United States Third Circuit

In plaintiff's putative class action on behalf of U.S. taxpayers against the IRS and a consortium of companies in the electronic tax preparation and filing industry (FFA) claiming violations of the Independent Offices Appropriations Act (IOAA) in the charging of fees in exchange for providing e-filing services, as well as violation section 1 of the Sherman Antitrust Act, dismissal of both claims is affirmed where: 1) the district court was correct in holding that the IOAA does not apply to the FFA members, as it only applies to a government agency and none of the exceptions in Thomas v. Network Solutions, Inc., 176 F.3d 500 (D.C. Cir. 1999) apply; and 2) the district court did not err in dismissing the Sherman Act claim as the FFA members are entitled to conduct-based implied antitrust immunity with respect to the anti-competitive action taken pursuant to the Ceiling Provisions of the 2005 Agreement with the IRS.

Appellate Information

• Argued 11/09/2009
• Decided 03/03/2010
• Published 03/03/2010

Judges

• Before AMBRO, GARTH and ROTH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Thomas Martin, Esquire (Argued), Alan M. Feldman, Esquire, Thomas More Marrone, Esquire, Feldman, Shepherd, Wohlgelernter, Tanner, Weinstock & Dodig, Philadelphia, PA, for Appellants.


• For Appellees:
  
• Judith A. Hagley, Esquire (Argued), Jonathan S. Cohen, Esquire, Gilbert S. Rothenberg, Esquire, Tax Division, Department of Justice, Washington, D.C., for Appellee Internal Revenue Service., Stephen M. Ryan, Esquire (Argued), Jason A. Levine, Esquire, Rahul Rao, Esquire, Paul M. Thompson, Esquire, McDermott Will & Emery LLP, Washington, D.C., for Appellee Free File Alliance, LLC, et al., Aaron B. Hewitt, Esq., Scott A. Stempel, Esq., Morgan Lewis & Bockius, Washington, DC, Jami W. McKeon, Esq., Morgan Lewis & Bockius, San Francisco, CA, Patrick A. Particelli, III, Esq., Morgan, Lewis & Bockius, Philadelphia, PA, for Appellee Intuit Inc., Laurence Z. Shiekman, Esq., Larry R. Wood, Jr., Esq., Pepper Hamilton, Philadelphia, PA, for Appellee H & R Block Digital Tax Solutions, LLC.