PUBLIC 

UNITED STATES OF AMERICA

FEDERAL TRADE COMMISSION

OFFICE OF ADMINISTRATIVE LAW JUDGES

__________________________________________

) 

In the Matter of

Intuit, Inc.,

 a corporation, 

Respondent. 

___________________________

) 

)

) Docket No. 9408 

)

) 

) 

_______________)

ORDER ON POST-TRIAL FILINGS

I. Post-trial filings schedule

Pursuant to Federal Trade Commission Rule of Practice 3.46(a), each party may file

proposed findings of fact, conclusions of law, and rule or order, together with reasons therefor 

and briefs in support thereof, within 21 days of the closing of the hearing record; and each party 

may file reply findings of fact, conclusions of law, and briefs within 10 days of service of the 

initial proposed findings (collectively, “post-trial filings”). 16 C.F.R. § 3.46(a). Pursuant to Rule 

4.3(b), for good cause shown, the Administrative Law Judge may extend any time limit 

prescribed by the rules in this chapter, except in circumstances not applicable here. 16 C.F.R. 

§ 4.3(b).

At the conclusion of trial, each party made a request to extend the deadlines for post-trial 

filings. Additional time for the post-trial filings would help ensure that they have adequate time 

to brief the issues and be thorough and careful in replying to each other’s proposed findings.

Moreover, the record from this multi-week trial is extensive, with numerous witnesses, and 

thousands of exhibits, including numerous video and print advertisements distributed over 

numerous platforms. 

Based on the foregoing, good cause exists under Rule 4.3 to extend the deadlines for 

post-trial filings. The deadlines for post-trial filings are as follows: 

May 23, 2023 Deadline for filing concurrent post-trial briefs, proposed findings 

of fact, and conclusions of law; and

June 20, 2023 Deadline for filing concurrent reply briefs and replies to proposed 

findings of fact.

The parties shall provide to the Office of Administrative Law Judges (“OALJ”) four hard 

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copies, and one electronic version of the in camera versions of the post-trial filings.0F

1 All posttrial filingsshall be printed double-sided and shall be spiral bound or coil bound. Velo binding or 

comb binding shall not be used. The electronic version shall be in MS-Word (.doc/.docx) format, 

using Times New Roman 12 point font. Electronic copies of post-trial filings shall be transmitted 

by email to OALJ@ftc.gov. 

The parties shall provide to OALJ an electronic set of all exhibits admitted into the 

record. If there is both a public and an in camera version of an exhibit, only the in camera

version needs to be provided. The parties shall also provide electronic copies of any 

demonstrative exhibits that were used during trial. The foregoing materials shall be provided 

within seven days of the close of the hearing record. 

 

II. Mandatory rules for post-trial filings

The following requirements apply to all post-trial filings and shall be strictly followed:

• 16 C.F.R. § 3.46 sets forth express requirements for proposed findings of fact and 

conclusions of law. In accordance with Rule 3.46(a), Complaint Counsel shall provide 

a proposed order for relief, together with supporting facts and law, and 

Respondents shall specifically reply thereto. 

• All proposed findings of fact shall be supported by specific references to the 

evidentiary record. 

• All legal contentions, including, but not limited to, contentions regarding liability 

and the proposed remedy, shall be supported by applicable legal authority. 

• All factual assertions made in a party’s brief shall cite to a corresponding 

proposed finding of fact. Citations to individual documents or items of testimony that do 

not also reference a corresponding proposed finding of fact may be disregarded. 

• The parties shall specifically include briefing in support of or in opposition to the 

proposed remedy, including each and every provision of the proposed order (other than 

definitions, boilerplate, or non-substantive provisions). 

• Do not cite to testimony for the truth of the matter asserted if the testimony was 

admitted for a purpose other than for the truth of the matter asserted. If such testimony is 

cited, the party shall indicate in its brief or proposed findings that the testimony was 

elicited for a purpose other than for the truth of the matter asserted.

• Do not cite to evidence that was admitted for a limited purpose for any purpose 

other than the theory under which it was admitted.

• Do not cite to evidence that was determined at trial to be “disregarded” or “not 

considered.” 

