In the Matter of Intuit Inc.

Respondent’s Opposition to Complaint Counsel’s Motion for Summary Decision 

October 31, 2022

Docket No. 9408

PUBLIC

• • I nTU IT. ~ turbotax ® qu1ckbooks O mmt 

WILMERHALE® 
©2022 Intuit Inc. All rights reserved. 2

• Complaint Counsel concede Intuit advertised only TurboTax Free Edition—a completely free product that 

was used by 14 million people each year—as free, and in each ad disclosed Free Edition’s qualifications. 

• The Commission “may not weigh conflicting evidence.” Buending v. Town of Redington Beach, 10 F.4th 

1125, 1130 (11th Cir. 2021). “If the record presents disputed issues of fact,” the Commission “may not 

decide them; rather, [it] must deny the motion and proceed to trial.” Id.

 The alleged claims made by Intuit’s ads are DISPUTED

 Allegations that consumers were misled are DISPUTED

 Allegations that the supposedly deceptive ads were material are DISPUTED

• May 4 Settlement Agreement already provides full relief

• Existence of Intuit’s affirmative defenses precludes summary decision

Summary of Argument

PUBLIC

1ntu1t. WILMERHALKlflL 
©2022 Intuit Inc. All rights reserved. 3

• Complaint Counsel contend:

• “Express claims are ones that directly state the representation at issue.” Thompson Med. Co., 

Inc., 104 F.T.C. 648, 788 (1984).

Express Claim

Mot. 36

PUBLIC

lnt11J.1i t ltao n1.a· e . i . n1.akin o-, tlml . ti . 11 ·be a 1le to corrtirt1-te n1.akirtg . 1'10 , itlistant.-fit1g 

1 f ee .. It i ~ 11.ot free for 1.11.0 l - · 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 4

CC Response to Intuit SOF ¶ 18

Actual Express Claim: TurboTax Free Edition Is Free If You Qualify

CC Response to Intuit SOF ¶ 17

PUBLIC

y 

const ·:ier m1 file "' e_s for ee · tl'l Ti,ubo T /.,, 

Con1p [airt t 1Cot11, el adn1i t ·. tl1a t I1, t1J11it a 1d, e1 ti· e tlmat it ha· . a free 

1110 1~. t - T lrboT F1ee Ed "tio1,., Com.pLn1,t Cou · el f11.1tlme:r ach11it . t]1at TiurboTax 

Free Ecli ti 01, i~. a vai ab le .f o:r co 1un,e1· , 110 qtt alif: Co111 p 1 ait111 t Co 111bel ft1:rtl1er adlnu t 

tl1at lh1h1:it' a(l , conu1111uut.::ate tl1.c'i.t tlme T1Ltrb0Tax :Free Et-Ii · om1 i f:ree 

1ntu1t. WILMERHALE· ll], 
See GX 205 ©2022 Intuit Inc. All rights reserved.

5

PUBLIC
©2022 Intuit Inc. All rights reserved. 6

Judge Breyer Rejected CC’s Express Claim Theory

RX 73 – TRO Hearing Tr. 36:18-22

“[L]ooking at this one as an example . . . It says 

‘TurboTax free edition, for simple tax returns only*’[.] 

That’s what it is.”

Hon. 

Charles R. Breyer

U.S. District Judge

for the

Northern District 

of California

“[T]his ad . . . tells me that it is limited to simple tax returns[.]”

“I mean, it is right there; isn’t it? I mean, it is right 

under the word ‘free, free, free’ or ‘zero, zero, zero,’ it 

says ‘TurboTax free edition, for simple tax returns only.’”

RX 73 – TRO Hearing Tr. 37:8-9

RX 73 – TRO Hearing Tr. 40:3-6

PUBLIC

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 7

• Complaint Counsel first said:

• Complaint Counsel then said:

Reply 3

Intuit’s ads conveyed the message to reasonable 

consumers that TurboTax was free for them.

the unmistakable meaning of Intuit’s ads: that 

TurboTax is free

CC Response to Intuit SOF ¶ 18

Mot. 19

• But Complaint Counsel ultimately conceded:

The Implied Claim: What Is It? 

PUBLIC

1

Con1platint 1Coun~.e] adnrut0 that Intuit adverti0 e · that it ha0 a free 

prod~.· t - Tttrbo Tc .· . Free Ed· tion., Conrtplaint 1Coun.sel fu:rthel[ ad1.nits H1a.t Ttu ho Tax 

Free E,dition i.:i· a, ailatble for cons.ume.1· 0 .... ho quruif.·. Con1plaint Co11n~el further adnut 

H1a.t h11.t u · 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 8

• Implied claims should not be found “merely because it could be unreasonably misunderstood by a 

very small and unrepresentative segment of the audience to whom it was directed.” Removatron

Int’l Corp., 111 F.T.C. 206, 292 (1988)

• The intent of the speaker is powerful evidence of whether a claim was made to consumers. See, 

e.g., Telebrands Corp., 140 F.T.C. 27, 304 (2005)

 There is no evidence that Intuit intended to advance either alleged implied claim.

 The undisputed evidence is that Intuit intended to communicate that Free Edition is free for 

those who qualify and did so.

The Only Evidence Contradicts The Purported Implied Claims

PUBLIC

1ntu1t. WILMERHALKlflL 
©2022 Intuit Inc. All rights reserved. 9

GX 156 – Ryan Dep. Tr. 130:14-131:1

Q. What message did Intuit want consumers to take away from commercials 

in the Free, Free, Free campaign?

A. The objective was to communicate that the TurboTax Free Edition is free.

Q. Why did Intuit want to convey that message to consumers?

A. We wanted to communicate that our Free Edition was free because we 

want consumers to use our Free Edition if they qualify.

CC’s Implied Claim Theory is Disputed by Record Evidence

Cathleen Ryan,

SVP of Marketing

PUBLIC

1ntu1t. 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 10

Golder Decl. ¶ 19

Peter S. Golder, Ph.D.

Golder Decl. ¶ 56

CC’s Implied Claim Theory is Disputed by Expert Testimony

PUBLIC

~ TUCK SCHOOL OF BUSINESS ~ AT DAR HI OUTH 

1ntu1t. WILMERHALE· ll!. 

