documents reveal Intuit’s internal business strategy, including future 

plans and strategy goals, relating to Intuit’s free and paid commercial products as well as specific 

metrics and methods used by Intuit to track the effectiveness and profitability of its products, and 

how those metrics are used as part of an analysis to shape future business decisions. If this 

confidential information were publicly disclosed, Intuit’s competitors would gain detailed insight 

into Intuit’s business strategies and metrics and could revise their own business strategies to take 

advantage of that information. 

9 
 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 47 of 65 * PUBLIC *; PUBLIC

30. Business Strategy/Strategic Initiatives (Pre-2020). GX 26, 72, 79, 107, 112–116, 

284, 297, 298, and 455 and RX 305 and 308 are internal Intuit email communications regarding 

financial forecasts, market and consumer trends, and future initiatives. The documents reveal 

Intuit’s internal business strategy, including future plans and strategy goals, relating to Intuit’s 

free and paid commercial products as well as specific metrics and methods used by Intuit to track 

the effectiveness and profitability of its products, and how those metrics are used as part of an 

analysis to shape future business decisions. Although these exhibits are dated earlier than 2020, 

the use of these business strategies is ongoing and the information remains confidential. If this 

confidential information were publicly disclosed, Intuit’s competitors would gain detailed insight 

into Intuit’s business strategies and metrics and could revise their own business strategies to take 

advantage of that information. 

31. Financial Data (2020 and Later). GX 658 is an internal Intuit email 

communication, which contains an accompanying internal presentation, regarding earnings 

results and financial forecasts. Portions of this exhibit discusses Intuit’s financial strategies, nonpublic financial projections and data, as well as the confidential metrics and methods Intuit uses 

to make those projections. This information is non-public, and Intuit expends great time, money, 

and effort to protect this financial data in the ordinary course of business. Intuit also relies on 

this financial data in making strategic business decisions. If this confidential information were 

publicly disclosed, Intuit’s competitors would gain direct insight into Intuit’s financial health and 

business strategies and, by disclosing how Intuit’s confidential metrics are used as part of 

business analysis, would allow competitors to better position themselves to counter Intuit’s 

business strategy. 

10 
 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 48 of 65 * PUBLIC *; PUBLIC

32. Financial Data (Pre-2020). GX 69–71, 81, 85, 92, 284, 297, 298, and 440 and 

RX 308 are internal Intuit email communications that discuss Intuit’s financial strategies, nonpublic financial projections and data, as well as the confidential metrics and methods Intuit uses 

to make those projections. These documents discuss and compare campaign performances, 

including revenue drivers, spending rates, and response rates. Although these email 

communications are dated earlier than 2020, the use of this non-public financial data is ongoing, 

and the information remains confidential. Intuit also relies on this financial data in making 

strategic business decisions. If this confidential information were publicly disclosed, Intuit’s 

competitors would gain detailed insight into Intuit’s financial metrics and could revise their own 

marketing strategies to take advantage of that information. 

33. Sales and Marketing Strategy (2020 and Later). GX 468, 469, 655 and 658 and 

RX 334 are internal Intuit email communications, some of which contain accompanying internal 

presentations, regarding advertisement spending allocations, go-to-market plans, market and 

consumer trends, consumer reviews, and other marketing strategies. Portions of these exhibits 

reveal confidential marketing strategy, including key marketing decisions, as well as metrics and 

tools deployed by Intuit to track customer usage of its products and product performance that are 

currently in use by Intuit and central to the development of the company’s business strategy. If 

this confidential information were publicly disclosed, Intuit’s competitors would gain detailed 

insight into Intuit’s business strategy and metrics and could revise their own business strategy to 

take advantage of that information. 

34. Sales and Marketing Strategy (Pre-2020). GX 26, 63, 67, 69–74, 83–85, 89, 92, 

100, 107, 110, 116, 290, 296, 297, 341, 414, 425, 427, 440, 454, 455, 463, 464, and 466 and RX 

28 and 307 are internal Intuit email communications regarding marketing strategy and consumer 

11 
 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 49 of 65 * PUBLIC *; PUBLIC

trends, including consumer testing results. Disclosure of these email communications would 

give Intuit’s competitors detailed insight into Intuit’s marketing strategies and goals. Although 

these email communications are dated earlier than 2020, the use of these marketing strategies is 

ongoing and the information remains confidential. If this confidential information were publicly 

disclosed, Intuit’s competitors would gain detailed insight into Intuit’s marketing strategies and 

metrics and could revise their own marketing strategies to take advantage of that information. 

