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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,

Respondent. 

Docket No. 9408

COMPLAINT COUNSEL’S ORAL ARGUMENT MATERIALS

Please take notice that Complaint Counsel filed the accompanying multi-media 

electronic compilation of material (filename: CC’s Oral Argument Materials 

FINAL.pptx) to facilitate its presentation during oral argument. A pdf version of the 

oral argument materials is also attached to this notice as Attachment A. 

Dated: November 13, 2023

Respectfully submitted,

/s/ Roberto Anguizola

Roberto Anguizola, IL Bar No. 6270874

Rebecca Plett, VA Bar No. 90988 

James Evans, VA Bar No. 83866 

Sara Tonnesen, MD Bar No. 1312190241 

Federal Trade Commission

600 Pennsylvania Ave., NW, CC-6316 

Washington, DC 20580 

(202) 326-3284 / ranguizola@ftc.gov

(202) 326-3664 / rplett@ftc.gov

(202) 326-2026 / james.evans@ftc.gov

(202) 326-2879 / stonnesen@ftc.gov

Counsel Supporting the Complaint

Federal Trade Commission

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 1 of 45 * -PUBLIC 
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CERTIFICATE OF SERVICE

I hereby certify that on November 13, 2023, I electronically filed the foregoing 

Complaint Counsel’s Oral Argument Materials using the FTC’s E-Filing system and 

filed the accompanying electronic compilation of oral argument material (filename: 

CC’s Oral Argument Materials FINAL.pptx) via Encrypted FTP Transmission to 

ElectronicFilings@ftc.gov. I also sent the foregoing filings via email to: 

April Tabor

Office of the Secretary

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Suite CC-5610 

Washington, DC 20580 

ElectronicFilings@ftc.gov

Secretary of the Commission

Clerk of the Court

Hon. D. Michael Chappell

Chief Administrative Law Judge

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Suite H-110 

Washington, DC 20580 

Administrative Law Judge 

I further certify that on November 13, 2023, I caused the foregoing document and 

electronic materials to be served via email on: 

David Z. Gringer

Phoebe Silos

Charles Bridge

Wilmer Cutler Pickering Hale & Dorr LLP

7 World Trade Center

250 Greenwich Street

New York, NY 10007 

David.Gringer@wilmerhale.com

Phoebe.Silos@wilmerhale.com

Charles.Bridge@wilmerhale.com

(212) 230-8800 

Howard M. Shapiro

Jonathan E. Paikin 

Jennifer Milici

Daniel S. Volchok

Derek A. Woodman 

Vinecia Perkins

Andres Salinas

Jocelyn Berteaud

Benjamin Chapin

Margaret (Molly) Dillaway

Reade Jacob

Wilmer Cutler Pickering Hale & Dorr LLP

2100 Pennsylvania Avenue NW 

Washington, DC 20037 

Howard.Shapiro@wilmerhale.com

Jonathan.Paikin@wilmerhale.com 

Jennifer.Milici@wilmerhale.com

Daniel.Volchok@wilmerhale.com

Derek.Woodman@wilmerhale.com 

Vinecia.Perkins@wilmerhale.com

Andres.Salinas@wilmerhale.com

Joss.Berteaud@wilmerhale.com

Benjamin.Chapin@wilmerhale.com

Molly.Dillaway@wilmerhale.com

Reade.Jacob@wilmerhale.com

(202) 663-6000 

Shelby Martin

Wilmer Cutler Pickering Hale & Dorr LLP 1225 Seventeenth Street, Suite 2600 

Denver, CO 80202 

Shelby.Martin@wilmerhale.com

(720) 274-3135 

Katherine Mackey

Wilmer Cutler Pickering Hale & Dorr LLP

60 State Street

Boston, MA 02109 

Katherine.Mackey@wilmerhale.com

(617) 526-6000 

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 2 of 45 * -PUBLIC 
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Jonathan D. Leibowitz

6313 Kenhowe Drive 

Bethesda, MD 20817 

jondleibowitz@gmail.com

(202) 577-5342 

Attorneys for Respondent, Intuit Inc.

/s/ James Evans

James Evans

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 3 of 45 * -PUBLIC 
Complaint Counsel’

Oral Argument Materi

In re Intuit Inc. – D9408 

Before the Commission on Automatic Review of Initial D

pursuant to 16 C.F.R. § 3.52(a) (Mar. 23, 2015)

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 4 of 45 * 
2015 Super Bowl Ad “Boston Tea Party” — RX 200 (also admitted 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 5 of 45 * 
2016 Super Bowl Ad “Never a Sellout” — GX 323 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 6 of 45 * 
TY18 “Lawyer” Ad — RX 1106 (also admitted as GX 329 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 7 of 45 * 
2015 2017 2019 2021

2016 2018 2020 

“[Y]ou can file on 

TurboTax for 

absolutely nothing.”

“TurboTax Absolute 

Zero lets you file your 

taxes for free.”

“At least your taxes 

are free.”

“That’s right. 