BEF 

cmn1ISSm:-,1:RS: 

In thf llauer of: 

Intuit lnr .. a corporation. 

19. Ba ed on the en ire of 111 reYiew. it is 111 opinion that lnh1it s niarketing of Free Edition. 

in luding it ad ·erti ing and the repre entations on the Turbo Tax Yebsite. would not ause 

reasonable onsluner to belie ·e tha e, 1 on an u e Turbo Tax for free . 

llfflnnt . \\ USOD 

.-.\Jnu-o M. Bedoya 

D0<ket ~o. 9-'08 

Dl:CLARA no:,; or PROFESSOR Pl:ITR :-.. GOLDI:R, PH.D . .1 rr.rc;:T tn ,nn 

6. To start. in 111 opuuon. Intuit ad did not onununi ate that Turbo Tax Ya free for 

eYe1 one or all ,v situa ion . For instan e. Intuit TY _ _ l Free Edition ads 

01U111uni a ed onl tha t one Turbo Tax produ t. TurboTa Free Edition. ·as free . The ad 

fiuth r onununi a ed that Fre Edi ion \Ya onl a ·ailable o qualifying usto1ners. 
©2022 Intuit Inc. All rights reserved. 11

Intuit’s Extrinsic Evidence Must be Considered

Complaint Counsel improperly ask the Commission to ignore the extrinsic evidence. Reply 1, 4, 

7, 11. 

 “[I]f extrinsic evidence has been introduced, that evidence ‘must be considered by the 

Commission in reaching its conclusion’ about the meaning of the advertisement.” Pom 

Wonderful LLC, 155 F.T.C. 1, 14 (2013). See also Bristol-Myers Co., 102 F.T.C. 21, 319 

(1983); Thompson Med. Co., Inc., 104 F.T.C. 648, 794 (1984).

PUBLIC

1ntu1t. WILMERHALKlflL 
©2022 Intuit Inc. All rights reserved. 12

TurboTax has consistently high Net Promoter Scores, overall paid customer-retention rates of more than 

80%, and tens of thousands of 5-star reviews on the TurboTax website. 

RX 9

RX 61 at 36

Customer Retention And Satisfaction Scores Dispute Deception

PUBLIC

Deluxe Premier Self-Employed 

8 70.3 75% 70% 72% 67% 

TaxAct 8.4 67.3 64% 63% 64% 57% 55% 

H&R Block 9.4 49% 63% 54% 55% 49% 54% 

Credit Karma Tax 9 71 58% 64% 63% 67% 60% 62% 

Jackson Hewitt 11.2 56.1 36% 45% 39% 35% 32% 

• • tnTUIT. WILMERHALE· llL 
©2022 Intuit Inc. All rights reserved. 13

“[I]f consumers believed that the terms in DIRECTV’s advertisements did not match the terms disclosed 

when they sought to subscribe, that feeling of deception would have been reflected in ... DIRECTV’s data 

collected on pain points, consumer research, sales calls, closing rates, activation rates, and churn.” 

DirecTV, 2018 WL 3911196, at *18. 

Just like in DirecTV, the evidence does not support Complaint Counsel’s theory:

High NPS (higher than DirecTV’s)

Industry-leading customer-satisfaction scores

Unreliable survey evidence

DirecTV Is Directly On Point 

PUBLIC

✓ 

✓ 

✓ 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 14

No Reliable Evidence of Consumer Complaints

• Only 571 hearsay complaints (out of millions of TurboTax customers) were identified. 

• Almost 40% (227 complaints) have since been withdrawn by Complaint Counsel.

• Many of the remaining hearsay complaints have obvious flaws:

 Many relate to the IRS Free File offering - a different and discontinued product that is 

not at issue in this lawsuit;

 Several were submitted by Canadian residents, who use a different version of Intuit’s 

products, also not at issue in this lawsuit;

 At least eleven were judged invalid by the BBB;

 And many more have nothing to do with TurboTax’s advertising.

PUBLIC

1ntu1t. WILMERHALKlflL 
©2022 Intuit Inc. All rights reserved. 15

No Reliable Evidence of Consumer Complaints

Peter S. Golder, Ph.D.

Golder Decl. ¶ 44

PUBLIC

~ TUCK SCHOOL OF BUSINESS ~ AT DARH I OUTH 

1ntu1t. WILMERHALE· ll], 

BHORI THE FEDERAL 

cmnnss10J\"ERS: 

In rhe Mauer of: 

Iuruit Inc., a corporation. 

DECLAR.UIO:>' OF PROFESSOR 

AUGUST 3 

44. I note that Complaint Counsels attempt to lnnit TurboTax con1plaints to tho e mentioning 

free" is insufficient to identify only c01nplaints that actually relate to the allegations in 

this n1atter.54 A complaint imply including the \Vord ' free doe not necessarily 1nean the 

cmnplaint is related to Complaint Counsel's allegations. For example, included in the 571 

complai11ts are con1plaints that include the \Vord' free but are about: 

• The custorner 's inability to access prior. ears' returns. 55 For example, at least one 

custon1er complai11ed because they were unable to ret:1.ieve their tax retmn filed in 

previous years for free - a feature that Intuit offers to custon1er purchasing paid 

products or Free Edition customers purchasing an add-on package.56 

• JR de/a s that are outside of Intuits control. For exatnple, at lea t two customers 

filed con1plaint related to IRS delays in processing their refund and/or 2020 

sti1nulus checks. 57 

• Technical issues Yvith the Turbo Tax software. For example, at least two cust01ners 

filed complaint related to issues with clo ing their Tm·boTax accounts.58 

• TurboTa.,t: desktop product. For example at least two customers filed cmnplaints 

related to TurboTax's desktop product (of which no free version exists). 59 
©2022 Intuit Inc. All rights reserved. 16

The Dearth of Consumer Complaints Is Inconsistent With Deception

Golder Decl. ¶ 43

Golder Decl. ¶ 17

Peter S. Golder, Ph.D.