35. Pricing and Pricing Strategy (2020 and Later). GX 395 is an internal Intuit email 

communication, which discusses Intuit’s pricing strategies and current financial trends used to 

inform those strategies. This information is non-public, and Intuit relies on it in making strategic 

business decisions. If this confidential information were publicly disclosed, Intuit’s competitors 

would gain direct insight into Intuit’s financial health and business strategies and, by disclosing 

how Intuit’s confidential metrics are used as part of business analysis, would allow competitors 

to better position themselves to counter Intuit’s business strategy. 

36. Pricing and Pricing Strategy (Pre-2020). GX 427 and RX 307 are internal Intuit 

email communications regarding business strategy and market trends. Portions of these exhibits 

reveal information concerning Intuit’s pricing strategy, specifically product usage by specific 

groups of customers, as well as tools deployed by Intuit to track customer usage of its products. 

This information is non-public, and Intuit relies on it in making strategic business decisions. 

Although these exhibits are dated earlier than 2020, the use of these pricing strategies is ongoing 

and the information remains confidential. If this confidential data was disclosed, Intuit’s 

competitors could use it to undermine Intuit’s business strategy or to identify segments of Intuit’s 

customer base to which they could market competing products. 

12 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 50 of 65 * PUBLIC *; PUBLIC

37. Regulatory Strategy (Pre-2020). GX 14–18, 20, 21, 24, 25, 29, 34, 35, 114, and 

115 are internal Intuit email communications regarding regulatory considerations. Portions of 

these exhibits concern highly confidential regulatory strategy, including strategies for working 

with various government entities that are currently in use by Intuit and central to the 

development of the company’s regulatory strategy. Although these exhibits are dated earlier 

than 2020, the use of these regulatory strategies is ongoing and the information remains 

confidential. If this confidential information was disclosed, Intuit’s competitors would gain 

detailed insight into Intuit’s regulatory strategy and could revise their own regulatory strategy to 

take advantage of that information. 

38. Trade Secrets and Product Development (2020 and Later). GX 393, 397, 440, 

655, and 658 and RX 334 are internal Intuit email communications, some of which contain 

accompanying internal presentations, regarding growth strategy, advertisement performance, 

product offerings, and business metrics. Portions of these exhibits contain highly confidential 

trade secrets including the metrics Intuit uses to track the success of its organic search marketing, 

the effectiveness and profitability of its products, customer usage of its products, and an analysis 

of the financial effect of certain business decisions. If this confidential information were 

publicly disclosed, Intuit’s competitors would gain detailed insight into Intuit’s business 

strategies and metrics and could revise their own business strategies to take advantage of that 

information. By disclosing how confidential metrics are used as a part of business analysis, this 

information would also allow Intuit’s competitors to better position themselves to counter 

Intuit’s business strategy. 

39. Trade Secrets and Product Development (Pre-2020). GX 26-28, 40, 42, 45, 47, 

51, 62, 63, 69–71, 79, 8182, 97, 108–109, 290, 296–297, 414, 425, and 454 and RX 305 are 

13 
 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 51 of 65 * PUBLIC *; PUBLIC

internal Intuit email communications, some of which contain accompanying internal 

presentations, regarding growth strategy, advertisement performance, product offerings, and 

business metrics. Portions of these exhibits contain highly confidential trade secrets including 

the metrics Intuit uses to track the success of its organic search marketing, metrics by Intuit to 

track the effectiveness and profitability of its products, metrics to track customer usage of its 

products, all of which are currently in use by Intuit and central to the development of the 

company’s business strategy. Although these exhibits are dated earlier than 2020, the use of 

these trade secrets is ongoing and the information remains confidential. If this confidential 

information were publicly disclosed, Intuit’s competitors would gain detailed insight into Intuit’s 

business strategies and metrics and could revise their own business strategies to take advantage 

of that information. By disclosing how confidential metrics are used as part of business analysis, 

this information would also allow Intuit’s competitors to better position themselves to counter 

Intuit’s business strategy. 

