UNITED STATES OF AMERICA 

BEFORE THE FEDERAL TRADE COMMISSION 

COMMISSIONERS: Lina M. Khan, Chair 

Rebecca Kelly Slaughter 

Alvaro M. Bedoya 

In the Matter of: 

Intuit Inc., a corporation. Docket No. 9408 

 EXPEDITED 

 TREATMENT 

 REQUESTED 

RESPONDENT INTUIT INC.’S EXPEDITED MOTION TO 

EXTEND DEADLINES FOR FILING APPEAL BRIEFS 

Pursuant to Rules 3.22 and 3.52, 16 C.F.R. §§ 3.22, 3.52, Respondent Intuit Inc. moves 

for an order extending the deadlines for the parties’ appeal briefs. Specifically, due to the 

complexity of the issues in this case, the size of the record, the length of the Initial Decision, and 

the availability of counsel, Intuit requests an order extending the briefing schedule as follows: 

Current Deadline Proposed Deadline 

Opening Briefs September 18, 2023 October 13, 2023 

Answering Briefs 

20 days after Opening Briefs 

filed

45 days after Opening Briefs 

filed

Reply Briefs 10 days after Answering 

Briefs filed

21 days after Answering 

Briefs filed

Given the short time before opening briefs are due, Intuit further requests that the 

Commission decide this motion on an expedited basis, consistent with Rule 3.22(d) and (f), 16 

C.F.R. § 3.22(d), (f).

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I. PROCEDURAL HISTORY

The FTC’s Administrative Complaint alleges that certain of Intuit’s advertisements for its

TurboTax tax-preparation products violate Section 5(a) of the Federal Trade Commission Act, 

15 U.S.C. § 45. See Compl. ¶¶119-122 (March 28, 2022). While Complaint Counsel have never 

disputed that the challenged ads are for products that are genuinely free for people who are 

eligible to use them, they alleged that the challenged ads were deceptive because not every 

taxpayer can use the free products, and some people who saw the ads might have believed they 

could use a free product when they could not. The evidentiary hearing in this matter before the 

Honorable D. Michael Chappell, Administrative Law Judge, began on March 27 and concluded 

on April 12 (all dates in this motion are 2023 unless specified otherwise). Chief Judge Chappell 

closed the hearing record on April 27. 

Following the hearing, Chief Judge Chappell issued an order on April 24 extending the 

deadlines for the parties to submit post-trial filings. In extending the deadlines, Chief Judge 

Chappell cited the “extensive” record from the multi-week trial, the “numerous witnesses,” and 

the “thousands of exhibits” at issue. The parties completed post-trial briefing on June 20. 

On August 29, Judge Chappell issued a 237-page Initial Decision and Order, which 

discusses many of the challenged advertisements as well as other evidence from the extensive 

record. Pursuant to Rule 3.52(a), 16 C.F.R. § 3.52(a), a notice of appeal is not required in this 

proceeding to perfect an appeal because the Commission sought preliminary relief in federal 

court under 15 U.S.C. § 53(b).1

1

 Last month, the Commission published revised regulations governing the procedures for Part 3 

proceedings, which purportedly became effective on June 5. See Rules of Practice, 88 Fed. Reg. 

42,872 (July 5). The Commission clarified, however, that “[t]he rules of practice for 

adjudicative proceedings that were in effect before June 5, 2023 will govern all currently 

pending Commission adjudicative proceedings.” Id. at 42,872. Accordingly, all references to 

FTC rules of practice are to the regulations in effect prior to June 5. 

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Complaint Counsel oppose the requested extension. 

II. REQUESTED RELIEF

Rule 4.3(b) provides that the Commission may extend time limits “for good cause

shown.” 16 C.F.R. § 4.3(b). Good cause exists here to extend the briefing schedule, including 

the substantial size of the record, which Chief Judge Chappell recognized was “extensive,” and 

the complexity of the issues presented. Order On Post-Trial Filings at 1 (Apr. 24). The 

evidentiary hearing in this matter lasted three weeks and included twelve witnesses, resulting in 

nearly 2,000 pages of trial transcripts. Over 2,400 exhibits were admitted into evidence, 

including over 40 deposition transcripts, many of which span hundreds of pages. And the parties 

collectively filed over 3,000 pages of post-trial briefing, including lengthy proposed findings of 

fact and conclusions of law. Commensurate with that extensive record, on August 29, Judge 

Chappell issued a 237-page Initial Decision and Order. Analyzing that lengthy decision and 

order (including its analysis of the extensive record), and properly presenting appellate issues to 

the Commission will require significant time. 

In similar situations, the Commission has acknowledged that complex issues and a 

voluminous record constitute “good cause” to adjust the briefing schedule. See, e.g., Order 

Extending Briefing Schedule, Altria Group, Inc., No. 9393 (F.T.C. Mar. 2, 2022); Order 

Granting Extensions of Time to File Appellate Briefs and Increases in Word Count Limits, 

Rambus, Inc., No. 9302 (F.T.C. Mar. 18, 2004). In Altria, for instance, the Commission granted 

extensions to the appeal briefing schedule “due to the volume and complexity of the record,” 

which similarly included thousands of exhibits, thousands of pages of trial transcripts, thousands 

of pages of post-trial briefing, and a lengthy Initial Decision. Order Extending Briefing 

Schedule, Altria Group, Inc., No. 9393 (F.T.C. Mar. 2, 2022). And in Rambus, the Commission 

granted extensions to the briefing schedule based on the “lengthy and detailed” record—which 

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mirrored this proceeding in terms of the length of post-trial briefing but included fewer exhibits 

than here. See Order Granting Extensions of Time to File Appellate Briefs and Increases in 

Word Count Limits, Rambus, Inc., No. 9302 (F.T.C. Mar. 18, 2004). 