PUBLIC

~ TUCK SCHOOL OF BUSINESS ~ AT DARHIOUTH 

1ntu1t. WILMERHALE· ll], 

L-:ST 

BHORI' TB 

cmnussm:-,i:RS: Lina 

In the lbner of: 

Intuit Inc .. a corporation. 

:,;o.i 

Rtb 

au, 

Ah1 

43. When placed in context of the millions of Turbo Tax customer each year clearly these 

customers do not repre ent the expenence . or v1ev.s of most TurboTax customer . 

Considering the 571 complaints identified by Con1plaint Counsel as related to free 

TurboTax this represents 0.000 percent of the 86.4 miHion TuiboTax customers ,vho 

filed at leas one rehun ove1· the pe1iod during which he 571 complaints we1·e fifod. 53 

I 

DECL-\R.UIO:>; or PROFESSOR PETER 1'. GOLDER PH.D. 

AUGUST 30, 2022 

17. The level of overaH comp faints, complaints per custon1er, and complaints related to 

deceptive p1icing and deceptive advertising fm· Inh1it are all in line v.rith bendunark 

con1pa1ues and are inconsisten 'Wit o. the consu.1ner deception alleged by Complaint 

Co1m el 
©2022 Intuit Inc. All rights reserved. 17

Rebecca Kirk Fair

Kirk Fair Decl. ¶ 13

Expert Testimony Creates A Dispute Over Alleged Deception

PUBLIC

IA(;I ANALYSIS GROUP® 

1ntu1t. WILMERHALE· ll], 

U:'>lTED ST.-\TLS or AMI:RIC.-\ 

BHORI: nn: flDI:R-\L TR.\DI: COlDllSSIO! 

C01DllSSIOl\l:RS: Lina ~L Khan, Chair 

~oab Joshua Phillips 

Rebec<"a Kelly Slaughter 

Ch1is1ine S. \\ilson 

Alrnro :\L Bedoya 

lo rhe :\la«er of: Docker ~ o. 9-t0S 

lnrnh Inc., a corporation. 

Dtclar:Hion of Rtbtcca Kirk Fair 

August 30. 2022 

• Disclo lU"e m e de111on trate that con mners upgrade to TurboTax Paid 

product for reason other than the alleged! decepti e "free' ad eni ing and 

being locked into that choice. If con mners had been deceived by Intuit' ads, 

a the FTC alleges. I ould expect to ee substantial, tati tically ignificant 

differences in respondent choice upon lean1ing about an additional free option 

at the point of the hard stop screen. In contra t to hat ould be predicted based 

on the FTC' allegation I find that con mners ith more infonnation about 

alteniati e filing options, including infonnation about an alteniati e free 

olution (the IRS Free File program). cho e to upgrade to a TurboTax Paid 

product at similar rates as hen they a a representati e upgrade screen and 

additionall elected other altenrntive olutions at comparable rate . 
©2022 Intuit Inc. All rights reserved. 18

Rebecca Kirk Fair

Expert Testimony Creates A Dispute Over Alleged Deception

Kirk Fair Decl. ¶ 24

PUBLIC

IA(;I ANALYSIS GROUP® 

1ntu1t. WILMERHALE· ll], 

U:'>lTED ST.-\TLS or BEFORE THE flDER-\L T 

C01DDSSI0l\l:RS: Lina ~L Khan, Chair 

~oab Joshua Phillips 

Rebec('a Kelly Slaugh 

Ch1is1ine S. \\ilson 

Alrnro :\L Bedoya 

lo rhe :\la«er of: D 

lnrnh Inc., a corporation. 

Ho\vever as 

establi. hed abo, e in Section V .A, I find that t 1e difference behveen re pouden s' . election of 

TurboTax Paid product behiveen the Repre entati\0 e Screen Ciroup and the Enhanced Screen 

Group is sunaU and no . ta :it ticalUy ·ignificant (see Exhibit 2.A). Thi ·ugge, t . tha c011SmneFs 

D, d mrion orR, bm upgrade to TurboTax Paid prod 1cts for reai ons other than the aHegedly decepti\ e • tiee'' August 30. 20% 

adYe11ising and that he; do not fee] locked in. n n also pro, ides evidence that finding: the 

cheapest tax solution is not the nun1her one priority for 1:nany con.smners. 
©2022 Intuit Inc. All rights reserved. 19

Golder Decl. ¶ 69

Expert Testimony Creates A Dispute Over Whether Ads Were Misleading

Peter S. Golder, Ph.D.

PUBLIC

~ TUCK SCHOOL OF BUSINESS ~ AT DARH/ OIJTH 

1ntu1t. WILMERHALE· ll!. 

u:-.TIID STAilS or A~[LRICA 

BEFORL THE HDERAL TRADE CO~BUSSIO:< 

C0:\OllSSI0!\"E:RS: Lina :\I. Khan, Cha ir 

~oab J oshua Phillips 

Rebecca Kell~· Sl:mebrer 

Christine S. Wilson 

.. \fraro l\1. Bedora 

In the Mauer of: Docket ~o. 9 

Iuruit Inc., a corporation. 

DECLAR.UIO:< or PROFESSOR PETER! 

AUGUST 30, lOll 

69. Consmner are unlikd to Yie Y I.ntuit's Turbo Ta· Free Edition ads and belieYe ·ith 

ertain that he Yould ne essaril be able to file heir o ·n axes for free . Consu1uer 

who prepare and file their ax retu111s ea h ea1· haYe likel alread 01nple ed he 

Consun1er Bu i.ng Pro ess in prior ear and alread ha ·e so1ne leYel of fan1iliari Yith 

their options. in luding whether their tax sihiation is likel to qualify then1 for a free DI 

produ t whe her with TurboTax or a 01npeti or . oreoYer. onsmuers are fan1iliar vi h 

free produ offerings a ross a range of goods and serYi es and a1·e in fa t skepti al of free 

produ t offerings. 
©2022 Intuit Inc. All rights reserved. 20

RX 44 at 1, 6

GX 295 at 1, 15

Research Confirms Consumers Were Not Misled

PUBLIC

1ntu1t. WILMERHALE· ll], 

ee' comes across as authentic and simple. 