D. Internal Intuit Presentations 

40. Trade Secrets and Product Development (2020 and Later). GX 392, 394, 398, 

399, 401, 402, 403, 409, 409-A, 410, 441, 442, 447, 447-A, 451, 452, 452-A, 453, 453-A, 456, 

457, 460, 461, 472, 473, 636, 643-645, 649, 651, 655, and 659 and RX 39, 52, 592, and 706 are 

internal Intuit presentations prepared for weekly update meetings, campaign performance 

reviews, business strategy reviews, consumer survey studies, and various other purposes. 

Portions of these exhibits contain highly confidential trade secrets including the metrics Intuit 

uses to track the success of its organic search marketing, the effectiveness and profitability of its 

products, customer usage of its products, and an analysis of the financial effect of certain 

business decisions. If this confidential information were publicly disclosed, Intuit’s competitors 

14 
 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 52 of 65 * PUBLIC *; PUBLIC

would gain detailed insight into Intuit’s business strategies and metrics and could revise their 

own business strategies to take advantage of that information. By disclosing how confidential 

metrics are used as a part of business analysis, this information would also allow Intuit’s 

competitors to better position themselves to counter Intuit’s business strategy. 

41. Trade Secrets and Product Development (Pre-2020). GX 66, 68, 411, 415, 416, 

426, 458-A, 465, 467, 470, 471, and 665 and RX 38, 40, 47, 53, 310, 583, 585, 589, 593, 723, 

and 796 are internal Intuit presentations prepared for business strategy reviews and various other 

purposes. Portions of these exhibits contain highly confidential trade secrets including the 

metrics Intuit uses to track the success of its organic search marketing, metrics by Intuit to track 

the effectiveness and profitability of its products, metrics to track customer usage of its products, 

all of which are currently in use by Intuit and central to the development of the company’s 

business strategy. Although these exhibits are dated earlier than 2020, the use of these trade 

secrets is ongoing and the information remains confidential. If this confidential information 

were publicly disclosed, Intuit’s competitors would gain detailed insight into Intuit’s business 

strategies and metrics and could revise their own business strategies to take advantage of that 

information. By disclosing how confidential metrics are used as part of business analysis, this 

information would also allow Intuit’s competitors to better position themselves to counter 

Intuit’s business strategy. 

42. Financial Data (2020 and Later). GX 392, 398, 399, 401–403, 410, 441, 442, 

447, 447-A, 451, 452, 452-A, 453, 453-A, 457, and 659 and RX 51, 54, 59, 594, and 810 are 

internal Intuit presentations prepared for end of season performance reviews, weekly update 

meetings, campaign performance reviews, business strategy reviews, consumer survey studies, 

and various other purposes. Portions of these exhibits reveal Intuit’s financial strategies, non15 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 53 of 65 * PUBLIC *; PUBLIC

public financial projections and data, as well as the confidential metrics and methods Intuit uses 

to make those projections. This information is non-public, and Intuit expends great time, money, 

and effort to protect this financial data in the ordinary course of business. Intuit also relies on 

this financial data in making strategic business decisions. If this confidential information were 

publicly disclosed, Intuit’s competitors would gain direct insight into Intuit’s financial health and 

business strategies and, by disclosing how Intuit’s confidential metrics are used as part of 

business analysis, would allow competitors to better position themselves to counter Intuit’s 

business strategy. 

43. Financial Data (Pre-2020). GX 49, 68, 416, and 465 and RX 1, 47, 50, 53, 286, 

290, 297, 298, 309, 312–314, 322, 377, 702, 704, 723, 795, 803, 807, and 1336 are internal 

Intuit presentations prepared for end of season performance reviews, weekly update meetings, 

campaign performance reviews, business strategy reviews, consumer survey studies, and various 

other purposes. Portions of these exhibits reveal Intuit’s financial strategies, non-public financial 

projections and data, as well as the confidential metrics and methods Intuit uses to make those 

projections. Although these presentations are dated earlier than 2020, the use of this non-public 

financial data is ongoing and the information remains confidential, and Intuit relies on this 

financial data in making strategic business decisions. If this confidential information were 

publicly disclosed, Intuit’s competitors would gain detailed insight into Intuit’s financial metrics 

and could revise their own business strategies to take advantage of that information. 