TurboTax Free is free. 

Free, free free free

free.”

“Free. Free free. 

Free!.”

“And free, an

and free, an

and free

People v. Intuit (LA City) filed

May 6, 2019

First FTC CID

June 28, 2019

People v. Intuit (Santa Clara) 

filed, Sept. 6, 2019

Second FTC 

May 18, 20

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 8 of 45 * 
 What representation do these ads make? Is that representation likely to mislead a reasonable cons Is the representation material?

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 9 of 45 * 
Television & Radio Ad

TY 2021

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 10 of 45 * 
TY21 30-Second Radio Advertiseme

GX 617

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 11 of 45 * 
TY21 “Auctioneer” Ad — RX 1119

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 12 of 45 * 
TY21 “Steven/Spit Take” Ad — GX 309

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 13 of 45 * 
Online Ads

TY 2020

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 14 of 45 * 
GX 508

Tax Year: TY 2020Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name:TY20-283_FREE_MariahTablet_LatinX_1200x627.jpgCatalog: TY20-283Bates Number:INTUIT-FTC-PART3-000000031

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 15 of 45 * 
GX 509

Tax Year: TY 2020Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name:TT_TY20-170_Free_NeonArt_SnapAd_9_16.mp4Catalog: TY20-170Bates Number:INTUIT-FTC-PART3-000000034

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 16 of 45 * 
GX 520

Tax Year: TY 2020Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name:TT_TY20-172_Free_Breakthrough_SnapAd_9_16.mp4Catalog: TY20-172Bates Number:INTUIT-FTC-PART3-000000055

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 17 of 45 * 
GX 527

Tax Year: TY 2020Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name:TY20-162_FREE_FreeRearrange_Pandora_ Insterstitial_750x1400.jpgCatalog: TY20-162Bates Number:INTUIT-FTC-PART3-000000073

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 18 of 45 * 
Online Ads

TY 2021

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 19 of 45 * 
GX 556

Tax Year: TY 2021Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name: ty21-434-zrof_gmFreeRearrange_1000x1000.jpgCatalog: TY21-434-ZROFBates Number:INTUIT-FTC-PART3-000000205

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 20 of 45 * 
GX 597

Tax Year: TY 2021Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name: ty21-976-soc_ttlfsboFauxUGC_9x16.mp4Catalog: TY21-976-SOCBates Number:INTUIT-FTC-PART3-000000487

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 21 of 45 * 
GX 595

Tax Year: TY 2021Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name: ty21-598-3zer_ttlfsbo- ThreeZeroes_1200x628.jpgCatalog: ty21-598-3zerBates Number:INTUIT-FTC-PART3-000000461

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 22 of 45 * 
GX 593

Tax Year: TY 2021Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name: ty21-672-3zer_ttlfsbo- ThreeZeros_16x9.mp4Catalog: ty21-672-3zerBates Number:INTUIT-FTC-PART3-000000423

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 23 of 45 * 
RX 1417

(GX 625)

Tax Year: TY 2021Impressions: See GXD 002Clicks: See GXD 002

(source: GX 434 - INTUIT-FTC- PART3-000490338)Online Ad Original File Name: QTTX0025000H_Dance_Workout_REV1_WEB_HD_15_LCD20_TurboTax_15.mp4Catalog: QTTX0025000HBates Number:INTUIT-FTC-PART3-000000540

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 24 of 45 * 
TurboTax Website

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 25 of 45 * 
2019 TurboTax website capture, Shiller 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 26 of 45 * 
2020 TurboTax website capture, Shiller 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 27 of 45 * 
2021 TurboTax website capture, Shiller D

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 28 of 45 * 
TurboTax Website TY 2021 (Mar. 26, 2022) – GX 342 ¶ 190; GX 4

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 29 of 45 * 
TurboTax Website TY 2021 (Apr. 18, 2022) – GX 342 ¶ 189; G

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 30 of 45 * 
2022 TurboTax website capture, Shille

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 31 of 45 * 
March 31, 2022 Internet Search Leading to TurboTax Website — 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 32 of 45 * 
Novemsky Survey

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 33 of 45 * 
TAT240: Which of the following best describes your understanding of filing your 

income taxes for free using TurboTax online software?[Population: Respondents Who Have (1) Not Yet Filed Their 2021 Taxes and (2) Not Filed Taxe

TurboTax in the Last Three Years]

Source: GX 303, Figure 1

52.7%

(213) 

(111)

27.5%

(61)

15.1%

(19)

4.7%

I think I can file for free using TurboTax

I don't think I can file free using TurboTax

I do not have enough information

I'm not sure

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 34 of 45 * 
26.3%

(56)

25.8%

(55) 18.3%

(39)

31.9%

(68) 5.6%

(12)

25.4%

(54)

20.7%

(44)