G<MRNIIEHT 

EXH181T 

295 

• Absolute Zero messaging is well understood by 

consumers with no confusion, and indicates free 
©2022 Intuit Inc. All rights reserved. 21

Professor Novemsky did not show participants any of the challenged ads 

Dr. John R. Hauser

Hauser Decl. ¶ 32

The Novemsky Survey Is Fundamentally Flawed

PUBLIC

Mr 

MANAGEMENT S LO.I.N SC HOOL 

U).lTED STA ITS Of .UIERJCA 

BEFORE THE FEDERAL TR.\DE CO)DIISSIO:'< 

C0:\O.DSSI0'.\"IRS: Lina :\L Khan, Chair 

:'\oah Joshua Phillips 

Rebe-cca Kellr Slauihter 

Christin• S. Wilson 

.-\ln1ro :\L &dora 

In the :\farterof: 

Intuit lnc ., a corporation. 

ORAL . .\RGII\IEXT RIQUESIT.I 

Docket N'o. 9-'08 

DECL.-\RUI01' Of JOH:< R. HAUSER, SC.D. 

AUct;ST 30, 2022 

1ntu1t. WILMERHALE· llL 

3- . If. as it appears from my reYiew of the oYemsky Declarntion and associated 

survey script. the _ -ovemsky Sm ·ey did not sho\\· respondents any stinmli. thi is a fundamental 

flaw in its design. \ ithout showing respondents an at-issue messaging. the _ oYemsk urvey 

does not and annot tie respondents· per eption or understanding to any of Inmifs at-issue 

advertisements. \Yebsite onununications. or disclosures. By failing to te t any sti.tm1li. the 

ovem ky Declaration cannot ascribe the results of the _ -ovemsky Smvey to any alleged 

misrepresentations made by Intuit versus any other sour e of infonuation that respondent may 

have encountered. Instead. and ignoring all of it other fla,Ys. the oYemsky urvey at best simply 

mea rn·es general impressions and unsupported guesses that ca1mot be onne ted i.t1 any 

meaningfol wa to Inmit's advertisements. website communi ations. or discloslll'es. Additionally. 

by not providing respondents with any relevant infonnation ( or pro ·iding them with inaccmate 

infonnation) through the survey process. re pendents are prone to guessing or answering que tions 

based on other unknown i.t1fo1111atio11. beliefs. or aspi.rations.45 The _ -oYemsky Smvey·s attempt to 

solicit such general beliefs about eligibility are ontraiy to well-established sm-Yey design 

principles. 
©2022 Intuit Inc. All rights reserved. 22

Novemsky’s survey was biased – allowing respondents to opt out after learning of the survey’s purpose and 

target.

The Novemsky Survey Was Transparently Biased

GX 305

PUBLIC

Main Questionnaire - OPT OUT AND BRACKETS] 

(TAT) 

You finished the survey! Thank you for your participation. brief survey. 

GOVERNMENT 

EXHIBIT 

305 

This survey is being conducted on beha lf of the United States Federal Trade Commission (FTC), the 

nation's consumer protection agency, in order to collect information about the reactions and 

experiences of potential customers to advertisements by Intuit, the maker of Turbo Tax. 

every important to us. If you don't know on answer to a 

lease indicate this in your response. 

results of this study will not be used to try to sell you 

ses WMn viewing a screen, please wear them IN/ore 

his survey when you have time to comp/de it uninterrupted 

The FTC investigates unfair and deceptive conduct by companies. The information you provide could 

help us further our mission under the FTC Act to protect consumers. 

DENT SELECTS 2 ("I do not understand or do not agree to t~e 

structions 

[DEILIETE RESPONDENT DATA IIF 1 (""Yes")] 

1.. Please delete my submission, I ·want to opt-out 

2. Please keep my submission, I do not want to opt-out 

1ntu1t. WILMERHALE· llL 

ee to these instructions 

SOS. As on additional Rcurity measure, please enter the code exactly as it appears in the image below, 

ond then didc the •eontinue• button. 

Ple<JR enter it exactly as it appears, including upper and lower co~ letters. Do not include any spaces. 

Type them o/1 together. 

[PROGRAMMER: PIPE IN ONE RANDOMLY SELECTED CODE. CONFIRM THAT WHAT THE RESPONDENT 

TYPES IN MATCHES THE PIPED-IN CODE FOR SPELLING ANO CASE.] 

TEXT BOX: ___ _ 
©2022 Intuit Inc. All rights reserved. 23

A. We use simple tax returns to let consumers know that there are eligibility 

requirements for using the TurboTax Free Edition, let folks know that those eligibility 

requirements are tied to the complexity of their tax return.

GX 155 – Rubin Dep. Tr. 55:16-20

Q. Why doesn’t Intuit say Free Edition for Form 1040 with no attached schedules?

A. That would be a terrible idea.

Q. Why would it be a terrible idea?

A. It would be more confusing for consumers than just to say, for simple tax returns.

GX 155 – Rubin Dep. Tr. 209:11-16

Jack Rubin,

VP of Marketing

Intuit Clearly Discloses Free Edition’s Qualifications

PUBLIC

• • lnTUIT. 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 24

See RX 5 – Current Free Edition Landing Page

• On the TurboTax website, all free claims are accompanied in close proximity by a hyperlinked disclosure.

• The website includes a Free Edition landing page that repeatedly addresses Free Edition’s qualifications:

Intuit Clearly Discloses Free Edition’s Qualifications

PUBLIC

1ntu1t. WILMERHALE· ll], 

TurboTax Free Edition 

For simple tax returns onty. See if you qualify 

* * * * {4.8/5 J 68,975 reviews} 

$0 Fed. $0 State. $0 to File•. 

Rle for $0 

Why use TurboTax Free Edition? 

If you have a simple tax return, you can file your taxes online for free with Tu rbo Tax Free 

Edition. Just import your W-2, answer basic questfons about you r life, and we'll get you your 

maximum refund, guaranteed. 
RX 9 ©2022 Intuit Inc. All rights reserved. 25

Intuit Clearly Discloses Free Edition’s Qualifications

PUBLIC

ee 

0 

ii 

1ntu1t. WILMERHALE· IIJI . 