44. Sales and Marketing Strategy (2020 and Later). GX 392, 398, 399, 401, 409, 

409-A, 441, 442, 446, 447, 447-A, 451, 452, 452-A, 453, 453-A, 456, 457, 460, 461, 472, 473, 

636, 643–649, 651, 653, 659, 662, 664, and 665 and RX 39, 45, 52, 54, 57, 60, 61, 325, 371, 

379, 592, 594, 596, 706, 809, and 810 are internal Intuit presentations prepared for end of season 

16 
 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 54 of 65 * PUBLIC *; PUBLIC

performance reviews, weekly update meetings, campaign performance reviews, business strategy 

reviews, consumer survey studies, and various other purposes. Portions of these exhibits reveal 

confidential marketing strategy, including key marketing decisions, as well as metrics and tools 

deployed by Intuit to track customer usage of its products and product performance that are 

currently in use by Intuit and central to the development of the company’s business strategy. If 

this confidential information were publicly disclosed, Intuit’s competitors would gain detailed 

insight into Intuit’s business strategy and metrics and could revise their own business strategy to 

take advantage of that information. 

45. Sales and Marketing Strategy (Pre-2020). GX 49, 66, 68, 294, 340, 416, 426, 

448-A, 448-B, 458-A, 465, 467, 470, 471, 652, 656, and 657 and RX 1, 27, 38, 46, 53, 56, 62, 

286, 290, 297–300, 302, 306, 309-310, 312–314, 317, 322, 580, 582-583, 585-586, 593, 595, 

597, 700, 702, 723-724, 730, 765, 793-794, 796, 803, 807, and 1336 are internal Intuit 

presentations prepared for brand strategy and marketing reviews. Disclosure of these 

presentations would give Intuit’s competitors detailed insight into Intuit’s marketing strategies 

and goals. Although these presentations are dated earlier than 2020, the use of these marketing 

strategies is ongoing and the information remains confidential. If this confidential information 

were publicly disclosed, Intuit’s competitors would gain detailed insight into Intuit’s marketing 

strategies and metrics and could revise their own marketing strategies to take advantage of that 

information. 

46. Pricing and Pricing Strategy (2020 and Later). GX 636 and RX 51 and 59 are 

internal Intuit presentations prepared for business strategy reviews, consumer survey studies, and 

various other purposes. Portions of these exhibits reveal information concerning Intuit’s pricing 

strategy, specifically product usage by specific groups of customers, as well as tools deployed by 

17 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 55 of 65 * PUBLIC *; PUBLIC

Intuit to track customer usage of its products. This information is non-public, and Intuit relies on 

it in making strategic business decisions. If this confidential data was disclosed, Intuit’s 

competitors could use it to undermine Intuit’s business strategy or to identify segments of Intuit’s 

customer base to which they could market competing products 

47. Pricing and Pricing Strategy (Pre-2020). GX 294 and RX 40, 42, 47, 50, 53, 286, 

298, 312, 314, 322, 704, 723, 765, 794, and 795 are internal Intuit presentations prepared for 

business strategy reviews. Portions of these exhibits reveal information concerning Intuit’s 

pricing strategy, specifically product usage by specific groups of customers, as well as tools 

deployed by Intuit to track customer usage of its products. Although these exhibits are dated 

earlier than 2020, the use of these pricing strategies is ongoing and the information remains 

confidential. If this confidential data was disclosed, Intuit’s competitors could use it to 

undermine Intuit’s business strategy or to identify segments of Intuit’s customer base to which 

they could market competing products. 

48. Regulatory Strategy (Pre-2020). GX 38 and RX 286 and 290 are internal Intuit 

presentations prepared for business strategy reviews. Portions of these exhibits are highly 

confidential regulatory strategy, including strategies for working with various government 

entities that are currently in use by Intuit and central to the development of the company’s 

regulatory strategy. Although these exhibits are dated earlier than 2020, the use of these 

regulatory strategies is ongoing and the information remains confidential. If this confidential 

information was disclosed, Intuit’s competitors would gain detailed insight into Intuit’s 

regulatory strategy and could revise their own regulatory strategy to take advantage of that 

information. 

18 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 56 of 65 * PUBLIC *; PUBLIC

49. Business Strategy/Strategic Initiatives (2020 and Later). GX 394, 399, 400, 402, 

403, 410, 447, 447-A, 457, 636, 637, and 659 and RX 39, 45, 51, 54, 60, 61, 325, 379, 592, 594, 

706, and 810 are internal Intuit presentations prepared for end of season performance reviews, 

weekly update meetings, campaign performance reviews, business strategy reviews, consumer 

survey studies, and various other purposes. Portions of these exhibits describe confidential 

business strategy relating to Intuit’s free and paid commercial products. The documents reveal 

Intuit’s internal business strategy, including future plans and strategy goals, relating to Intuit’s 

free and paid commercial products as well as specific metrics and methods used by Intuit to track 

the effectiveness and profitability of its products, and how those metrics are used as part of an 

analysis to shape future business decisions. If this confidential information were publicly 

disclosed, Intuit’s competitors would gain detailed insight into Intuit’s business strategies and 

metrics and could revise their own business strategies to take advantage of that information. 

