Byers v. Intuit

600 F.3d 286 (2010)

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Byers v. Intuit

United States Court of Appeals for the Third Circuit
600 F.3d 286 (2010)

  • Written by Tammy Boggs, JD

Facts

The Internal Revenue Service (IRS) (defendant) was the federal agency responsible for administering and assessing income taxes as dictated by the Internal Revenue Code. The IRS wanted to encourage taxpayers to electronically file their tax returns. Instead of developing its own electronic-filing system, the IRS entered into an agreement with private tax-preparation companies including Intuit, Inc. (the tax-preparation companies) (defendants) under which the companies agreed to provide free tax-preparation and electronic-filing services to a certain percentage of taxpayers. The tax-preparation companies charged taxpayers who were not eligible for free services. Stacie Byers and Deborah Seltzer (plaintiffs) used the tax-preparation companies to electronically file their taxes and were charged fees. Byers and Seltzer sued the tax-preparation companies for themselves and on behalf of other taxpayers, alleging, among other claims, that the tax-preparation companies had violated the Independent Offices Appropriation Act (IOAA) in charging fees in exchange for providing electronic-filing services. The tax-preparation companies filed a motion to dismiss the claims, arguing that the IOAA did not apply to them as private companies. The district court agreed and dismissed the claim. Byers and Seltzer appealed.

Rule of Law

Issue

Holding and Reasoning (Garth, J.)

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