The Third Circuit held that an agreement among tax preparers, including Intuit, H&R Block Digital Tax Solutions, and the Free File Alliance with the IRS limiting the number of free e-filers to 50% of all taxpayers could not violate the antitrust laws because it constituted exempt petitioning of a government agency. The court rejected the plaintiffs’ claim that an exception applied because the agreement was insisted upon by the tax preparers and hindered the government. The court concluded that neither prerequisite for the exception applied.