Byers v. Intuit, Inc.

564 F. Supp. 2d 385 (2008)

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Byers v. Intuit, Inc.

United States District Court for the Eastern District of Pennsylvania
564 F. Supp. 2d 385 (2008)

  • Written by Heather Whittemore, JD

Facts

The Internal Revenue Service (IRS) promoted the electronic filing of tax returns. The IRS entered into an agreement with electronic-tax-preparation companies including Intuit, Inc. (the tax-preparation companies) (defendants) in which the companies agreed to provide free tax-preparation and electronic-filing services to a certain percentage of taxpayers. In exchange, the IRS did not develop its own electronic-filing system. The tax-preparation companies charged taxpayers who were not eligible for free services. Stacie Byers and Deborah A. Seltzer (plaintiffs) used the tax-preparation companies to electronically file their 2006 taxes and were charged fees. Byers and Seltzer sued the tax-preparation companies for themselves and on behalf of other taxpayers, claiming that the tax-preparation companies violated § 1 of the Sherman Act by conspiring to restrict electronic-filing services so the companies could charge artificially high prices. Byers and Seltzer also sued the IRS for allowing the tax-preparation companies to charge illegal fees for their services in violation of the Independent Offices Appropriation Act. The tax-preparation companies filed a motion to dismiss the claims, arguing that Byers and Seltzer lacked constitutional and prudential standing.

Rule of Law

Issue

Holding and Reasoning (O’Neill, J.)

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