Rio for SO 

0 

Del xe 

Start for free 

Pay~ whffl ,oo. f1III 

I 'I , :l':>1 

' 

emier 

Gil 

Start for free 

Paw~ when fOU 1111s 

✓ 

✓ 

✓ 

✓ 

✓ 

Start for tree 

~O!ttfwilffl,OUt'III 

tum 

I.II 
©2022 Intuit Inc. All rights reserved. 26 See RX 4

Intuit Clearly Discloses Free Edition’s Qualifications

PUBLIC

1ntu1t. WILMERHALE· llL 

What qualifies as a simple tax return? 

If you have a simple tax return, you can file with Turbo Tax Free Edition, Turbo Tax Live Basic:, orTurboTax Live 

Full Service Basic. A simple tax return is one that's filed using IRS Form 1040 only, without having to attach any 

forms or schedules. Only certain taxpayers are eligible. 

Situations covered (assuming no added tax complexity): 

• W -2 income 

• Lim ited interest and d ividend inco me rep orted o n a 1099-'INT o r 1099-DIV 

• IRS standard deductio n 

• Earned !Income Tax C red it (EiC) 

• C hild tax credits 

• Studen t loan interest d eductio n 

Situations not covered: 

• Item ized ded uctio ns 

• U nemploymen t incom e reported o n a 1099-G 

• Busin ess o r 1099-N EC income 

• Stock sales 

• Rental p roperty income 

• C red its, ded uctio ns and incom e reported on other forms o r sched ules (for exa m ple, 

income related to crypt o investments) 

If you don't have a simple tax ,return, we have o the r paid o p tions to fi le using Turbo Tax. 

How does Turbo Tax make any money? 

We want our customers to love our p roducts and services. Because we have custo m ers who 

pay for o ur prem iu m p roducts and services, w e can offer sim ple tax filling. We offer add itio nal 

paid b enefit s that go beyond filing your sim p le taxes for free, but t hey're o ptional. 

X 
See GX 205 ©2022 Intuit Inc. All rights reserved. 27

PUBLIC
©2022 Intuit Inc. All rights reserved. 28

Expert Testimony Creates A Dispute Over Sufficiency Of Disclosures

Peter S. Golder, Ph.D.

Golder Decl. ¶ 17

PUBLIC

~ TUCK SCHOOL OF BUSINESS ~ AT DARHIOUTH 

1ntu1t. WILMERHALE· ll], 

If 

BE 

cmnussm:-,i:RS 

In the lbner of: 

Intuit Inc .. a COlpG 

b. I cornpared Intuit TY 2021 Free ads to ad . from the an1e 22 benchmark 

companies "\\ hose BBB complaint- . I r 1

eviev\ ed and found tha Intuit s disclosures 

'-" ere comparab~e in size, length and font co~or to benchn1ark cornpanie : 

DECL-\R.UIO:-< or PROFESSOR PETER 1'. GOLDER PH.D. 

AUGUST 30, 2022 
©2022 Intuit Inc. All rights reserved. 29

GX 155 – Rubin Dep. Tr. 58:5-11 Jack Rubin,

VP of Marketing

A. I can think of one piece of qualitative research in which the term ‘simple tax 

returns’ was part of the research. . . . [T]he respondent responses were about 

the clarity of the term and appreciating TurboTax showing that right up front 

at the very beginning of the process...

See RX 44 at 8

Market Research On Intuit’s Disclosures Creates Further Dispute

RX 44 at 7

PUBLIC

1, eZMC>re y e? 

• • lnTUIT. 

This makes it abundantly clear who qualifiesj 

'=== 

• 

now? 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 30

Intuit’s hyperlinked disclosures closely resemble the examples of acceptable hyperlinks in the 

FTC’s “.com Disclosures” guidelines. 

Intuit’s Ads Comply With the FTC’s Disclosure Guidelines

RX 96, FTC .Com Disclosures Guidelines at A-7

PUBLIC

Alr~hough hype1rlinks g:enera~ly should not be used to d1sdose information integ1 ·al to the 

dlaim - sudh as, the exI1st1ence and nature of add1tional Jees consumers 1mig1ht not expect - a 

hype1rl1nk can be used to d1sc~ose the deta11is 1f they are loo co1mp1ex to descnbe next to fflle basic 

pnce 1nformat1on. Here the hypen ink lie,ads to the disclosure,, "Monitoring plan price: $151.95 

per month with one came,ra,, $91.95 per 1month/per camera w1~h two cameras,, $,7.95 per month/ 

per ca1mera with three or 1more ca1meras,. Save 1 Oo/o w1th a 1I2-mon~h commitment, 210°/4 with a 

24-imonth com1mitment. Add1tional 5% discount fior seniors, and fam11iies of activ1e duty military 

personnel .

11 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 31

• Complaint Counsel claim that Intuit’s representations before the 

point of sale are “[m]isleading door openers.” Mot. 33.

• That theory does not apply.

 The ads invite consumers to learn about the product online, 

which you can do well before purchase. It is not deceptive to 

ask consumers to learn about your product on your website. 

 Complaint Counsel fail to introduce evidence that consumers 

were deceived and seek improper inferences regarding 

consumers who abandon the product. 

Mot. 33

Complaint Counsel concede that:

The “Deceptive Door Opener” Theory Should Be Shut

PUBLIC

UN ITED STATES OF AMERICA BEFORE THE FEDERAL TRADE COMMISSIO 

COMMISSIONERS, Lina M. Klan, Ch,.i,-

In the- n1atter of: 

lnhtit Inc., a corporation, 

R~ponde,nt. 

o"h Jo5hua Phillips 

~t7~:eKS.

1~Vi~!:~t,te-r Alvaro M. Bedoya 

Oocbt No. 9408 

COMPLAINT CO NSEL' S 

MOTIO FOR SUMMARY DECISION 

1ntu1t. WILMERHALE· llL 

consumers learn that the ''freemium" version of TurboTax is not 

free for them prior to purchasing a paid version of TurboTax 

Confidential 
©2022 Intuit Inc. All rights reserved. 32

The FTC Investigator’s Credibility Has Not Been Tested 

Intuit has not had an opportunity to depose Ms. Shiller, whose declaration includes troubling inaccuracies, 

such as:

The Functionality of Intuit’s Website: Clicking on the orange “File for $0” brought consumers to a 

screen to create an account and linked the Terms and Privacy Policy. (Shiller Dec. ¶ 97.)