50. Business Strategy/Strategic Initiatives (Pre-2020). GX 657 and RX 38, 42, 53, 

286, 297, 298, 317, 322, 377, 580, 583, 585, 589, 593, 700, 702, 796, 803, 807, and 1336 are 

internal Intuit presentations prepared for campaign performance reviews, business strategy 

reviews, consumer survey studies, and various other purposes. The documents reveal Intuit’s 

internal business strategy, including future plans and strategy goals, relating to Intuit’s free and 

paid commercial products as well as specific metrics and methods used by Intuit to track the 

effectiveness and profitability of its products, and how those metrics are used as part of an 

analysis to shape future business decisions. Although these exhibits are dated earlier than 2020, 

the use of these strategic initiatives is ongoing and the information remains confidential. If this 

confidential information was disclosed, Intuit’s competitors would gain detailed insight into 

19 
 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 57 of 65 * PUBLIC *; PUBLIC

Intuit’s business strategy and would allow competitors to better position themselves to both 

counter and take advantage of Intuit’s business strategy. 

E. Internal Intuit Messaging 

51. Sales and Marketing Strategy (Pre-2020). GX 76 is an internal instant messaging 

communication that reveals confidential business and marketing strategy and discloses trade 

secrets regarding the metrics and methods Intuit deploys to track the success of its various forms 

of advertising. Although this exhibit is dated earlier than 2020, the use of this sales and 

marketing strategy is ongoing and the information remains confidential. If this confidential 

information were released publicly, Intuit’s competitors would gain detailed insight into Intuit’s 

strategy and could revise their own business strategies. By disclosing how confidential metrics 

are used as part of business analysis, this information would also allow competitors to better 

position themselves to counter Intuit’s business strategy. 

52. Trade Secrets and Product Development (Pre-2020). GX 75 is an internal instant 

messaging communication that reveals highly confidential trade secrets and business metrics that 

relate to the methodologies used by Intuit to track customer activity on its webpages as insight 

into advertisement effectiveness. Although this exhibit is dated earlier than 2020, the use of 

these trade secrets is ongoing and the information remains confidential. If this information were 

publicly disclosed, it would provide Intuit’s competitors with direct insight into how Intuit 

measures the success of its marketing and, by disclosing how these metrics are used as part of 

business analysis, would allow competitors to better position themselves to counter Intuit’s 

business strategy. 

20 
 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 58 of 65 * PUBLIC *; PUBLIC

F. Depositions and Other Litigation Documents 

53. Financial Data (2020 and Later). GX 80, 146, and 633 and RX 401, 402, 599, 

600, 698, 1016–1018, and 1027 are primarily deposition transcripts, in addition to 

investigational hearing transcripts, civil investigative demand responses, expert testimony, and 

other litigation documents that reveal confidential and highly sensitive financial data, including 

the revenue received from specific groups of customers and from specific commercial products. 

This information is non-public, and Intuit expends great time, money, and effort to protect this 

financial data in the ordinary course of business. Intuit also relies on this data in making 

strategic business decisions with respect to its products. If this confidential information were 

publicly disclosed, Intuit’s competitors would gain insight into Intuit’s business strategy, 

including revenue impacts associated with particular customer segments, and could use that 

confidential information to undermine Intuit’s business strategies or identify segments of Intuit’s 

customer base to which they could market competing products. 

54. Financial Data (Pre-2020). GX 98 and RX 728 are civil investigative demand 

responses and other litigation documents that reveal confidential and highly sensitive financial 

data, including the revenue received from specific groups of customers and from specific 

commercial products. Although these exhibits are dated earlier than 2020, the use of this 

financial data is ongoing and the information remains confidential. Intuit relies on this financial 

data in making strategic business decisions. If this confidential information was disclosed, 

Intuit’s competitors would gain detailed insight into Intuit’s financial strategy and would allow 

competitors to better position themselves to take advantage of Intuit’s business strategy. 