An upcoming holiday and additional scheduling constraints provide further good cause 

for the requested extension. Rosh Hashanah—observed by several of Intuit’s counsel—takes 

place from September 15 through September 18—immediately preceding the current September 

18 deadline. Moreover, Intuit’s lead counsel is scheduled to take three expert depositions the 

week before the September 18 deadline, occupying a significant amount of the time that would 

otherwise be spent on the appeal briefing. 

Finally, due to the short default time for filing opening briefs, Intuit requests that the 

Commission decide this on an expedited basis. The parties need to know their briefing deadlines 

sufficiently in advance of those deadlines to effectively brief this case. That need provides good 

cause to waive the time requirements under Rule 3.22 and expedite consideration of Intuit’s 

request. See 16 C.F.R. § 3.22(f) (“[T]he Commission may waive the requirements of this section 

as to motions for extensions of time.”). 

Dated: August 31, 2023 Respectfully submitted, 

By: /s/ David Z. Gringer 

David Z. Gringer 

WILMER CUTLER PICKERING

HALE AND DORR LLP 

7 World Trade Center 

250 Greenwich Street 

New York, NY 10007 

Telephone: (212) 230-8800 

David.Gringer@wilmerhale.com 

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Howard M. Shapiro 

Jonathan E. Paikin 

Jennifer Milici 

Derek A. Woodman 

WILMER CUTLER PICKERING

HALE AND DORR LLP 

2100 Pennsylvania Ave NW 

Washington, DC 20037 

Telephone: (202) 663-6000 

Howard.Shapiro@wilmerhale.com 

Jonathan.Paikin@wilmerhale.com 

Jennifer.Milici@wilmerhale.com 

Derek.Woodman@wilmerhale.com 

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UNITED STATES OF AMERICA 

BEFORE THE FEDERAL TRADE COMMISSION 

COMMISSIONERS: Lina M. Khan, Chair 

Rebecca Kelly Slaughter 

Alvaro M. Bedoya 

In the Matter of: 

Intuit Inc., a corporation. Docket No. 9408 

[PROPOSED] ORDER GRANTING RESPONDENT INTUIT INC.’S 

EXPEDITED MOTION TO EXTEND DEADLINES FOR FILING APPEAL BRIEFS 

On August 29, 2023, Chief Administrative Law Judge D. Michael Chappell (“ALJ”) 

issued his Initial Decision in this matter. Pursuant to Commission Rule 3.52(a), 16 C.F.R. 

§ 3.52(a), the Commission will review the Initial Decision without the filing of a notice of

appeal.

On August 31, 2023, Respondent Intuit Inc. moved to extend the briefing schedule for 

appeal briefs. Under the motion’s proposal, the due dates would shift as follows: 

Current Deadline Proposed Deadline 

Opening Briefs September 18, 2023 October 13, 2023 

Answering Briefs 

20 days after Opening Briefs 

filed

45 days after Opening Briefs 

due 

Reply Briefs 10 days after Answering 

Briefs filed

21 days after Answering 

Briefs due 

We have determined pursuant to Commission Rule 4.3(b), 16 C.F.R. § 4.3(b), to grant the 

motion for good cause shown. We find that a modest extension of the briefing schedule is 

appropriate in light of the voluminous record in this proceeding and will enable the parties to 

address the complexity of the issues presented. 

Accordingly, 

IT IS HEREBY ORDERED THAT Intuit’s Expedited Motion To Extend Deadlines 

For Filing Appeal Briefs is GRANTED; the briefs in this proceeding shall be due as follows: 

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Due On 

Opening Briefs October 13, 2023 

Answering Briefs November 27, 2023 

Reply Briefs December 18, 2023 

IT IS FURTHER ORDERED THAT filing an opening appeal brief by October 13, 

2023, will satisfy Commission Rule 3.52(a)(1), 16 C.F.R. § 3.52(a)(1), and will not result in the 

case being decided pursuant to Commission Rule 3.52(a)(2), 16 C.F.R. § 3.52(a)(2). 

By the Commission. 

April J. Tabor 

Secretary 

SEAL: 

ISSUED: _________, 2023 

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CERTIFICATE OF SERVICE

I hereby certify that on August 31, 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 August 31, 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 

Rebecca Plett 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: rplett@ftc.gov 

Tel: (202) 326-3664 

James Evans 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: jevans1@ftc.gov 

Tel: (202) 326-2026 

Counsel Supporting the Complaint 

Sara Tonnesen 

Federal Trade Commission 

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: stonnesen@ftc.gov 

Tel: (202) 326-2879 

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 

Administrative Law Judge 

600 Pennsylvania Ave., NW, Rm. H-110 

Washington, DC 20580 

Dated: August 31, 2023 Respectfully submitted, 

/s/ Derek Woodman 

Derek Woodman 

Counsel for Intuit Inc.

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