RX 26

CC SOF ¶ 75

PUBLIC

.,. ontuot 

~ turbotax. 

:FREE: 

Guaranteed. $0 Fed. $0 State. $0 To File. 

Get up to a SO% head start to save time 

Transfer last yea s info from Turbo Tax or another 

preparer for free, and your simple tax returns 

can be well on their way to complete. 

1ntu1t. WILMERHALE· llL 

Great choice! We th ink you'l l love this year's Turbo Tax. 

How did you do your taxes last year? 

I used Turbo Tax 

fil I went to a tax service 

(H&R; Block, J.cksoo H~wrtt, etc.) 

Please select one· 

Q I used a different tax software 

orwebSite 

I didn't fi le taxes last year 

~ I used a CPA or accountant 

Other 

Skip this step FS!i:Hi 
©2022 Intuit Inc. All rights reserved. 33

Materiality Is Disputed And Complaint Counsel Have Not Offered Evidence

• Complaint Counsel must show that the alleged misrepresentations were likely to affect a 

reasonable consumer’s purchasing decision or conduct regarding TurboTax. See Int’l 

Harvester Co., 104 F.T.C. 949, 1057-1058 (1984).

 Complaint Counsel have not put forth any evidence of materiality.

• Complaint Counsel rely on an inapplicable presumption.

• Intuit has rebutted any presumption. 

PUBLIC

1ntu1t. WILMERHALKlflL 
©2022 Intuit Inc. All rights reserved. 34

No Presumption of Materiality Applies

• The alleged misrepresentations actually concern Free Edition’s qualifications, for which no presumption 

is appropriate. 

• Judge Breyer recognized this important distinction:

RX 73 – TRO Hearing Tr. 16:3-7

Hon. 

Charles R. Breyer

U.S. District Judge

for the

Northern District 

of California

PUBLIC

■ 

~ ome ck d h y say .. L \'le J 

4 dn t ~a 0 t m 9 f to e a d t fre~ 

5 .f e .. tu D a b t r s r,rhat iJe s 

ow, BO e C 1 0Ilr, I 1 V 1 h B 0 

7 .J. e 6 1 a d 0 I 1 

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 35

• Presumptions are always rebuttable:

 POM Wonderful LLC, 155 F.T.C. 1, 62 (2013): “A respondent may rebut a presumption 

of materiality by providing evidence that the claim is not material . . . . ‘This is not a 

high hurdle.’”

• The presumption is particularly easy to rebut on a motion for summary decision.

Intuit’s Evidence Rebuts Any “Presumption” of Materiality

PUBLIC

1ntu1t. WILMERHALKlflL 
©2022 Intuit Inc. All rights reserved. 36

Expert Testimony Rebuts Any “Presumption” of Materiality

Evidence demonstrates that consumers do not choose TurboTax solely because of Intuit’s ads.

Dr. John R. Hauser

Hauser Decl. ¶ 76

PUBLIC

U);TIID STATES Of A~JIRIC.-\ 

BHORI 

COlilIISSIO)iERS: 

In 1be l fa ner of: 

lnruil Inc., a corporatioo. 

DECL-\R-l 

Mr 

MANAGEMENT S LO.I.N SC HOOL 

1ntu1t. WILMERHALE· ll], 

6 Together this evii- .ence sho,~ .. th.ait mt::r · · co1lSWIIeD do cf · ii.mp rel · @lel o a 

· Wee · · e ad ertismg at-issue · 

ti.mg a · er eem.g an a ~ertise:ment Instead. most consumers engage m stg,mfi.cant research usmg 

a variety of me ods. Th.rCmg hii. re earc~ coostm are likely o encm er ii:mformation aoout 

Tmbo'.Iax Ffiee E · .ion ftonll. futt i ., well a a ariety of .Po.;pu[ar rqn}ta1ble e:otlSilil11.er-fadng 

ource , and are h unil..ooet r to 'be deceir ·ed as al .eged h Compiaim Counsel. 
©2022 Intuit Inc. All rights reserved. 37

Consumer behavior is inconsistent with Complaint Counsel’s theory of deception:

Golder Decl. ¶ 36

Peter S. Golder, Ph.D.

Golder Decl. ¶ 38

Expert Testimony Rebuts Any “Presumption” of Materiality

PUBLIC

~ TUCK SCHOOL OF BUSINESS ~ AT DARHIOUTH 

1ntu1t. WILMERHALE· ll!. 

Uc'TIID SHITS Of 

BEFORE THE HDER.-\L TR 

CO)DllSSIOXERS: Lina ll. Khan, CbaiJ· 

::"-oah J oshua Phillips 

36. Complaint Counsers the01 appears o assmue that ousmuer see a TurboTa · T ad and 

pro eed i.nunedia el to pa i.ng TurboTax withou ondu ting an other resear h or 

onsideri.ng an other potential providers of tax preparation solu ion . This the01 flies in 

the fa e of he well-re ogn.ized Consumer Bu ing Pro ess.39 

RebeccaKellySlaue:hrer "L.......,,=======~======---=======-------,,===============~• Christine S. Wilson 

.--\Jnro lL Bedo~·a 

luthel\latterof: Docket ~ o. 9-'08 

lntui1 Inc .. a ccnporation. 