55. Pricing and Pricing Strategy (2020 and Later). GX 144 and 145 and RX 260, 

599, and 600 are primarily deposition transcripts, in addition to investigational hearing 

21 
 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 59 of 65 * PUBLIC *; PUBLIC

transcripts, civil investigative demand responses, expert testimony, and other litigation 

documents that reveal confidential and highly sensitive financial data and information 

concerning Intuit’s pricing strategy, including the revenue received from specific commercial 

products. If this confidential information were publicly disclosed, Intuit’s competitors would 

gain insight into Intuit’s business strategy, including revenue generated by particular commercial 

products, and could use that confidential information to undermine Intuit’s business strategies. 

56. Pricing and Pricing Strategy (Pre-2020). GX 98 is a civil investigative demand 

response that reveals confidential and highly sensitive financial data and information concerning 

Intuit’s pricing strategy, including the revenue received from specific commercial products. 

Although this exhibit is dated earlier than 2020, the use of this pricing strategy is ongoing and 

the information remains confidential. If this confidential information was disclosed, Intuit’s 

competitors would gain detailed insight into Intuit’s pricing strategy and would allow 

competitors to better position themselves to take advantage of Intuit’s business strategy. 

57. Sales and Marketing Strategy (2020 and Later). GX 144–152, 154–157, 159– 

160, 303, 392, 439, 476, 632, and 633 and RX 65, 370, 401, 402, 599, 600, 698, 824, 1016– 

1018, and 1027 are civil investigative demand responses, declarations, and litigation documents 

that reveal highly confidential internal business and marketing strategy, including Intuit’s 

reasons for making key decisions about the marketing and promotion of its products and the 

process by which Intuit reached those decisions. Certain of these documents additionally reveal 

confidential business metrics and tools deployed by Intuit to track customer usage of its 

products, which are currently in use by Intuit and central to the development of the company’s 

business strategy. If Intuit’s confidential marketing strategy and business metrics were 

22 
 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 60 of 65 * PUBLIC *; PUBLIC

disclosed, Intuit’s competitors would gain detailed insight into Intuit’s strategy and could revise 

their own business strategy to take advantage of that information. 

58. Business Strategy/Strategic Initiatives (2020 and Later). GX 144, 145, and 153 

are primarily deposition transcripts, in addition to investigational hearing transcripts and other 

litigation documents that reveal Intuit’s internal business strategy, including evaluations of 

market factors, consumer trends, and future strategic plans, as well as specific metrics and 

methods used by Intuit to track the effectiveness and profitability of its products, and how those 

metrics are used as part of an analysis to shape future business decisions. If this confidential 

information were publicly disclosed, Intuit’s competitors would gain detailed insight into Intuit’s 

business strategies and metrics and could revise their own business strategies to take advantage 

of that information. 

59. Business Strategy/ Strategic Initiatives (Pre-2020). GX 98 is a civil investigative 

demand response that reveals Intuit’s internal business strategy, including evaluations of market 

factors, consumer trends, and future strategic plans, as well as specific metrics and methods used 

by Intuit to track the effectiveness and profitability of its products, and how those metrics are 

used as part of an analysis to shape future business decisions. Although this document is dated 

earlier than 2020, the strategies detailed in this document are ongoing and the information 

remains confidential. If this confidential information was disclosed, Intuit’s competitors would 

gain detailed insight into Intuit’s strategic initiatives and would allow competitors to better 

position themselves to take advantage of Intuit’s business strategy. 

60. Trade Secrets and Product Development (2020 and Later). GX 144–149, 157, 

159-160, and 631 and RX 65 and 260 are primarily deposition transcripts, in addition to 

investigational hearing transcripts, civil investigative demands responses, and other litigation 

23 
FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 61 of 65 * PUBLIC *; PUBLIC

documents that contain trade secrets and confidential business metrics and marketing 

information tracked by Intuit, including advertising metrics and strategies, business metrics used 

to track the performance of the company’s products, and confidential information relating to the 

revenue Intuit has received from specific groups of customers. Intuit uses such information to 

develop its business strategy and treats it as proprietary. Portions of these transcripts and 

declarations reveal highly confidential marketing strategy, including key marketing decisions, as 

well as metrics and tools deployed by Intuit to track customer usage of its products and product 

performance that are currently in use by Intuit and central to the development of the company’s 

business strategy. Disclosing these confidential trade secrets would give Intuit’s competitors 

direct insight into how Intuit measures the success of its business and, by disclosing how these 

metrics are used as part of business analysis, would allow competitors to better position 

themselves to counter Intuit’s business strategy. Intuit’s competitors could also use the 

confidential data regarding revenue Intuit received from specific groups of consumers to 

undermine Intuit’s business strategy or to identify segments of Intuit’s customer base to which 

they could market competing products. 