0%

10%20%30%40%50%60%70%80%90%

100%

TurboTax

advertisements or

website

Word-of-mouth Financial

Professional

Online, not from

TurboTax

Other Don

No

TurboTax website TurboTax advertisements TurboTax advertisements and website

TAT255: You have stated that you think you can file your 2021 income taxes for frTurboTax online software. Which of the following sources played a role in you forimpression? Select all that apply.[Population: Respondents Who Have (1) Not Yet Filed Their 2021 Taxes and (2) Not Filed Taxes TurboTax in the Last Three Years]

Source: GX 303, Figure 2

72.3%

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 35 of 45 * 
TAT290: Do you think that your 2021 income tax return meets TurboTax’s defin

of a “simple U.S. return”?[Population: Respondents Who Have (1) Not Yet Filed Their 2021 Taxes and (2) Not Filed TaUsing TurboTax in the Last Three Years]

Source: GX 303, Figure 3

(222)

55.0%

32.2%

(130) 

(52)

12.9%

Don't know/ 

Not sure 

Yes

No

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 36 of 45 * 
Former Intuit Executive Mary Ann Somer

In a 2019 episode of the “Renegade Thinkers Unite” podcast, MSomers, while Senior Vice President and Chief Growth Officer oconsumer group, admitted the following regarding the TurboTfree” campaign:

I’ll start with the part that really was the aha moment, and tinsight. And we know. We know a lot about our free customknow, you know, what their journey is, a lot of things. But tinsight for us was, when you start talking about free, that’s whear. They hear free. You can say a lot of other things, but whear is free. And we said, ”Huh, well, if that’s the truth, then create a campaign that builds upon that truth?” And that’s tthat you saw. 

(GX357 (Complaint Counsel); GX358 (Complaint Counsel) at 26(audio)).

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 37 of 45 * 
Other Extrinsic Evidence

• Intuit Copy Testing & Market Research• Intuit Customer Service & Customer Review D• Consumer Sentinel Complaints • Consumer Deposition Testimony

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 38 of 45 * 
Intuit’s Regular Course of Business Copy T

• After exposure to the copy test advertisements, between 45% 

the test group in the TY20 Campaign Copy Testing were repoagreeing with the statement that TurboTax “Allows me to file 

free,” an increase from the 33% reported for the control group(Intuit) at CC-00009563; Ryan (Intuit) Tr. 740).

• The results of the TY18 Copy Testing showed that 73% of the 

respondents took away from the Spelling Bee copy test advertmessage: “That i [sic] can file my taxes for free.” (GX340 (Intu00006857; Ryan (Intuit) Tr. 725).

• The TY18 Copy Testing showed that the advertisements tested

the Spelling Bee copy test advertisement, “communicate the pTurboTax well, however, only about ~5% take away the sub b(TurboTax Free, TurboTax Live).” (GX340 (Intuit) at CC-00006(emphasis in original); see also Ryan (Intuit) Tr. 817-818).

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 39 of 45 * 
Intuit TY 2021 Customer Reviews

• “Your TV commercials are a big lie, this company should be put ou

for deceptive practices. Free, free, free, yes right $154.00 to file this rFree, free.” (RX816 (Intuit) at row 272983, columns A, E, P).

• “TURBO TAX ISNT FREE, EVER!” and “ADVERTISES FREE, FREE

ITS ACTUALLY FEE, FEE, FEE!” (RX816 (Intuit) at row 15850, colu

• “It advertises as FREE. Why am I paying for it???” (RX816 (Intuit) a

columns A, E, P).

• “Lies” and “It[’]s an easy site to use but they have unexpected fees 

commercial clearly say free, IT[’]S NOT FREE!!” (RX816 (Intuit) at rcolumns A, E, P).

• “Overall, TurboTax is great and easy to use. However, my only com

that you originally advertise the tax program to be free. Once you rof the tax form however, you come to find out that it is indeed not fgoing to cost at least a minimum of $39 or more. So that’s not cool. Fadvertising if you ask me.” (RX816 (Intuit) at row 116550, columns 

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 40 of 45 * 
 What representation do these ads make? Is that representation likely to mislead a reasonable cons Is the representation material?

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 41 of 45 * 
 What representation do these ads make? TurboTax will be free for me Is that representation likely to mislead a reasonable cons Is the representation material?

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 42 of 45 * 
 What representation do these ads make? TurboTax will be free for me Is that representation likely to mislead a reasonable cons

Yes, because TurboTax is not free for 2/3 of taxpayers

 Is the representation material?

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 43 of 45 * 
 What representation do these ads make? TurboTax will be free for me Is that representation likely to mislead a reasonable cons

Yes, because TurboTax is not free for 2/3 of taxpayers

 Is the representation material? Yes, price—especially a price of $0—is likely to affect c

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 44 of 45 * 
Complaint Counsel’

Oral Argument Materi

In re Intuit Inc. – D9408 

Before the Commission on Automatic Review of Initial D

pursuant to 16 C.F.R. § 3.52(a) (Mar. 23, 2015)

Attachment A

FEDERAL TRADE COMMISSION | OFFICE OF THE SECRETARY | FILED 11/13/2023 OSCAR NO 608914 | PAGE Page 45 of 45 *