In fact, c011Swue:r · enga,ged in be high-invoh ement 

DECLAR.UIO:>""Of PROHSSORPETER. • 1::1_ 1 l .1!... b f, 1 " " 

Aucumo. 2022 Con:su:rner Buymg Process are 11J.Ke y to com: uct re .earcJL.1. , e1 ore e e hng a tax prepm:-atmn 

proi,; icler ancl are u, 1bkely · o 1. eigh adve11i ing a the ingle piec·e of relevant infoni1!1ation 

on tb.eir .earcfa .. 49 In 1igb . of taxpayer 1.notivation to cl1oose an alppropria .e tax prep,arntion 

product~ reasonable cons1ill111ers are likely to pe1fonn research on tax preparation options 

and tltey may also specificatlly res ea rc,lt couolition.s for llil ing free product offerings .. 
©2022 Intuit Inc. All rights reserved. 38

Q. Did you read any reviews before you began using TurboTax?

A. Yeah. [...]

Q. Do you remember how many reviews you read before you began using TurboTax?

A. ... [I]f you had to put a number on it, it would be five or six at least reviews and they were 

generally from individuals. [...]

Q. And do you recall what the reviews you read about TurboTax said?

A. Just that it was easy to use mostly and that the word that came to mind ... painless, you know, 

stuck in my head.

RX 72 – Harford Dep. Tr. 57:9-59:16

Consumer Testimony Creates Dispute Over Materiality

Q. If we can go to paragraph 5 [of your declaration]. It says, “I began using TurboTax in tax year 

2013 because I liked the interface and it was straightforward and easy to use and thought it 

looked clean.” Is that right?

A. Yes.

RX 71 – Rozar Dep. Tr. 73:5-11

PUBLIC

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 39

• The purpose of prospective relief is not to “impose criminal punishment or exact compensatory 

damages,” but rather to prevent future violations of the FTC Act. FTC v. Ruberoid Co., 343 U.S. 470, 

473 (1952).

• Instead of evaluating Intuit’s current advertising practices, Complaint Counsel continue to focus on 

Intuit ads that aired years ago and are outside the limitations period. See Opp. 25-26. 

• There is no “cognizable danger” of these ads recurring in the same form. TRW, Inc. v. FTC, 647 F.2d 

942, 954 (9th Cir. 1981).

 Indeed, the May 4 Settlement Agreement forbids it.

No Prospective Relief Is Warranted

PUBLIC

1ntu1t. WILMERHALKlflL 
©2021 Intuit Inc. All rights reserved. 40

The Settlement forbids Intuit from running its “free, free, free” ads, 

or substantially similar ads:

It also requires Intuit to make meaningful enhancements to its 

“free” disclosures:

The Multistate Settlement Already Prohibits the Allegedly 

Deceptive Conduct

RX 76 at 1

RX 76 at 21

RX 76 at 20

PUBLIC

ASSURANCE OF YOLUNTARY CO_ fPLIANCE 

This Assurance ofVo!Ulltary Complianc.e1 (the "Assurance") is entered into by the 

A itorneys General of the States and Commonwealths of Alaska, Alabama, Arkansas, Arizona, 

California, Colorado, Connecticu~ Delaware Florida, Georgia., Illinois Iowa Idaho, Indiana., 

Kansas, Keniud,y, Louisiana, Massachusetts, :Maryland, Maine, Michigan, MinneeSota, Missouri, 

Mississipp~ Montana, North Carolina, North Dakoia, Nebraska, New H=pshire, New Jersey, 

1 This Assur:mc• of VolWlta,y Compliance shaU, for all aecernuy pwpose;, also be co!I.Si@rl!d en 

Asswuce of Dlscoorinu.mc.e. Th• Attorneys Ge!le!ll! ""'"' an1horiry to e:<ecnte this Ass=ce. S•• g•n•ralo, N.Y. 

Ell LlW § 63(1.5); Tl:NK COl!ll: ANN. § 47-18-107; FLolliOASl:-\TIJIESSECTION 501.207(6);fil,JNOJ&C0NSUMil 

FMUD .... 'IID DECVI!v"E BUSOO:SS l'K.'\CTI .SA , 815 II.CS 50:i/6.I; JU.S)\ _ 56:Z-l o -227; P.A. \JN'fAJK TR.ADE 

P;>.AC-llCES ,,u;n CONSID.ill!. Pl!OT2CI10N U W l P.S. § 201-5; TEX. BUS. & CO!,l_ com: § 17.58; RCW 19.86.100; 

AL~KA STAI. § 45.50.511 ;Au. CODE § 8-l9-4;AXKANSAS Coo:; ANNOTATED § 4-118-114;Am. REV. S:rn. § 44-

15:lO; C.R S. § 6-1-11 0(2); COliK GEN. ST.'J. H --IIOj; D.C. Com; 28-3909(c)(6); 29 DEL. C. § 2525(a) (•u ormng 

cease and desist orders by ~gre•menl); O.C.G A . § 10-1-402; HAW. RIV. STA!". SECT. 487-12;!0\l\\ CODE§ 14.16 ; 

Iow.~.ADMJN. CODER. 61-38.1 ;IMHO CODE § 48-610; IN!) _ CODE§ 24-5-0.5-7;KENruC-KYR.:""\'UJi.ED ST.fflJES 

367.230; UNFAE TMDE ? !U Cl1Ci:S .•,m> CONSUMilPR.OTE=:. L~w. LA. R.S. § LA. !t.S. :ii: 1410; M.G.L C. 93A, 

SEC. 5.; MID. OODEANN., COM. U.ur § 13-402; 5 )>l .R.S A . § 210; MlCJi. COMP. LAll,IS § 44:i.906; )>IJNN_ S'L'IJ. § 8.H , 

Sl>"BD. 2B; §407.030 RSMo; M.SSISS!m OON&filffi!.Pl'-O'n:CllON AGT,MS CODE AN:.. §75-24-27(1Jle;) ;)>ION!. 

Com; .'INN. § 30-14-112; N.D.C.C. 51-15-06.1; NEB. REv. S'fM. §59-16l0A.>;DNn. REv. Sr.-0!. § 87-202.05(2); 

N.H. REV. Sl:.\T. ANN. § 358-.•U -7; NEWML'c!OO UNFAE PR.AC11Ci:S ACTNMSA 1978, §57-12-9 (197l); N.-V. REv. 