G. Arbitration Documents 

61. RX 67, 68, 69, 383, 384, 385, 386, and 392 are arbitration decisions, settlement 

agreements relating to consumer arbitrations, and consumer releases related to those settlements. 

The arbitration decisions are non-public and remain confidential, and the protective orders in 

those proceedings prohibit the disclosure of confidential material, such as Intuit’s trade secrets, 

product development, sales, profits, costs, outside of the proceeding. The settlement agreements, 

titled “Confidential Master Settlement Administration Agreement[s],” also expressly require that 

the agreements remain confidential. If this information were released, it would violate the 

24 
 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 62 of 65 * PUBLIC *; PUBLIC

contractual terms of the settlement agreements and the protective orders in the arbitration 

proceedings and seriously injure Intuit and the consumers involved. Further, the arbitration 

documents, including the releases, also contain consumers’ sensitive personal information, 

including consumers’ date of birth and citizenship status. 

H. IRS Free File Documents 

62. Intuit exited the IRS Free File program in 2021 after the end of tax season for Tax 

Year 2020. 

63. Documents that Relate Solely to the IRS Free File Program. GX 25, 34, 35, and 

89 are primarily internal emails, in addition to an internal presentation, that relate solely to the 

IRS Free File Program. These emails and other documents are wholly irrelevant to Intuit’s 

marketing of its commercial free product that is the focus of this proceeding and, for the reasons 

articulated above, contain highly sensitive and competitive information pertaining to strategic 

initiatives, financial data, regulatory strategy, sales and marketing strategy, and trade secrets and 

product development that should be kept in camera. If this wholly irrelevant and confidential 

information were publicly disclosed, it would allow Intuit’s competitors to better position 

themselves to counter Intuit’s business strategy. 

64. Documents that Relate in Part to the IRS Free File Program. GX 14–18, 20–24, 

27–29, 31–33, 63–69, 40–45, 51, 57, 58, 60–63, 65–72, 74–76, 80, 81, 83, 84, 88, 91, 92, 98, 

103, 108–116, 148, 150–157, 284, 298, and 397 and RX 65, 66, 153, 157, 260, 262, 286, 290, 

370, 815–817, 820, 821, 835, 1018, 1027, and 1030 are email communications, spreadsheets and 

other data compilations, presentations, civil investigative demand responses, expert testimony, 

and other litigation documents that relate in part to the IRS Free File Program. Those portions of 

these documents that relate to Free File are wholly irrelevant to Intuit’s marketing of its 

25 
PUBLIC FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 63 of 65 * PUBLIC *; 
 

 

 

 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 64 of 65 * PUBLIC *; 

___________________________ 

UNITED STATES OF AMERICA 

FEDERAL TRADE COMMISSION 

OFFICE OF ADMINISTRATIVE LAW JUDGES 

PUBLIC

In the Matter of: 

Docket No. 9408 Intuit Inc., a corporation. 

[PROPOSED] ORDER 

Upon consideration of Intuit’s Motion for In Camera Review of Certain Trial Exhibits: 

IT IS HEREBY ORDERED that Intuit’s Motion is GRANTED. 

IT IS FURTHER ORDERED that pursuant to Rule 3.45(b) of the Federal Trade 

Commission Rules of Practice, 16 C.F.R. §3.45(b), the documents identified in Attachment A to 

the Motion, and any related trial testimony, shall be subject to in camera treatment and will be 

kept confidential and not placed on the public record of this proceeding. 

D. Michael Chappell 

Chief Administrative Law Judge 

Date: _____________________ 
 

 

 

 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 2/10/2023 | Document No. 606904 | PAGE Page 65 of 65 * PUBLIC *; 

CERTIFICATE OF SERVICE 

PUBLIC

I hereby certify that on February 10, 2023, I caused the foregoing document to be filed 

electronically using the FTC’s E-Filing 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 

I further certify that on February 10, 2023, I caused the foregoing document to be served 

via email to: 

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 

Dated: February 10, 2023 

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 

Respectfully submitted, 

/s/ Derek Woodman 

Derek Woodman 

Counsel for Intuit Inc.