1 The parties need not provide hard copies of the public versions of post-trial filings to OALJ. 

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• Do not cite to documents that are not in evidence, documents that have been 

withdrawn, or documents that have been rejected.

• Do not cite to demonstrative exhibits as substantive evidence.

• Do not cite to expert testimony to support factual propositions that should 

be established by fact witnesses or documents. 

• Do not cite to an offer of proof, or to testimony or documents that were elicited as 

part of an offer of proof. 

• Violations of the requirements of this Order should be pointed out by opposing 

counsel in the reply brief or the reply to proposed findings of fact.

• When citing to exhibits, the parties shall identify the document by the GX or RX 

number, followed by the name of the person or entity that produced the document, and 

the page number. An example of the format that shall be used is: (RX1807 (Intuit) at 007; 

GX4115 (Company Name) at 010).

• When citing to expert reports, the parties shall identify the report by the GX or 

RX number, followed by the name of the expert witness that produced the report, and the 

paragraph number. An example of the format that shall be used is: (GX5000 ([Name] 

Expert Report) ¶ 87). 

• When citing to trial testimony, the parties shall identify that testimony by the 

witness’ name, the company or organization as to which the witness is testifying, the 

letters “Tr.” And the transcript page number. Do not provide line numbers or the word 

“at” before the transcript page number. Do not use first initials unless there is more than 

one witness with the same last name. The citation following the statement of fact shall be 

in parentheses. An example of the format that shall be used is: (Smith (Company Name) 

Tr. 1098). If more than one source is used for the same proposition, the format that shall 

be used is: (Smith (Company Name) Tr. 1098; Jones (Organization) Tr. 153). 

• When citing to deposition testimony or testimony from an investigational hearing 

transcript (“IHT”) that was admitted in evidence, the parties shall cite to that testimony 

by setting forth the exhibit number, and then, in parentheses, the deponent’s name, the 

company or organization with which the deponent is associated, the letters “Dep.” or 

“IHT,” and the transcript page number. Do not provide line numbers. Do not use first 

initials unless there is more than one witness with the same last name. The citation 

following the statement of fact shall be in parentheses. An example of the format that 

shall be used is: (RX100 (Smith (Company Name) Dep.) at 1098).

• When deposition testimony or testimony from an IHT that was admitted in 

evidence has been cited by a party, and the opposing party has an objection to the use of 

such testimony, the opposing party shall point out its objection to such excerpt in its reply 

to the proposed finding, or such objection shall be deemed waived.

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• Do not use “Id.” as a cite for proposed findings of fact or reply findings of fact.

• Do not cite to more than one copy of the same document (i.e., if RX100 and 

GX200 are different copies of the same document, cite to only one exhibit number). 

• Reply briefs shall be limited to refuting issues raised by the opposing side and 

should not be used merely to bolster arguments made in the opening post-trial briefs.

• Reply briefs shall reply to the arguments in the same order as the arguments were 

presented by the opposing party in its opening brief.

• Reply findings of fact shall set forth the opposing party’s proposed finding of fact 

in single space and then set forth the reply in double space. Reply findings of fact shall be 

numbered to correspond to the findings that the reply findings are refuting and shall use 

the same outline headings as used by the opposing party in its opening proposed findings 

of fact. If you have no specific response to the opposing party’s proposed finding of fact, 

set forth the opposing party’s proposed finding of fact and then state that you have no 

specific response or do not disagree.

An example of the format for reply findings of fact that shall be followed is: 

39. Company Name, Inc. was a corporation organized and existing 

under the laws of the Commonwealth of Pennsylvania, publicly traded on 

the American Stock Exchange, with its principal place of business at 1740 

Lake Needwood Drive, Suite 300, Arlington, VA, 22201. (CX328 

(Company Name) at 12; Hanson (Company Name) Tr. 6732).

Response to Finding No. 39: 

Respondent has no specific response.

• Reply findings of fact should be used only to directly contradict the other side’s 

proposed findings of fact and should not be used merely to restate the proposition in 

language which is more favorable to your position.

ORDERED: 

 D. Michael Chappell

Chief Administrative Law Judge 

Date: April 24, 2023

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