Sl:.\T. 598.0995; Offio iUVI.;21!) Com 1345.0il(F); 15 O.S. § 56.1 ; ORS 646.632;R.L GEN. U ws, § 6-13 .1- 6; 

SournC.UOLINA COD:ii § 39-5-60; SDC.'L 3 -24-19; U1'AilCOIDE§ 13-2-1, etSW].; V,\ . CODE ANN.§ 59.1--02; 9 

V.S.A. § _459;WJS.S1:-0!. §I00.18(Jl)(e); W. VA. C DE § 46A- -10 ; andWYO.S'L'<I. ANN. §40-12-10 . ff],_....,.,, ..., ........... :t...£,,,,; 

1ntu1t. WILMERHALE· llL 

T!lllturut .nru: t 1i1ot p:uhlist r catt ltO b u'bl i h d iin any rn dium 

.PP ndix fo . a. ii t of slld~ ad !l'iti 

Jidoo . · dv rti . m. n1 tffmt · umta:ntially irnilar iJlll th · r rep. tition. of th ord 

A. In any non-Space-Constrained Advertisement of free tax preparation products 

other than on a Turbo Tax Website, Intuit must disclose, Clearly and Conspicuously, and in Close 

Proxipiity to the representation that the product is free: (1 ) the existence and category of material 

limitations on a consumer's ability to use that free product; and (2) that not all taxpayers qualify 

for the free product. 
©2021 Intuit Inc. All rights reserved. 41

Category FTC’s November 10, 2021 Proposal State AG Settlement

Non-Space Constrained 

Ads

“(1) the existence of material limitations on a consumer’s ability 

to use that free product; 

(2) the general nature, category, or type of those limitations; 

and

(3) that not all taxpayers qualify for the free product.”

“(1) the existence and category of material limitations on a consumer’s ability to use 

that free product; and

(2) that not all taxpayers qualify for the free product.”

Space Constrained Ads “that eligibility requirements apply.” “that eligibility requirements apply.”

Space Constrained 

Online Ads

“must also include a hyperlink to a landing page or webpage on a 

TurboTax Website that contains full disclosure of all material 

eligibility restrictions.”

“(1) Clearly and Conspicuously include a hyperlink to a landing page or webpage on a 

TurboTax Website that Clearly and Conspicuously contains full disclosure of all 

material eligibility restrictions or (2) link by clicking on the Advertisement itself to a 

landing page or webpage on a TurboTax Website that Clearly and Conspicuously sets 

forth full disclosure of all material eligibility restrictions.”

Space Constrained 

Video Ads

“must [also] verbally disclose ... that eligibility limitations apply 

and not all taxpayers qualify.”

“except for such Advertisements that are 8 seconds or shorter, Intuit must [also] 

verbally disclose ... that not all taxpayers qualify.”

TurboTax Website

“must disclose ... very near to the representation or through a 

hyperlink that is very near to the representation, all material 

limitations on a consumer’s ability to use that free product, 

including, but not limited to, eligibility criteria for that free 

product.”

“must disclose (1) ... all material limitations on a consumer’s ability to use that free 

product, including, but not limited to, eligibility criteria for that free product, or (2) 

through a hyperlink (i) that is very near to the representation, (ii) that indicates that 

there are material limitations on a consumer’s ability to use that free product, and 

(iii) that links to a landing page or webpage that Clearly and Conspicuously sets forth 

all material limitations on a consumer’s ability to use that free product, including, but 

not limited to, eligibility criteria for that free product.”

The Multistate Settlement Mirrors the Prior FTC Proposal

PUBLIC

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 42

• Complaint Counsel’s motion outright ignored Intuit’s affirmative defenses:

 Mootness: Intuit has discontinued the allegedly unfair and deceptive advertising campaign.

 Overbroad Relief: Requested relief exceeds the scope of the allegations in the Complaint.

 Invalid Complaint: The Commission did not vote on the final version of the Complaint. 

 Laches/Estoppel: The Commission unreasonably delayed taking action.

 Due Process Violations: Prejudgment. 

 Other Constitutional Violations: Substantial separation-of-powers and nondelegation concerns. 

Intuit’s Affirmative Defenses Remain Unaddressed

PUBLIC

1ntu1t. WILMERHALE· ll], 
©2022 Intuit Inc. All rights reserved. 43

Rule 3.24(a)(4) provides:

“Should it appear from the affidavits of a party opposing the motion that it cannot, for reasons 

stated, present by affidavit facts essential to justify its opposition, the Commission . . . 

[1] may deny the motion for summary decision or 

[2] may order a continuance to permit affidavits to be obtained or depositions to be taken or 

discovery to be had . . . .”

The appropriate action here is to deny the motion—not to order a continuance. 

• There was and is no deception. 

• CC have not introduced any evidence—after a three-year investigation. 

• Intuit, not the Commission, is entitled to summary decision on this record, but it is time for a fair 

and contested hearing before the ALJ. Each side should get its day in court after a full and fair 

record is created. 

No Continuance Is Necessary or Appropriate 

PUBLIC

1ntu1t. WILMERHALKlflL 
CERTIFICATE OF SERVICE

I hereby certify that on October 24, 2022, 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

 I further certify that on October 24, 2022, 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 

Sara Tonnesen

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: stonnesen@ftc.gov 

Tel: (202) 326-2879 

Christine Todaro

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: ctodaro@ftc.gov 

Tel: (202) 326-3711 

Thomas Harris

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: tharris1@ftc.gov

Tel: (202) 326-3620 

PUBLIC
Jody Goodman

Federal Trade Commission

600 Pennsylvania Avenue, NW

Washington, DC 20580 

Email: jgoodman1@ftc.gov 

Tel: (202) 326-3096 

Colleen Robbins

Federal Trade Commission

600 Pennsylvania Avenue, NW

Washington, DC 20580 

Email: crobbins@ftc.gov 

Tel: (202) 326-2548 

Virginia Rosa

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: vrosa@ftc.gov 

Tel: (202) 326-3068 

J. Ronald Brooke, Jr.

Federal Trade Commission

600 Pennsylvania Avenue, NW 

Washington, DC 20580 

Email: jbrooke@ftc.gov 

Tel: (202) 326-3484 

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: October 24, 2022 Respectfully submitted,

/s/ Molly Dillaway

MOLLY DILLAWAY

Counsel for Intuit Inc

PUBLIC